Forms and Guidelines

Honoraria and Awards PaymentDirect link to view this page only

 

Forms

Procedure

  1. Prepare the cheque request by completing Honoraria and Awards Payment Requests form linked above.
  2. Scan and attach any documents, invoices, or receipts supporting the request.
  3. Complete any additional forms applicable.
  4. Submit the approved form and supporting documents to the accounts payable department
  5. When the payment request is being processed, the financial system will request authorization for the spending request by email spending approval request.

Guidelines

Use the Navigating a New Purchase Guide to determine if the cheque requisition is the appropriate method to use for your spending request.

Guidelines for Guest Lecturer/Speaker Remuneration detail the conditions of the honoraria and awards payment.

For all international payments, consult the International Payments and Purchases page.

Please note that Student Award and Honoraria payments require additional information for income tax purposes including a Social Insurance Number, Student ID number and Country of Residence (if payment is to a non-resident of Canada).

Honoraria payable to Canadian residents is considered employment income by Revenue Canada. A T4A Statement of Pension, Retirement, Annuity and Other Income will be issued.

Honoraria payable to non-Canadian residents will be reported on form T4A-NR (Statement of Fees, Commissions or Other Amounts Paid to Non-Residents for Services Rendered in Canada).

Non-residents are subject to withholding tax on all such fees received. To apply for a reduced amount of withholding tax, the individual must submit a Regulation 105 Waiver Application to Canada Revenue Agency (CRA).The approval letter from CRA must be submitted with the request form prior to payment in order for a reduced amount of tax to be processed.