这个可能靠谱吧?
Postdoc in Canada
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What is a postdoctoral scholar?
To help answer this question, we have included the following FAQ.
Current classifications of Postdoctoral Scholars in Canada
1. The Postdoc as an ‘employee’
- <LI style="TEXT-ALIGN: justify">Currently not adopted by many organizations in the country (i.e. postdocs at the Hospital for Sick Children, Toronto). <LI style="TEXT-ALIGN: justify">Postdocs are paid on a T4 and make EI, CPP and income tax contributions, but are also able to benefit from these programs (i.e. parental leave, sick leave etc).
- Postdocs are treated as any other employee of the institution.
2. The Postdoc as a ‘student’
- <LI style="TEXT-ALIGN: justify">Currently adopted by several institutions in the province of Quebec. <LI style="TEXT-ALIGN: justify">Postdocs are paid on a T4A (code 05) and receive at T2202A. <LI style="TEXT-ALIGN: justify">Postdoc have been able to access tax exempt salaries in the past.
- Postdoc surveyed have expressed frustration and dislike in being classified as ‘students’.
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http://sites.google.com/site/canadapostdoc/who-is-a-postdoc-in-canada