Thank you for the question.
Graduate students, especially doctoral students, make a massive contribution to Canada's research capacity and to the innovation capacity in this country. They work in labs with Canadian researchers. They support Canadian research projects. They contribute to discoveries and innovations that help grow the Canadian economy and create opportunities for all Canadians. We felt that exemption was important because it recognizes that graduate students play a crucial role that goes well beyond their own teaching and learning experience and contributes to the wider research ecosystem in Canada.