Updated January 2013 The deadline to file tax forms
and pay any balance owing for 2012 taxes is April 30, 2013. PAW has prepared a summary of things you might
want to consider as you prepare to file your taxes. If you have any questions, please
contact PAW Tax Information Representative: Sophie Lalande (slaland@uwo.ca) or Canada Revenue Agency – www.cra.gc.ca Individuals:
1-800-959-8281 Self-employed: 1-800-959-5525 International: 1-800-267-5177 end_of_the_skype_highlighting T4s are tax receipts issued by an employer to employees for income they earned
in the calendar year. All T4s are first distributed to the
department which funded the above payments. Secondly, the department will
distribute the T4s internally in the department or mail to the most recent
address on file with Human Resources. T4As are tax receipts issued to anyone paid through Payroll who received a
Graduate Research Assistantship, scholarship, or other awards from Western in
the previous calendar year. All T4As are
first distributed to the department which funded the above payments.
Secondly, the department will distribute the T4As internally in the department
or mail to the most recent address on file with Human Resources. Questions on this matter can be directed
to: Human Resources, E-mail: hr-communication@uwo.ca, Phone: 519 661-2194 begin_of_the_skype_highlighting end_of_the_skype_highlighting FAQ 1: Should I opt-in to Employment Insurance (EI)
Special Benefits for self-employed postdoctoral fellows (PDFs)? Updated January 2013 If you are a postdoctoral fellow
(PDF), you are considered self-employed or an independent contractor by the
University. As such, Employment Insurance is not deducted from your pay
as is the case for Postdoctoral Associates (PDAs). At this time, it does NOT seem that
PDFs are eligible for the special benefits EI (Employment Insurance Special Benefits for
Self-Employed People) due
to the type of income they receive. Please note that we have recently
been advised that some PDFs have been able to opt-in this special EI and
receive the benefits but were later told that their income labeled as research
grants made them unable to claim EI benefits. We urge you to research
this option carefully so that you are not forced to repay the benefits. FAQ 2: No more tax exemption for Postdoctoral
Fellows since 2009 NOTE: the following information
was given to PAW from the Department of Communications and Public Affairs at Western. The Canada Revenue Agency (CRA)
has released a technical interpretation regarding the income tax status of
Postdoctoral Fellows in response to a request from the University of Toronto.
The interpretation provides further clarification following the 2010 federal
budget in which amendments were proposed that expressly preclude Postdoctoral
Fellows from claiming scholarship exemption for the tax years 2009 onward. In this interpretation, the CRA
states that, in their view, a Postdoctoral Fellow is more likely to receive
employment income or research grant(s) for income tax purposes than scholarship
income. It is also the view of the CRA that the full scholarship
exemption will not apply in most cases even if the income were scholarship
income. Specifically, the CRA states:
"We can confirm that where the tax return of a post-doctoral fellow is
reviewed by the CRA, a claim for the full scholarship exemption will generally
be denied." Historically, Western University
has not issued T2202A tax forms to Postdoctoral Fellows. The CRA
interpretation supports this approach, and as such, Western will continue this
practice. For more information, please
visit www.sgs.utoronto.ca/informationfor/postdoctoral/taxupdate.htm and the Canadian Association of Postdoctoral Scholars' (CAPS) position paper on this matter. Further Assistance Tax information and clinics for
international students and postdocs can be found at International Students & Tax Income.How to file your taxes as a Postdoctoral scholar
Menu
Translate
PAW Executive Contact List:
President: Katrina Laurent, Department of Biology postdocs@uwo.ca
Other Members of the Council
PAW is always looking for volunteers, so if you would like to participate, please contact us!
SGPS Biweekly Memos
If you have any questions regarding becoming a postdoctoral at Western, you can contact the School of Graduate and Postdoctoral Studies (SGPS) Postdoctoral Services Coordinator, Mihaela Harmos PhD, directly at:
Support Services Building, Room 4180
mharmos@uwo.ca
519-661-2111 ext. 80468
Also of interest:
