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Queen's University
 

Useful Tips for Tri-Council Grants

Graduate Research Assistant Fellowship Payments

Effective January 1, 2013, a change was made to the way certain payments to Graduate Research Assistant Fellowships were processed.  This fellowship income was previously processed through Payroll as T4 income and was subject to withholdings (CPP, EI, and Employer Health Tax-EHT).  However, beginning January 1, 2013 this income has been paid as T4A income and is no longer subject to any withholdings.  Please note that in some cases, Graduate Student Research Assistant income is still considered employment income and will continue to be classified as T4 income.  Please contact Human Resources if you have any questions about the correct method of payment.

The Graduate Research Assistant Fellowship payments, which are treated as T4A income are now processed through Financial Services instead of Payroll.  As such, Tri-Council (NSERC, SSHRC and CIHR) grant holders are reminded they will not see future salary commitments on their Research Statement of Operations for these payments.  Therefore grant holders may want to consider these future payments when reviewing the available balances in their research projects.

Kind Regards,

Research Accounting
Financial Services

Kingston, Ontario, Canada. K7L 3N6. 613.533.2000