There is a lot of confusion surrounding changes to the T4A slip. What are the rules for taxation of Post Doctoral Fellows stipends?
A Students who are receiving fellowships, scholarships etc. are eligible to receive these amounts tax free, as long as they can claim the education credit (T2202A). PDFs receive their stipend amounts in the form of fellowship or research grant money and these amounts are also listed on a T4A slip. However, because PDFs cannot claim the education credit (they do not receive a T2202A), it is our understanding that they must pay income tax, as in past years. We do urge all PDFs, especially international PDFs, to consult a tax expert when filing.