Archive for Month: July

Picture of female student outside university in yellow shirt, holding books and a red binder

The Tax Court of Canada Rules That Post-Doctoral Fellows are Not Employees of the University in The University of New Brunswick v. The Minister of National Revenue

In The University of New Brunswick v. The Minister of National Revenue, 2023 TCC 72, (U.N.B v. M.N.R) the University of New Brunswick (the “University”), appealed a decision of the Canada Revenue Agency (“CRA”), that classified a post-doctoral fellow (“post-doc fellow”) as an employee of the University. The CRA...

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