Graduate Fellowship
The Graduate Fellowship provides provides funding for graduate students from Faculty members’ research grants. Graduate Fellowship funding is not employment funding; it is fellowship funding.
Graduate Fellowship versus Graduate Student Assistantship (GSA)
To assist graduate programs in deciding whether a student should be funded from a research-grant based Graduate Fellowship (GF), or hired as an employee as a Graduate Student Assistantship (GSA), we have prepared the following table.
It is very important that anyone making these appointments first answers the following questions:
| Question |
Graduate Fellowship |
Graduate Student Assistantship (GSA) |
| What is the primary motivation of the professor in providing the funding to the student? | To provide the student with financial support to work on their research, scholarship, or creative activity associated with their timely completion. | To hire the student as an employee to complete specific tasks or deliverables related to the professor’s research program. |
| What is the primary motivation for the student in accepting this funding? | To allow the student to focus on the academic requirements of their degree including their thesis, scholarship, or creative activity. | To earn employment income and gain employment experience. |
| What is the nature of the activities to be performed by the student? | Research, scholarship, or creative activities related to the student’s own thesis and/or academic requirements. | Duties and/or deliverables are articulated in an employment contract and are not directly related to the student’s thesis, scholarship, creative activity or academic requirements; duties and/or deliverables may vary and often include research-related, clerical, or administrative activities. |
| What is the nature of the interactions between the Supervisor and the student? | The Thesis or Research Supervisor provides mentorship to the student in the context of the student’s scholarly development. | The Employment Supervisor provides direction on duties to be completed, hours to be worked, and timelines to be met; the relationship is that of employer – employee. |
| What degree of independence does the student have? | The student has autonomy to pursue their research, scholarship, or creative activity. | Although the duties assigned may be performed with some expectation of independence, the nature, direction, and timing of the work is determined solely by the Employment Supervisor. |
| What is the student’s role in relation to this funding? | Student. | Employee. |
| How are these funds recognized for income tax purposes? | T4A slip (box 105) is issued for these funds; because these funds are classified as a fellowship related to the student’s registration in a qualifying graduate program, the income may be fully tax exempt: Income Act s. 56(3)(a). The income is not insurable for purposes of making benefit claims under employment insurance and is not pensionable under the Canada Pension Plan. Income will not impact students’ RRSP deduction limit. | Because these funds are employment earnings, a T4 slip is issued and statutory deductions are required. |
| Western's source of funding? |
Research grant (paid through Fund 2) | N/A |
| System Paid Through? |
Student Center (nominated by graduate program) | HR Payroll system, Paper Staff Appointment Notice submitted, Job Code; X0500 |
If you have any questions or concerns with the above or with a specific appointment, please contact Jennifer Davila.
