Overview

Payments for Research Assistants (RAs) are to be submitted and processed using one of the systems below. Which system to use depends on the student registration status of the Research Assistant, as well as the type of job/payment.

Please review the criteria below to determine which system to use in order to pay your Research Assistant.

Which system should I use?

Clarification on Job/Payment Types

Type A

A Type A stipend is a fixed payment made to an individual registered in a graduate program. The individual shall be actively involved in the research of a faculty member in their related area of studies. It is not paid in exchange for quantifiable work performed, nor for financial gain. There are no deductions at the time of payment, and the individual will receive a T4A for the amount paid during the calendar year.

Type B

A Type B salary is paid when an employee/employer relationship exists and a quantifiable amount of work has been performed. Salary payments are subject to mandatory source deductions and will include 4% vacation pay, this type of income will receive a T4 denoting the total amount of employment earnings paid during the calendar year.