Western Graduate & Postdoctoral  Studies

Compensating Registered Western Graduate Students

Graduate programs can financially support registered Western graduate students in the following manner:

In cases where the employment relationship is not tied to the academic relationship, units are free to hire graduate students using their own compensation practices eg. Lifeguard, Campus Recreation

Doctoral Funding Guarantee: 

Template Letters of Offer and Annual Financial Support Letters


T4 Income

Graduate Teaching Assistant (GTA)

Definition The employment contract between a registered full-time graduate student and the Employer for assisting in supervised teaching-related duties listed as per the collective agreement
Compensation Rate Defined by collective agreement
Employment Deductions and Benefit Changes Regular deductions - Tax, CPP, EI etc., 13%
CRA Tax Treatment Regular income, 100% taxable, reported on T4 tax receipt
System Paid Through HR Payroll system, Online Appointment Process
Job Code; When Paid X0200; Monthly or weekly
Employment Contract Requirements for International Students www.servicecanada.gc.ca/eng/sin/employers/contract.shtml
More Details grad.uwo.ca/faculty_staff/teaching_assistantships.htm

Graduate Student Assistant (GSA)

Definition "As a condition of receiving financial assistance, a student (usually a graduate student or an upper-year undergraduate) may agree to do some marking of examination papers, demonstration of work, or research as a member of the staff of a university."
Must be a part-time or full-time registered Western graduate student.
Compensation Rate Determined by hiring unit
Employment Deductions and Benefit Changes Regular deductions - Tax, CPP, EI etc., 13%
CRA Tax Treatment Regular income, 100% taxable, reported on T4 tax receipt
System Paid Through HR Payroll system; Hired by Staff Appointment Notice (HR) (login required)
Job Code; When Paid X0500; Monthly or weekly
Employment Contract Requirements for International Students www.servicecanada.gc.ca/eng/sin/employers/contract.shtml

T4A Income

Western Graduate Research Scholarship (WGRS)

Definition WGRS funds can be given to a Category I, full-time, within fundable period
Compensation Rate Determined by graduate program/Faculty
CRA Tax Treatment Tax exempt when paid to a registered student; Reported on T4A tax receipt
System Paid Through Student Centre, nominated by graduate program
When Paid http://grad.uwo.ca/eft.htm
Website http://grad.uwo.ca/faculty_staff/funding_opportunities.htm

National and Provincial Scholarships: NSERC Winner, SSHRC Winner, CIHR Canada Graduate Scholarship Winner (Effective September 2013 SGPS now pays any NEW CIHR Scholarship), Trillium winner, OGS winner and QEIIgsst Winner

Definition "Scholarships are amounts paid or benefits given to students to enable them to pursue their education. Scholarships usually apply to education at a post-secondary level or beyond, such as at a university, college, technical institute or other educational institution.  Scholarships normally assist the student in proceeding towards a degree, diploma, or other certificate of graduation."
Compensation Rate Determined by agency
CRA Tax Treatment Tax exempt when paid to a registered student; Reported on T4A tax receipt
System Paid Through Student Centre, Payment is triggered by SGPS
When Paid http://grad.uwo.ca/eft.htm

National Scholarships: CIHR Graduate Level Winner

Definition "Scholarships are amounts paid or benefits given to students to enable them to pursue their education. Scholarships usually apply to education at a post-secondary level or beyond, such as at a university, college, technical institute or other educational institution.  Scholarships normally assist the student in proceeding towards a degree, diploma, or other certificate of graduation."
Compensation Rate Determined by agency
CRA Tax Treatment Tax exempt when paid to a registered student; Reported on T4A tax receipt
System Paid Through HR Payroll system; Hired by Staff Appointment Notice (HR) (login required)
Job Code; When Paid

All CIHR Awards are paid monthly

CIHR Vanier, X0880 (Effective May 1, 2010)
Canada Graduate Scholarship - Master's, X0850 Effective September 2013 these scholarships are paid by SGPS
Canada Graduate Scholarship Doctoral Award, X0860 Effective September 2013 these scholarships are paid by SGPS
CIHR Strategic Training Grant, X0865
Other CIHR Award, X0870

Other Scholarships

Occasionally graduate students receive scholarship payments from other external agencies E.G., MITACS, STIHR, DFAIT, etc. Whenever an external agency provides Western with the funds, the registered graduate student should be paid through the Student System. Please contact Erin Daley for more details.

Compensation Rate Determined by agency
CRA Tax Treatment Tax exempt when paid to a registered student; Reported on T4A tax receipt
System Paid Through Student Centre, Contact Erin Daley
When Paid http://grad.uwo.ca/eft.htm

Paying Student Tuition from Externally Funded Research Grants

Tuition costs are not eligible on most externally funded research grants.  If you wish to apply tuition costs to any research account you must first obtain approval by emailing Deanne Babcock, Manager, Research Finance. The Registrar's Office will require this approval before any tuition can be applied to a research account.

Compensation Rate Determined by faculty member
CRA Tax Treatment Tax exempt when paid to a registered student; Reported on T4A tax receipt
System Paid Through Student Centre, Contact Bev Zupancic
When Paid http://grad.uwo.ca/eft.htm

Graduate Research Assistant (GRA)

Definition Must be a part-time or full-time registered Western graduate student. To assist his/her student financially; to bring the student up to the guaranteed level of funding as stated by SGPS or the Department.  The table below helps graduate programs distinguish between a GRA and RA at Western.
Compensation Rate Determined by hiring unit
Benefit Charges None
CRA Tax Treatment While not employment, this income is taxable; however, the GRA can claim up to $3,000 in research expenses, Graduate Research Assistants will be issued a T4A tax receipt itemizing this amount in Box 28, footnote code ‘04 Research grant'
System Paid Through HR Payroll system, Online Appointment Process
Job Code; When Paid X0100; Monthly

Fellowship

Definition Fellowships are similar to scholarships and bursaries in that they are amounts paid or benefits given to persons to enable them to advance their education. However, the recipient is generally a graduate student and the payer is generally a university, charity, or similar body.
Compensation Rate Determined by agency
CRA Tax Treatment Tax exempt when paid to a registered student; Reported on T4A tax receipt
System Paid Through HR Payroll system; Hired by Staff Appointment Notice (HR) (login required)
Job Code; When Paid

 X0300

Lecturer

Definition Graduate students may be considered for Limited Duties contracts, which are part of the Faculty Collective Agreement.  A student would need to apply for posted courses and be the selected candidate (based on open competition).  The terms and conditions of the contract are set out in the posting, the letter of appointment and the Faculty Collective Agreement, including wage rates, rights and other benefits. 
Compensation Rate Determined by hiring unit
Employment Deductions and Benefit Changes Regular deductions - Tax, CPP, EI etc., 13%
CRA Tax Treatment Regular income, 100% taxable, reported on T4 tax receipt
System Paid Through HR Payroll system
Job Code; When Paid FF04; Monthly
Notes 10-hour regulation for a Full-Time student applied at discretion of graduate committee.

Research Assistant (RA)

Definition RA is an employment relationship.  The table below helps graduate programs distinguish between a GRA and RA at Western.
Compensation Rate Determined by hiring unit
Employment Deductions and Benefit Changes Regular deductions - Tax, CPP, EI etc., 13%
CRA Tax Treatment Regular income, 100% taxable, reported on T4 tax receipt
System Paid Through HR Payroll system; Hired by Staff Appointment Notice (HR) (login required)
Job Code; When Paid V9101; Monthly or weekly
Notes In cases where there is an employment relationship not tied to the academic relationship, the 10-hour regulation for a Full-Time student applies.

Paying Registered Graduate Students as GRA and GTA Using the Online Appointment Process

Deadlines

Eligibility

Process

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Graduate Research Assistants (GRA) vs. Research Assistants (RA)

In an effort to assist in deciding whether a student should be hired as a Research Assistant (RA) or funded as a Graduate Research Assistant (GRA), we have prepared the following chart.  It is very important that anyone making these appointments first answers the following questions:

Graduate Research Assistant (GRA)

Research Assistant (RA)

What is the primary motivation of the professor in appointing the student? To assist his/her student financially; to bring the student up to the guaranteed level of funding as stated by SGPS or the Department To hire an individual to assist completing the tasks necessary for the professor's own research and for his/her own academic and professional gain
What is the primary motivation for the student in accepting this role? To assist in his/her training to become an independent researcher; to assist in qualifying for his/her degree; financial assistance to enable the student to focus on his/her graduate studies Financial gain
What will be the nature of the activities to be performed by the student? Research will relate to student's own thesis or own academic pursuits (still does contribute to the professor's overall research); tasks will include those necessary to learn to become an independent researcher; may be in receipt of GRA funds even when primarily involved in coursework Not directly related to their own thesis or graduate studies; tasks may be more basic in nature and not of assistance in developing the student (e.g. data entry, reference checking, photocopying papers, etc. for professor's research)
What will be the nature of the interactions between the professor and the student? More collaborative in nature; professor as academic mentor Student takes direction and instructions from the professor; as an employer/employee
What degree of independence will the student have? As much as can be expected for current level of training of the student Low - will take instruction from professor and possibly others in the lab/team
Will the 10 hour rule be invoked? Does not apply as student's activities are for his or her own graduate studies and therefore there should be no expectation of a set number of hours imposed on the student Applies
What is the status accompanying this appointment? Student Employee
What tax treatment will the funds receive? T4A, Taxable but can claim research expenses.  Registered Western graduate students paid as Graduate Research Assistants will be issued a T4A itemizing this amount in Box 28, footnote code ‘04 Research grant'.  This income is taxable; however, the GRA can claim up to $3,000 in research expenses Regular - T4 with statutory deductions

If you have any questions or concerns with the above or with a specific appointment, please contact Ron Wagler or Jennifer Schroeder.