Students, trainees and postdoctoral fellows (Canadian and international) paid from research funds managed at the Centre de recherche du CHU Sainte-Justine receive scholarships, not salaries. Therefore, no deductions are made for employment insurance (unemployment), parental insurance, pension plan or other benefits. Students, postdoctoral fellows and trainees are therefore not eligible to these benefits.
MSc and PhD research internships
Scholarships offered to trainees, MSc and PhD students (Canadian and international) are not taxable.
Postdoctoral fellowships
In Canada, we have two levels of taxes; federal (Canada) and provincial (Quebec). All postdoctoral fellows must pay federal taxes on their stipend. For the provincial taxes, only foreign postdoctoral fellows will pay them.
Taxes are withdrawn directly from the scholarship you receive. To estimate the amount of taxes that will be withdrawn, you can use an online tax calculator (only calculate the taxes, postdocs do not pay Quebec Pension Plan and Employment Insurance Premiums).
Foreign postdoctoral fellows
The CHU Sainte-Justine Payroll Department must withdraw taxes at the provincial and federal levels for foreign postdoctoral research trainees (work permit holders). However, scholarships are not taxable at the provincial level. Since postdoctoral research trainees receive scholarships at the Centre de recherche du CHU Sainte-Justine, they will receive a refund of provincial tax overpaid during the past year, at the time of their income tax return.
It is the responsibility of postdoctoral research trainees to file their income tax return in order to obtain this reimbursement. The Research Center is not responsible for provincial decisions and policies on the taxation of postdoctoral research trainees and cannot guarantee reimbursement of provincial taxes paid.
Receiving your tax slips
Every student, intern or postdoctoral fellow receiving a scholarship from a research fund managed at Centre de recherche du CHU Sainte-Justine will receive tax statements (T4 and RL1) from the Pay Department by regular mail around March of each year.
For more information