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Graduate Student Stipend Fact Sheet

Processing听Student Stipends听Using BSA

Banner Student Aid system (BSA) is the single and authoritative source for administrating all need-based and merit-based student funding payments at both the undergraduate and graduate levels.

It is important to recognize such payments as either 鈥榝inancial aid and awards鈥� or 鈥榳ork-for-pay鈥� as the tax treatment and required deductions differ greatly.听

Processing route is not a choice but is to be determined based on strict definitions surrounding the payment circumstances:

All student payments related to work-for pay must be processed using the HR/Payroll systems (Minerva Appointment Form or Workday casual one-time payments).
All student payments which are need-based or merit-based and which fall outside the realm of work-for-pay must be processed using the Minerva Award Processing Form (APF).

Student Stipends

Definition:

A student stipend is defined as support听paid to a student from a professor鈥檚/supervisor鈥檚 research funds which 鈥�will assist the student in qualifying for a degree or other scholastic recognition in the field in which the research is being carried on.鈥� Related effort may include research collaboration with the supervisor or others, developing techniques and methodologies, or gaining knowledge of scientific or scholarly ideas 鈥� as long as the objective is the student鈥檚 advancement towards education goals for the desired degree.听Student stipends may not be associated to work-for-pay situations where there are assigned tasks and deliverables.

For more information, consult the Glossary section of our website.

Research Assistantships are not eligible

Reason: Research Assistantships are an employment category and provides a student with payment for work performed.听While Research Assistantship may provide a student with valuable research, scholarly or work experience, the activity is not required as part of an academic program or to advance the student鈥檚 own research/thesis, or progress towards a degree.听Research Assistantship such as 听peer tutoring, laboratory glass washer, event coordinators, are examples of Work-for-Pay that must be processed through HR/Payroll.听

FACT SHEET	Student Stipends	Work-for-Pay
Definition	Support paid to students from a professor鈥檚 research funds: Allowing the student to further their own research/thesis or other program/academic requirement; Treated as an award with T4A and Relev茅 1 slips issued; There are no assigned tasks or deliverables; Does not represent payment for work performed; Represents a payment that enables somebody to undertake a role that is normally unpaid or which cannot be measured in terms of a task.	Compensation for the performance or delivery of assigned work Treated as employment income with T4 and Relev茅 1 slips issued. Pay for work performed (e.g. laboratory work). Pre-arranged terms 鈥� hourly rate, # hours, specific work days. Under specific direction of researcher or co-researcher. The person is being compensated for duties performed and is expected to perform those duties.
Income Tax Act	As noted in the Income Tax Act (IT-75R4) since updated to on March 28, 2013, 鈥溾€he work not primarily for financial gain but because participation in it will assist the student in qualifying for a degree or other scholastic recognition in the field in which the research is being carried on.鈥澨�	As noted in the ), 鈥�Tax payable by persons resident in Canada" 2听(1)听An income tax shall be paid, as required by this Act, on the taxable income for each taxation year of every person resident in Canada at any time in the year.
Examples of activities	A student receives a Stipend in support of their advancement towards educational goals for desired degree: Developing techniques and methodologies Gaining knowledge of scientific, scholarly ideas or materials. Gathering data for own thesis/research. Analyzing findings for own thesis/research project Conducting lab experiments and/or studies to further own thesis/research	A student is paid an hourly wage Research Assistantship for work performed, where tasks and deliverables are defined. Other Work-for-Pay examples include: Dishwasher Library Stacker Events Coordinator Phonaton Operator Peer

FACT SHEET

Student Stipends

Work-for-Pay

Definition

Support paid to students from a professor鈥檚 research funds:

Allowing the student to further their own research/thesis or other program/academic requirement;
Treated as an award with T4A and Relev茅 1 slips issued;
There are no assigned tasks or deliverables;
Does not represent payment for work performed;
Represents a payment that enables somebody to undertake a role that is normally unpaid or which cannot be measured in terms of a task.

Compensation for the performance or delivery of assigned work

Treated as employment income with T4 and Relev茅 1 slips issued.
Pay for work performed (e.g. laboratory work).
Pre-arranged terms 鈥� hourly rate, # hours, specific work days.
Under specific direction of researcher or co-researcher.
The person is being compensated for duties performed and is expected to perform those duties.

Income Tax Act

As noted in the Income Tax Act (IT-75R4) since updated to on March 28, 2013, 鈥溾€he work not primarily for financial gain but because participation in it will assist the student in qualifying for a degree or other scholastic recognition in the field in which the research is being carried on.鈥澨�

As noted in the ), 鈥�Tax payable by persons resident in Canada"

2听(1)听An income tax shall be paid, as required by this Act, on the taxable income for each taxation year of every person resident in Canada at any time in the year.

Examples of activities

A student receives a Stipend in support of their advancement towards educational goals for desired degree:

Developing techniques and methodologies
Gaining knowledge of scientific, scholarly ideas or materials.
Gathering data for own thesis/research. Analyzing findings for own thesis/research project
Conducting lab experiments and/or studies to further own thesis/research

A student is paid an hourly wage Research Assistantship for work performed, where tasks and deliverables are defined.

Other Work-for-Pay examples include:

Dishwasher
Library Stacker
Events Coordinator
Phonaton Operator
Peer