Teaching Assistantships
Teaching assistantships provided by the University of Waterloo are earned income and not scholarships, and are subject to a variety of deductions including income tax, Canada Pension Plan and Employment Insurance. The levels of these deductions change from time to time as government regulations change for marital status, number of dependents, academic fees paid, etc. In addition, health insurance coverage under the Employer Health Tax Levy is a requirement of the Ontario government. Students not employed by the University of Waterloo should obtain information from OHIP.
Payments are made by direct deposit to the student's bank account on the last Friday of each month.
Research Assistantships and Research Studentships
Effective January 2009, the University of Waterloo will classify and process all payments to graduate students for research activity in two separate categories – Graduate Research Assistantships and Graduate Research Studentships. The student’s supervisor is in the best position to assess whether his/her relationship with the graduate student is that of employer and employee, or mentor and student.
Graduate Research Assistantships are payments to graduate students from university-administered accounts to perform a designated list of research duties under the supervision of one or more faculty members. The student is expected to complete tasks on a fixed schedule and reports progress to the supervisor(s) on an agreed schedule. Duties and assigned tasks may be routine or advanced but normally fall outside the scope of the student’s research. The relationship between supervisor(s) and student is similar to that of employer and employee, and income received by the student as a result of this service is taxable in the student's hands. Graduate students must be enrolled in a graduate program to receive these payments. Payments are processed on a monthly basis and reported as T4 Employment Income. Statutory deductions (income tax, CPP and Employment Insurance) will apply.
Graduate Research Studentships are payments to graduate students from university-administered accounts to support progress in their academic graduate degree programs. The student has the role of advisee under the academic supervision of one or more faculty members, who provide advice to the student and guide his/her progress towards the requirements of their degree on a schedule that best suits the interests of the student’s advancement. The student consults with the supervisor(s) regularly on research matters, and assumes tasks and duties commensurate with the standards of practice within their discipline, which may include, for example, the supervision of less-advanced students, operation of instrumentation and collection of data, and communication or display of their contributions. Results of the student’s research efforts are expected to comprise the student's research thesis or paper, but may also in parallel lead to joint publications with his/her supervisor(s). Graduate students must be enrolled in a graduate program to receive these payments. Payments are processed at the end of the first month of each term and reported as T4A Scholarship Income.
If the recipient of an Assistantship or Studentship changes enrolment status to withdrawn or inactive, or completes the degree program prior to the end of term, the status change must be reported by the Department to Human Resources for adjustment to payment periods for monthly Graduate Research Assistantships, and cancellation and repayment of Graduate Research Studentships awarded at end of the first month of the academic term.
Payroll Deductions
Graduate students attending the University of Waterloo who will be receiving payments through the University Payroll Teaching/Research Assistantships are advised that before being placed on the payroll, they must satisfy the following conditions:
- have officially registered and arranged fees
- have completed the necessary forms at a "Sign Up" session with their academic department (if not signed up in the previous academic term). These sessions take place early in September, January and May. Location, dates and times are available through the Graduate Secretary in each department or by referring to the Human Resources website at: http://www.hr.uwaterloo.ca/student/studentsignup.html
Scholarships and Bursaries
Scholarships and bursaries administered by the University will be applied first against tuition, incidental fees and the student account. Credit balances will be refunded to the student by the Student Accounts Office and mailed to the student's local address.
Income Tax Receipts
Receipts for income tax purposes will be mailed by February 28 for fees paid in the previous calendar year. Graduate student tax receipts are mailed to the current mailing address recorded in Quest.