Post-doctoral fellowships - T4A - Box 105
The federal government uses the term "post-doctoral
fellowship" in the case of a person who has completed both
the required academic and professional training required in a
field.
Generally, the federal government considers post-doctoral
fellows as having received employment income. However, in certain
specific circumstances, amounts that are received by a
post-doctoral fellow can be regarded as a research grant.
For more information, please consult the following link:
https://www.canada.ca/en/revenue-agency/services/tax/technical-information/income-tax/income-tax-folios-index/series-1-individuals/folio-2-students/income-tax-folio-s1-f2-c3-scholarships-research-grants-other-education-assistance.html
We recommend that you read sections 3.36, 3.37, 3.38, 3.58 and
3.102.
The federal government considers these post-doctoral fellowships
as taxable income and they will be carried over by the program on
line 13010 of the federal return.
For Québec residents, if you received an RL-1 with
an amount in box O and an RB code, the program will carry
over the amount to line 154 with code 01 and will deduct it on line
295 of the Quebec return.
For more information regarding Quebec, please consult the
following link
https://www.revenuquebec.ca/en/citizens/income-tax-return/completing-your-income-tax-return/completing-your-income-tax-return/line-by-line-help/96-to-164-total-income/line-154/point-1/
However, please note that you can deduct the
expenses, but they cannot exceed the amount of your
post-doctoral fellowship.
We recommend that you keep a detailed record of your expenses
and keep all documents in case the CRA requests it.
To enter these post-doctoral fellowships, please follow the
steps below:
1. On the "Left-side menu on the Interview
tab", select the "T4A and pension
income". On the right-hand page, select "T4A -
Pension, Retirement, Annuity and other income''.
2. On the page that is generated, go to the "Other
information (click on the triangle to see the list of
choices)'' section, select the line ''(105)
Post-doctoral fellowships (Box O code RB)" in the
drop-down menu and enter the amount shown on your T4A slip or the
net amount of your postdoctoral fellowship.
3. If you have not received a T4A slip but did receive a RL-1
with an amount in box O and code RB, enter $0.00, click on the
'' Maple Leaf" icon and the line
"Enter a different value for another
jurisdiction " will appear. Enter the amount of your
RL-1 in the required field.
ID: 20191202121143NAX.xml
Webpage: KPA355-20191202121143NA.htm
