Individuals who did not reside in Canada immediately prior to starting their work as a postdoc at McGill University may qualify for a Québec Tax Exemption. Consult the sections below for more information on eligibility and the application process.
Eligibility
- Be specialized in the field of pure or applied science or a related field;
- Have assumed postdoctoral responsibilities after March 31, 1998 as a postdoc in an eligible organization under a contract of employment;
- Should not be a resident of Canada immediately prior to the start of the postdoctoral fellowship;
- Hold a PhD or its equivalent, as recognized by a Québec university, for less than 5 years at the time of hiring;
- Be a postdoc and engaged in functions exclusively or almost exclusively in the field of expertise at the home organization for all or part of the tax year referred to as the targeted year;
NOTE: the eligible areas of specialization are listed in Schedule 2 – List of eligible fields of the Government of Quebec Guide.
Application Process
To qualify for a Québec Tax Exemption and receive an Eligibility Certificate from the Government of Quebec, you must provide the following documentation:
- a completed
- a copy of the document which certifies your appointment as a postdoc at McGill University (Letter of Agreement)
- a copy of your Canadian work permit - for international candidates only
- a notarized copy of your doctoral degree (Ph.D.) or an equivalent. Diplomas in languages other than French, English, Spanish or Latin must be translated by a member of the – if a copy is not already in your McGill file
- a summary of your doctoral thesisÂ
- a description of your position and functions
- an updated copy of your curriculum vitaeÂ
Deadlines & Special Instructions
Use the on-line application form to submit your application and any documents that are not already in your McGill file.
The deadline to submit your application to the Management of Academic Records is Friday, February 16, 2024.
Your request will be reviewed and submitted by the Government of Quebec’s final deadline of Friday, March 1, 2024.
The Ministry will review and send all decisions to the Management of Academic Records by April 2024.
- If your application is deemed eligible, you will receive your Québec Tax Exemption Eligibility Certificate via email in April 2024. You must then submit a copy of the certificate to McGill Human Resources (if you are paid by McGill) at hr.hr [at] mcgill.ca or to your employer (if you are not paid by McGill, this includes the MUHC and affiliated institutes) and request an amendment to your 2023 Relevé-1 (RL-1) tax slip.
- If your application is deemed ineligible, Management of Academic Records will send you the Government’s decision in April 2024.
Note 1: Ensure that you check your McGill email address (first.last [at] mail.mcgill.ca). It will be used to contact you regarding your Québec Tax Exemption application.
Note 2: The eligibility certificate issued by the Government of Quebec is valid for one year but it may be renewed (see renewal process below)
Renewal
If you obtained Québec Tax Exemption Eligibility Certificate prior to 2023-2024, you may qualify for renewal and will need to apply for 2023-2024. An eligibility certificate may be renewed up to 5 times for a total period of 5 years.
You must complete and submit a request for to the Management of Academic Records, Enrolment Services.
Deadlines & Special Instructions
The deadline to submit your request to the Management of Academic Records is Friday, February 16, 2024.
Your request will be reviewed and submitted by the Government’s final deadline of Friday, March 1, 2024.
The Ministry will review and send all decisions to the Management of Academic Records by April 2024.
- If your renewal application is deemed eligible, you will receive your Québec Tax Exemption Eligibility Certificate via email in April 2024. You must then submit a copy of the certificate to McGill Human Resources (if you are paid by McGill) at hr.hr [at] mcgill.ca or to your employer (if you are not paid by McGill, this includes the MUHC and affiliated institutes) and request an amendment to your 2023 Relevé-1 (RL-1) tax slip.
- If your renewal application is deemed ineligible, Management of Academic Records will send you the Government’s decision in April 2024.
Note 1: Ensure that you check your McGill email address (first.last [at] mail.mcgill.ca). It will be used to contact you regarding your Québec Tax Exemption application.
FAQ
Once I submit my new/renewal application, do I need to contact anyone?
No. The Management of Academic Records will send you an email once your application has been reviewed and submitted to the Government of Quebec (allow 10 business days following your submission). You will be contacted if there is any issue with your submission/documents and once the Government has rendered their decision (April 2024).
Can I submit my application for a new Eligibility Certificate without any supporting documents?
No. To approve your application, the Government of Quebec requires important information regarding your postdoctoral research/status. It is necessary to submit all documents that are not already in your McGill file/were not submitted to the Management of Academic Records at the time of registration.
I have been granted an extension of my 5-year eligibility, can I apply for a Québec Eligibility Certificate for 2023-2024?
Yes. The Government of Quebec will consider your application for 2023-2024. If approved, you will be issued an Eligibility Certificate. You will need to submit it with an amended Relevé-1 (RL-1) Tax slip to Revenue Quebec with your income taxes for 2023. Revenue Quebec will confirm whether the exemption applies to you for 2023.
My position at McGill was terminated in 2023 and I left Canada. Can I still apply for a Québec Tax Exemption?
Yes. If you held a postdoc position at McGill University between 1 January & 31 December 2023 and you meet all the conditions, you can apply for a Quebec Tax Exemption for 2023-2024
How can I obtain a notarized copy of my degree?
You can access the to find online services and have your document notarized.
If I obtain an Eligibility Certificate, do I need to use it?
No. You can choose not to use the eligibility certificate.
If I receive an Eligibility Certificate and benefit from a Québec tax exemption, will it affect my eventual application for Canadian permanent residency?
No. Applying for a tax exemption has no impact on the Canadian permanent residency application.
Do I need to contact my employer for an amended Relevé-1 (RL-1) Tax slip before or after I receive an Eligibility Certificate?
After you receive your Eligibility Certificate (if you are admissible), you will need to obtain an amended Relevé-1 (RL-1) Tax slip. If you are paid by McGill Human Resources contact hr.hr [at] mcgill.ca; if you are not paid by McGill (MUHC, affiliated institute or other funding agency) you must contact them directly. Ensure that you check the accuracy of your eligibility certificate. Errors such as SIN or name, must be corrected by the Government of Quebec before submitting your request for an amended Releve 1 (RL-1) Tax slip from Human Resources or your employer.
Do I need to send a copy of my Eligibility Certificate to my employer when I request an amended Relevé-1 (RL-1) Tax slip?
Yes. You will need to send a copy of your Eligibility Certificate along with your request. This information is required for revision of your Relevé-1 (RL-1) Tax slip and your file. Ensure that you check the accuracy of your eligibility certificate before you submit your request to your employer. Errors such as SIN or name, must be corrected before submitting your request for an amended Releve 1 (RL-1) Tax slip.
I no longer have access to my first.last [at] mail.mcgill.ca email. Can I still apply for a Québec Tax Exemption?
Yes. You must first contact the McGill IT Help Desk to have your account activated. You will then be able to access your McGill email and use your McGill Username and password to submit your on-line application.
My postdoc appointment at McGill started in 2023 but I have not been a postdoc for the entire year. Do I need to submit documents for the full year?
The application for a Quebec Tax Exemption covers the 2023 taxation year (January to December 2023). Your documents must be valid for the duration of your active status in 2023.
If I obtain an Eligibility Certificate from the Quebec government, will I continue to see tax deductions on my regular pay?
Yes. You remain responsible for paying Quebec taxes, however, with the Eligibility Certificate you may qualify to receive a portion of the taxes back when you complete your income tax return for the year.