As soon as individuals commence employment, the appropriate provincial and federal income taxes will be deducted. Individuals covered by tax exempt treaties should present the appropriate paperwork to the Payroll department. Specific questions relating to the definition Canadian residency in provincial or federal tax acts should be directed to Revenue Québec or to the Canada Revenue Agency. The latter addresses this topic on their site (a link to Revenue Québec is supplied through the Canada Revenue Agency site).
The Québec Provincial Tax Exemption Program Foreign national or repatriated Canadian faculty members in certain disciplines may be eligible for the provincial five-year tax exemption program. Specifics on the eligibility criteria as well as application instructions are available through:
- Tax Exemption for Foreign University Professors : Guide to Obtaining an Eligibility Certificate From the Ministère de l'Éducation, du Loisir et du Sport du Québec.
The tax exemption measure extends to foreign-national post-doctoral fellows. Information for individuals in this category is available through Québec's Tax Exemption for Foreign Postdoctoral Trainees page.
The tax exemption must be renewed every year. Individuals should submit their exemption renewal applications to the Faculty Relations Officer by February 1.