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Income Tax Policies

Each year, before April 30, you must submit your income tax return for the previous year to Revenu Québec and the Canada Revenue Agency.

The tax slips necessary for your tax return are sent to you around February 28th.

Employee postdoctoral fellows

You will receive the T4 (federal) and R1 (provincial) tax slips.  These statements are sent by mail or are downloadable from your Self-Service Synchro if you signed up for the “Feuillets fiscaux électroniques” service before the end of January of the current year. An email to your university email address is sent to you when the slips are available. To subscribe to this service:

  1. Access your Synchro Self-service
  2. Select the "Paie et rénumération" menu.
  3. Click the "Consentement T4/T4A" tab.
  4. Check the box to give your consent.
  5. Click the Send button.
  6. Press OK when the message “Confirmation soumission” appears; you will automatically return to the T4/T4A Consent page. On the “Statut courant” line, the message “Consentement reçu” will appear.
  7. Simultaneously, you will receive an email from Synchro-HR-Production with the subject: “Avis de réception du consentement T4-T4A”.
  8. Don’t forget to repeat steps 2 to 7 for the Consent RL-1 (provincial statement).

Warning!

Postdoctoral fellows detaining a scholarship

  • If you are paid by your supervisor’s research fund managed at a research centre or hospital outside the UdeM, you will receive T4 (federal) and RI (provincial) tax slips from the Human Resources Department (HRD) of the research centre. The information concerning your tax statements will be given to you by the research centre’s HR department.
  • If you are a Mitacs or Banting scholarship holder, you will receive the T4 and R1 tax slips by mail from the UdeM Finance Department. It is important to keep your mailing address up to date in your Student Centre. If you do not receive your tax slips or if you notice an error, contact the UdeM Finance Department by writing to cde-academique@umontreal.ca.

N.B. To change your mailing address:

  • Go to the Personal Data tab of the Student Centre.
  • Select "Addresses" from the drop-down menu.
  • Click on the right arrow.
  • Select information to update and follow the instructions.
  • Remember to save before exiting.

If you are paid directly by a granting agency, you will receive your tax statements from the Finance Department of the agency concerned. For example, scholarship recipients from the CIHR, NSERC and SSHRC agencies receive the T4 slips from the granting agency that pays them the scholarships. Note that federal scholarship agencies do not issue R1s to scholarship recipients.

Revenu Québec Tax Rules

Regarding your provincial income tax return, you must consult Revenu Québec.

If you are an international postdoctoral fellow, you could, under certain conditions, be eligible for a provincial tax exemption.

If you are a foreign postdoctoral fellow, you could, under certain conditions, be eligible for a provincial tax exemption. Forms for the 2022 exemption request will be available shortly. The ESP website will be updated and an email will be sent to all postdoctoral fellows registered in 2022, in the coming weeks.

As an indication, here are the eligibility criteria for postdoctoral fellows:

  1. Is specialized in the field of pure or applied science or in a related field.
  2. Holds a postgraduate degree (Ph.D.) or an equivalent recognized by a Quebec university in the field of pure or applied science or in a related field for less than five years.
  3. Is committed as a researcher to a full-time, fixed term postdoctoral fellowship with an employer.
  4. Performs functions exclusively, and continuously as a researcher within the framework of a postdoctoral fellowship in the field of pure or applied science or in a related field.

Canada Revenue Agency Tax Rules

At the federal level, the sums collected that are directly related to the completion of your postdoctoral fellowship are considered an income and are fully taxable. For tax rates, see the Canada Revenue Agency website.

Please note that the Université de Montréal does not deduct tax at source on the scholarships paid. You must therefore have sufficient financial resources to make the payments (taxes, installments, etc.).

Income Tax Declaration

Graduate and Postdoctoral Studies (ESP) and UdeM do not provide advice for tax returns. You are strongly advised to contact a professional (accountant, tax specialist) for any tax-related questions. For information, visit the websites of Revenue Quebec and the Canada Revenue Agency.