FELLOWSHIP, SALARY AND TAXATION

Payable? Fellowship Salary
Federal income tax YES YES
Provincial income tax no YES
Contributions
Employment Insurance
Québec Parental Insurance Plan (QPIP)
Québec Pension Plan (QPP)		 no YES

There is an income tax exemption for postdocs recruited abroad.

  • Person ineligible for Employment Insurance and QPIP
  • Remuneration excluded from the calculation of QPP benefits
  • Person eligible for Employment Insurance and QPIP
  • Remuneration included in the calculation of QPP benefits

Warning

The information included here gives a general picture of tax systems applicable to postdoctoral fellowships and to salaries. It is provided as a guide only and must in no way be interpreted as financial, tax, legal, accounting, or other advice. This information may not pertain to your situation. Only a qualified tax advisor can give you accurate information based on your individual circumstances.