What’s The Difference Between A Graduate Student And An Employee?

In Rizak v. M.N.R. (2013 TCC 273), the Tax Court of Canada considered this question and determined, on the facts, that a graduate student performing research at the University of British Columbia was an employee for the purposes of the Employment Insurance Act.

In Rizak, the taxpayer was a grad student in neuroscience at UBC. Before starting his studies, the taxpayer was hired as an employee by a professor who needed assistance with lab research. After his grad studies commenced, the taxpayer performed the same lab research but, instead, received an annual stipend rather than an hourly wage. After he withdrew from the grad program, the taxpayer was once again hired as an employee to perform the same lab research for several months.