Adequate financial support is a requirement for postdoctoral registration, and postdoctoral scholars must be assured of adequate financial support, other than from personal means, for the duration of their postdoctoral training appointment with the university. Postdoctoral stipend support can be assembled from various sources (external or internal). Postdoctoral Scholars can secure funding themselves from external funding agencies or fellowship programs, or may be offered funding from their supervisor’s grant or research resources. For more information, please see Ensuring adequate financial support.
Payment of stipends
Postdoc registration and appointment for payroll purposes are separate processes. It is the sole responsibility of the department/research unit to process appointment forms of newly-registered and continuing postdocs to ensure the payment of stipends. Please see Appointment for payroll purposes for more information.
As of January 2010, all postdoctoral fellowships (sometimes called “stipends” by researchers at McGill) are taxable according to the Canada Revenue Agency (CRA). Following CRA regulations, the University must deduct applicable federal income taxes from each payment to the postdoctoral fellow, and will not issue T2202A forms to postdoctoral fellows.
For federal income tax, postdoctoral fellowships are reported as scholarship income on T4A income tax slips, which postdocs must include with their federal income tax declarations. Postdoctoral fellows are responsible for declaring postdoctoral fellowships for federal tax purposes and for the payment of any income tax owing to the Canada Revenue Agency. Please visit the Canada Revenue Agency website for more information concerning federal income tax related to scholarship and fellowships and federal taxation rates.
Postdoctoral fellows who receive income from the university in addition to a postdoctoral fellowship may want to review their personal federal tax credits and update their records accordingly (contact the HR Service Centre at 514-398-4747 for more information).
For Provincial income tax, postdoctoral fellowships are reported as scholarship income to Revenu Québec on a Relevé 1 income tax slip, coded “RB” (i.e. «revenu de bourse» or scholarship income). Please see the Revenu Québec website for more information.
McGill is not authorized to provide advice on income tax matters to individual postdoctoral fellows or comment on individual tax declarations or tax files. Any individual requiring tax information or advice is urged to consult their personal tax advisors.
Deadlines for filing tax returns are April 30th of each year for the previous fiscal year.
Printing your tax slips
Quebec Tax Exemption
Individuals who did not reside in Canada immediately prior to starting their work as a postdoctoral fellow at McGill University and who meet the following conditions may qualify for a Quebec Tax Exemption:
- be specialized in the field of pure or applied science or a related field;
- have assumed postdoctoral responsibilities after March 31, 1998 as a postdoctoral fellow in an eligible organization under a contract of employment;
- should not have resided in Canada immediately prior to the start of the postdoctoral fellowship;
- hold a PhD or its equivalent, as recognized by a Quebec university, for less than 5 years at the time of hiring;
- be a postdoctoral fellow and engaged in functions exclusively or almost exclusively in the field of expertise at the home organization for all or part of the tax year referred to as the targeted year;
NOTE: the eligible areas of specialization are listed in Schedule 2 – List of eligible fields of the MESRST Guide.
To qualify for a Quebec Tax Exemption and receive an Eligibility Certificate from the MESRST, you must provide the following documentation:
- a completed Tax Exemption for Foreign Postdoctoral Trainees application form -not in your McGill file
- a copy of the document which certifies your appointment as a postdoctoral fellow at McGill University (Letter of Agreement)
- a copy of your Canadian work permit
- a certified copy of your doctoral degree (Ph.D.) or an equivalent. Diplomas in languages other than French, English, Spanish or Latin must be translated by a member of the Ordre des traducteurs, terminologues et interprètes agréés du Québec (OTTIAQ) – not in your McGill file
- a summary of your doctoral thesis – not in your McGill file
- a description of your position and functions – not in your McGill file
- an updated copy of your curriculum vitae – not in your McGill file
You must submit the completed application form, along with the supporting documents which are not in your McGill file as indicated above, to the Management of Academic Records in Enrolment Services.
Your application and supporting documentation will be reviewed by the Management of Academic Records Unit and forwarded to the Ministère de l'Enseignement Supérieur, de la Recherche, de la Science et de la Technologie (MESRST) for consideration.
If your application is approved, the MESRST will issue you an Eligibility Certificate. The Eligibility Certificate will be sent to the Management of Academic Records Unit and you will be notified and further instructions will be provided.
If your application is not approved, you will be notified accordingly.
Note: The eligibility certificate issued by the MESRST is valid for one year but it may be renewed (see renewal process below)
An application for renewal of an Eligibility Certificate must be filed annually. The eligibility certificate may be renewed up to 5 times, for a maximum period of 5 years.
You must complete and submit an Application for Renewal Tax Exemption for Foreign Postdoctoral Trainees to the Management of Academic Records, Enrolment Services.
Submission & Deadline:
Submit your application (new or renewal) to:
Management of Academic Records
3415 McTavish St. (corner Sherbrooke)
Montreal, QC, H3A 0C8
ATTENTION: Postdoctoral Studies – Quebec Tax Exemption
The deadline to submit your complete application is Monday, 16 February 2015.
Note1: Applications received after 16 February 2015 may not meet the MESRST deadline.
Note2: The MESRST will not accept applications submitted directly from candidates. Your file will not be considered and your documents will be returned to you directly.