À¦°óSMÉçÇø

Québec Tax Exemption

Individuals who did not reside in Canada immediately prior to starting their work as a postdoc at À¦°óSMÉçÇø may qualify for a Québec Tax Exemption. Consult the sections below for more information on eligibility and the application process.

Eligibility

  • Be specialized in the field of pure or applied science or a related field;
  • Have assumed postdoctoral responsibilities after March 31, 1998 as a postdoc in an eligible organization under a contract of employment;
  • Should not be a resident of Canada immediately prior to the start of the postdoctoral fellowship;
  • Hold a PhD or its equivalent, as recognized by a Québec university, for less than 5 years at the time of hiring;
  • Be a postdoc and engaged in functions exclusively or almost exclusively in the field of expertise at the home organization for all or part of the tax year referred to as the targeted year;

NOTE: the eligible areas of specialization are listed in Schedule 2 – List of eligible fields of the Government of Quebec Guide.

Application Process

The application for the Eligibility Certificate to qualify for a Quebec Tax Exemption is now open. The deadline to submit to your application to the Ministry is March 1, 2025. Please note that the Application/Portal will close after this date.

It is important to note that only one (1) application can be submitted and to ensure that the information you submit is complete and accurate. â¶Ä¯

Once you submit the application it will be forwarded to Enrolment Services for validation. 

If you are applying for an Eligibility Certificate for the first time, consult the Ministry’s guide to verify if your area of study qualifies for a Quebec Tax Exemption. â¶Ä¯

Once you are ready to submit an application, you will require the following details and documents ready: â¶Ä¯

  1. Personal details (Identification du demandeur): Prefix, last name, first name, birth date, citizenship, legal status, SIN, country of birth;
  2. Details of your doctorate (Diplôme de doctorat): Date obtained, discipline, university, country and city;
  3. Employment dates (Déclaration de l’université): Your name, date when your letter of agreement was signed, start date of your letter of agreement, end date of your letter of agreement;
  4. Area of Research (Domaine de recherche): area, specialty and sub-specialty of research (selected from the Ministry picklists on the form), a summary (500 words max) of your area of research, the department or center affiliated with your research;
  5. Employment contract (Nomination): Copy or copies of your Letter of Agreement certifying your appointment during the taxation year- you must upload a PDF copy in the Ministry form; 
  6. Notarized copy of your doctoral degree (Ph.D.) or an equivalent (Diplôme)- you must upload a copy in the Ministry form; NOTE: Diplomas in languages other than French, English, Spanish or Latin must be translated by a member of the  â¶Ä¯
  7. Abstract of your doctoral thesis (Résume de thèse), in French- you must upload a PDF copy in the Ministry form; 
  8. Description of your position and functions (Description de poste), you must upload a PDF copy in the Ministry form; 
  9. An up-to-date copy of your CV (Curriculum vitae), which includes information on the job held directly prior to taking up the position of Postdoc at À¦°óSMÉçÇø- you must upload a PDF copy in the Ministry form; 
  10. A copy of your work permit (Permis de travail) issued by CIC, the dates of which should correspond to the start date of your postdoc position at À¦°óSMÉçÇø - you must upload a PDF copy in the Ministry form.

Click here to access the Ministry application*:   Select Demande initiale stagiaires â¶Ä¯
*Please note that the Ministry form is in French only 

In the Introduction, select ‘Université À¦°óSMÉçÇø’ in the Organismes picklist.

Before submitting the form, review the summary and verify that all the information you have entered is accurate before clicking on Soumettre to submit your application. â¶Ä¯

Renewal of a QC Tax Exemption Eligibility Certificate

An application for the renewal of an Eligibility Certificate must be filed annually. The eligibility certificate may be renewed up to 5 times, for a maximum period of 5 years. 

Postdocs who wish to submit a request for a renewal of a Quebec Tax exemption Eligibility Certificate for 2024-2025 can access the renewal application here:  

  1. Introduction: Organismes – Select Université À¦°óSMÉçÇø â¶Ä¯â€¯
  2. Personal details (Identification du demandeur): Prefix, last name, first name, birth date, citizenship, legal status, SIN, country of birth;
  3. Employment status (Déclaration de l'université ou du centre de recherche public admissible à l'égard du demandeur ): your name, and if your postdoc status changed during the taxation year:
  • Select Yes/Oui, if you were on a leave of absence and indicate the date you started your leave
  • Select Yes/Oui, if your contracted ended OR you left your position before the end date indicated on your letter of agreement in the taxation year, and indicate the date your contract ended or the date your left your position.
  • Select No/Non, if there was no change to your status during the taxation year

 Before submitting the form, review the summary and verify that all the information you have entered is accurate before clicking on Soumettre to submit your application. â¶Ä¯

Deadlines & Special Instructions

The deadline to submit your application to the Ministry is March 1, 2025.

The Ministry will review and send all decisions to the Management of Academic Records by April 2025.

If your application is deemed eligible, you will receive your Québec Tax Exemption Eligibility Certificate via email in April 2025. You must then submit a copy of the certificate to À¦°óSMÉçÇø Human Resources (if you are paid by À¦°óSMÉçÇø) at hr.hr [at] mcgill.ca or to your employer (if you are not paid by À¦°óSMÉçÇø, this includes the MUHC and affiliated institutes) and request an amendment to your 2024 Relevé-1 (RL-1) tax slip.

If your application is deemed ineligible, Management of Academic Records will send you the Government’s decision in April 2025.

Note: The eligibility certificate issued by the Government of Quebec is valid for one year but it may be renewed (see renewal process above).


FAQ

Once I submit my new/renewal application, do I need to contact anyone?

No. The Management of Academic Records will contact you if there is any issue with your submission/documents and once the Government has rendered their decision (April 2025).

Can I submit my application for a new Eligibility Certificate without any supporting documents?

No. To approve your application, the Government of Quebec requires important information regarding your postdoctoral research/status. It is necessary to upload all required documents in the Ministry form so your application can be evaluated for eligibility.

I have been granted an extension of my 5-year eligibility, can I apply for a Québec Eligibility Certificate for 2024-2025?

Yes. The Government of Quebec will consider your application for 2024-2025. If approved, you will be issued an Eligibility Certificate. You will need to submit it with an amended Relevé-1 (RL-1) Tax slip to Revenue Quebec with your income taxes for 2024. Revenue Quebec will confirm whether the exemption applies to you for 2024.

My position at À¦°óSMÉçÇø was terminated in 2024 and I left Canada. Can I still apply for a Québec Tax Exemption?

Yes. If you held a postdoc position at À¦°óSMÉçÇø between 1 January to 31 December 2024 and you meet all the conditions, you can apply for a Quebec Tax Exemption for 2024-2025.

How can I obtain a notarized copy of my degree?

You can access the to find online services and have your document notarized.

If I obtain an Eligibility Certificate, do I need to use it?

No. You can choose not to use the eligibility certificate.

If I receive an Eligibility Certificate and benefit from a Québec tax exemption, will it affect my eventual application for Canadian permanent residency?

No. Applying for a tax exemption has no impact on the Canadian permanent residency application.

Do I need to contact my employer for an amended Relevé-1 (RL-1) Tax slip before or after I receive an Eligibility Certificate?

After you receive your Eligibility Certificate (if you are admissible), you will need to obtain an amended Relevé-1 (RL-1) Tax slip. If you are paid by À¦°óSMÉçÇø Human Resources contact hr.hr [at] mcgill.ca; if you are not paid by À¦°óSMÉçÇø (MUHC, affiliated institute or other funding agency) you must contact them directly. Ensure that you check the accuracy of your eligibility certificate. Errors such as SIN or name, must be corrected by the Government of Quebec before submitting your request for an amended Releve 1 (RL-1) Tax slip from Human Resources or your employer.

Do I need to send a copy of my Eligibility Certificate to my employer when I request an amended Relevé-1 (RL-1) Tax slip?

Yes. You will need to send a copy of your Eligibility Certificate along with your request. This information is required for revision of your Relevé-1 (RL-1) Tax slip and your file. Ensure that you check the accuracy of your eligibility certificate before you submit your request to your employer. Errors such as SIN or name, must be corrected before submitting your request for an amended Releve 1 (RL-1) Tax slip.

My postdoc appointment at À¦°óSMÉçÇø started in 2024 but I have not been a postdoc for the entire year. Do I need to submit documents for the full year?

The application for a Quebec Tax Exemption covers the 2024 taxation year (January to December 2024). Your documents must be valid for the duration of your active status in 2024.

If I obtain an Eligibility Certificate from the Quebec government, will I continue to see tax deductions on my regular pay?

Yes. You remain responsible for paying Quebec taxes, however, with the Eligibility Certificate you may qualify to receive a portion of the taxes back when you complete your income tax return for the year.

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Graduate and Postdoctoral Studies, À¦°óSMÉçÇø.

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