Scholarship & Fellowship Taxation

UBC no longer automatically withholds income tax for appointments with the “FEL” (fellowships) earnings code.

This change was prompted by a review of current UBC practice and the resulting conclusion that this change is necessary to bring UBC into compliance with Canada Revenue Agency tax policy.

This change affects the following groups:

  • Students with a Graduate Research Assistant (GRA) appointment.
  • Students with a Graduate Teaching Assistant (GTA) appointment - 20% of GTA earnings are coded as fellowship earnings and tax will no longer be withheld against those earnings; tax will continue to be withheld against the remaining 80% (coded as regular earnings).
  • Postdoctoral fellows supported by a competitive (award) fellowship (as opposed to a postdoctoral fellowship paid from a supervisor's grant).

Should you have further questions, please visit Graduate and Postdoctoral Studies for details and answers to frequently asked questions.