Income Tax Policies
Revenu Québec Income Tax Regulations
Regarding your provincial income tax return, please consult the Revenu Québec website.
If you are an international postdoctoral fellow, you could, under certain conditions, be eligible for a provincial tax exemption.
To be granted this exemption, you must send the application form (see below) to Graduate and Postdoctoral Studies (ESP) to the attention of Ms. Kubra Pelit at the following address: email@example.com.
To ensure that you receive a response from Revenu Québec in time for the production of your 2021 income tax return, the deadline for receiving your form at ESP is December 14, 2021. If you exceed this date, there is no guarantee that Revenu Québec will be able to analyze your request and render a decision before April 30, the deadline for filing your income tax return.
Regarding the eligibility conditions for the exemption, please consult the website of the Ministère de l’Éducation et Enseignement supérieur or the Guide pour l’obtention d’une attestation d’admissibilité de la ministre de l’Enseignement supérieur (english version available in the coming weeks).
Under these links you will find the list of eligible fields of research, the form for an Initial Application Form, and the Renewal Application Form (to be used if you have already been exempted in 2020). Also, here are examples of completed forms that will help you understand how to complete certain fields: Initial request form (template) and Renewal request form (template).
For reference, here are the postdoctoral fellow’s eligibility criteria:
- Is specialized in the field of pure or applied sciences or in a related field.
- Holds a postgraduate degree (Ph.D.) or an equivalent recognized by a Quebec university in the field of pure or applied sciences or in a related field for less than five years.
- Performs, alongside the employer, a full-time and fixed-term postdoctoral fellowship as a researcher.
- Performs his duties exclusively, or almost exclusively, and on an ongoing basis, as a researcher as part of a postdoctoral fellowship in the field of pure or applied sciences or in a related field.
Canada Revenue Agency
The 2010 Federal Budget of March 4th explicitly removed the exemption for postdoctoral fellowship scholarships. It now restricts tax exemptions to scholarships awarded to candidates for the Ph.D. and other formal degrees.
The postdoctoral fellows holding a scholarship therefore pays taxes to the federal Government. For more information: Canada Revenue Agency’s Web site.
It is important to note that, regarding tax collecting, the Université de Montréal does not withhold taxes at source on scholarships during the tax year. You must therefore make savings for tax payment purposes on scholarship revenue.
Income Tax Declaration
The Université de Montréal and the Graduate and Postdoctoral Studies are not authorized to act as advisors with regard to tax policies of both federal and Provincial governments or your income tax declaration. We invite you to contact directly the revenue agencies web sites: