Procedures Manual - Honoraria Requisitions

1. The majority of honoraria payments are stipends under $500 to non-employees, and are normally single occurrence types of items, i.e. guest lecturer fees, modelling fees, invigilation fees and other small amounts paid to non-employees for casual labour.
2. Larger payments may be for such items as animal hospital practicum fees, feeding and care of animals, and medical director stipends.

   The above two types of honoraria are processed through the Accounts Payable system. These types of payments are considered "other income" for income tax purposes, and T4A forms are provided at the end of each taxation year per income tax regulations.

   The honoraria form  may also be used to facilitate extra payments to employees, for stipends outside their normal payroll. These types of honoraria are processed through the Payroll system, and normal deductions apply. These payments are thus included in the employee's T4 for the taxation year.

Completion of Honoraria Requisitions:

1.    Name - of person/organization to be paid.
2.    Home address - mailing address.
3.    SIN - must be submitted for all payments to individuals to enable preparation of a T4A form.
4.    Present position - if applicable.
5.    Dates of proposed visit to TRU.
6.    Proposed contribution to University - explanation of what payment is for.
7.    Expenses - are broken down into two categories: travel and honoraria.
       Travel expenses require original receipts, or mileage/ per diem rates apply.
       Honoraria amounts do not require receipts.  

NOTE: While honoraria payments are considered taxable income for T4A purposes, travel and living expenses are considered non-taxable.
 
8.    Approvals/Recommended - Refer to Signing Authority Policy

When completed, the honoraria requisition should be forwarded to the Finance Division.

Timing of cheque - Honoraria Requisitions

Cheques are produced weekly, i.e. honoraria requisitions should be received in the Finance Division by Tuesday each week, in order for cheques to make our weekly cheque run. Please take this timing into consideration when cheques are required so that sufficient time is allowed for processing. Please bring any emergent items to the attention of the Accounting Manager, with appropriate explanation, and we will process as soon as possible.