Faculty and Staff

Learn the basics about tax for UBC faculty and staff members. If you're new to the university, make sure you also visit the New Employees page.

Last Updated:  February 23, 2024

We strive to ensure that tax is calculated as accurately as possible for our community. Use the information below to find basic information about personal tax at UBC, or visit the UBC Self-Service Portal if you need more support (CWL required).

Tax Slips

T4 and payroll-related T4A tax slips for employees are made available through Workday by February 28 each year. Visit the Access Tax Documents page for further details on downloading your tax documents.

Having your address up-to-date is of the utmost importance as the university prepares to generate tax slips early each year. Please ensure your home address is correct in Workday (and that your "home address" is not your UBC work address).

For step-by-step instructions on updating your contact information in Workday, please refer to the Change My Contact Information knowledge base article (CWL required).

For more information about T4/T4A tax slips visit the T4/T4A FAQ page.

Tax Deductions

Payroll deducts taxes from employee pay according to rules, legislation, and formulas provided by the Canada Revenue Agency (CRA). Learn more about what is considered taxable on the Taxable Income page.

Income Tax Deductions

  • Reducing your taxes: In some instances, you can adjust your taxation rates by updating your tax withholding elections (see Tax Elections section below).
  • Increasing your taxes: The same method can be also be used to request an additional flat amount of tax to be deducted from each paycheque. If you adjust your basic claim amount, it is your responsibility to review it each year, and to submit new information if your circumstances change (see Tax Elections section below).

Canada Pension Plan and Employment Insurance deductions

  • Both employees and employers contribute to the Canada Pension Plan (CPP) and to Employment Insurance (EI). Your portion is deducted directly from your pay, and UBC pays the employer portions.
  • These deductions are mandatory on employment earnings, regardless of your citizenship.
  • CPP and EI have maximum annual premiums. Once those thresholds are reached, no deductions are made for the remainder of the year. If your earnings are high enough for this threshold, you will see CPP and EI begin deducting again each January, until the threshold is reached again. Learn more on CPP FAQ page.

Non-Resident Taxation

  • UBC is required to withhold taxes from non-resident employees in the same manner as Canadians. Visit the CRA website for more information.
  • There is an exception for payments to residents of countries that have a reciprocal tax treaty with Canada. However, exemptions based on these treaties must be approved by CRA on an individual basis, and the waiver must be presented to UBC's Payroll department. See CRA's information on tax treaties for more information.
  • Non-residents are also required to have Employment Insurance and Canada Pension Plan (CPP) deducted.

Scholarship and fellowships

  • Tax is not taken on scholarships and fellowships. Visit the Students page in the Your Taxes section for more details.

Rules for Tax Deductions and Exemptions

Taxable Benefits

  • Many things UBC pays for on behalf of employees are considered taxable benefits, which means that the dollar value of what UBC pays is considered taxable income. See a list of taxable benefits on the CRA website.

Tax Elections: When do I need to submit/update TD1 or TD1BC forms in Workday? 

All employment income is subject to income tax which is deducted from earnings, but how much income tax is deducted is dependent on your personal situation. The TD1 and TD1BC forms are the basic federal and provincial personal tax credit forms that calculate how much tax should be withheld from payments issued by employers.

Based on your personal situation, there are tax exemptions you can claim to reduce your income tax deduction amount immediately at the source (or you may choose to wait to claim tax exemptions when you file your personal tax return each year).

Employees who claim only the Basic Personal Amount (BPA) do not need to complete a new TD1 or TD1BC every year. If a change occurs with tax implications, a new electronic Workday form must be completed no later than seven days after the change.

Employees should consider reviewing and updating their TD1 and TD1BC  tax elections each January if:

  • They wish to claim tax credit amounts other than the Basic Personal Amount (BPA)
  • They are a higher earner and claim a lower BPA 
  • They are entitled to other credits (e.g., spouse or common-law partner) 
  • They had claimed exemption from tax in the previous year and this no longer applies
  • They had requested additional voluntary income tax deductions and wish to change this amount

Please note that employees can submit new TD1 and TD1BC information at any time during the tax year if there is a change to their situation. Incorrect TD1/TD1BC exemptions may lead to the inaccurate calculation and remittance of federal and provincial/territorial income tax deductions.

For instructions on how to update your tax elections in Workday, refer to the Change My Tax Elections guide in the Workday Knowledge Base (CWL required). Note that the tax credits that you are currently claiming appear on your pay statement.

Tax Advice and Filing Personal Tax Returns

UBC staff cannot offer personal tax advice. Please contact the Canada Revenue Agency if you require assistance filing your income tax return. For more information, visit the CRA website.

If you are a student, senior, person with a disability, a newcomer to Canada, or a low-income earner with a simple tax-filing situation, you can contact the Community Volunteer Income Tax Program (CVITP) at 1-800-959-8281 to ask for help. CVITP volunteers work with members of local community organizations who can help you complete and file your return.

Learn more about the Community Volunteer Income Tax Program.