We have a different view from Mr. Viau. We see post-doctoral fellows not as students but as academics who are in an employment relationship. The problem is not that their income is being taxed; the problem is that what they're paid is far too low. That's how it needs to be addressed. These people have completed their PhDs, are accomplished scholars, and typically in the sciences will spend two or three years working in a lab getting more experience before they then take on a professorial position. But they are fully accomplished scholars.
In most fields in the humanities you go straight from your PhD to a professorial job. In the sciences, typically you spend two or three years in a post-doc before doing that. But we think the problem is they're paid as if they're students when they're not. They are employees and they should be paid appropriately. We think that's the solution to the problem.