Graduate Fellowship
The Graduate Fellowship provides funding for graduate students from research grants. The graduate student conducts research aligned with the thesis supervisor’s research program, often leading to jointly authored research publications.
Graduate Fellowship funding is not employment funding; it is fellowship funding comparable to any other scholarship funding (see table below).
Graduate Fellowship payments are transitioning from the MyHR Human Resources service to Student Center, scheduled to go live for the fall 2024 term. To learn more, visit grad.uwo.ca/finances/western_funding/graduatefellowship/student_center.html
Graduate Fellowship versus Graduate Student Assistantship (GSA)
In an effort to assist graduate programs in deciding whether a student should be funded from a research-grant based Graduate Fellowship, 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 financial support to enable students to participate full-time in a graduate program as per the SGPS minimum funding guarantee or per the Program/Department/Faculty funding package requirements. | 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 activity. | To earn employment income and gain employment experience. |
| What is the nature of the activities to be performed by the student? | Research and/or scholarly activities relate to the student’s own thesis and/or academic requirements; although these activities may contribute to the faculty member’s research program as well, the primary focus is completion of the student’s program requirements, including the thesis, milestones, and/or coursework. | Duties and/or deliverables are articulated in an employment contract and are not directly related to the student’s thesis or other program 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 professor and the student? | Usually collaborative in nature; the professor provides mentorship to the student in the context of the student’s scholarly development. | The professor 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? | As appropriate for the current academic level of the student. | 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 professor. |
| 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? |
As of fall 2024, 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 Ron Wagler.
