- 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.
- 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:
- Name - of person/organization to be paid.
- Home address - mailing address.
- SIN - must be submitted for all payments to individuals to enable preparation of a T4A form.
- Present position - if applicable.
- Dates of proposed visit to TRU.
- Proposed contribution to University - explanation of what payment is for.
- 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.
- Approvals/Recommended - Refer to Signing Authority Policy.
NOTE: While honoraria payments are considered taxable income for T4A purposes, travel and living expenses are considered non-taxable.
When completed, the honoraria requisition should be forwarded to the Finance Division.
Timing of Payments - Honoraria Requisitions
Cheques are produced weekly on Thursday morning. However, it can take 2-3 weeks to process an honoraria requisition from the time it is received in Finance. Please be aware of this processing time when submitting and following up on your honoraria requisitions. Emergency "rush" payments should be brought to the Manager, Accounting-Disbursements with proper explanation and will be processed as soon as possible. Not all rush requests may be approved.
All requisitions should be properly supported, coded and approved. Missing supporting documents, coding or approvals will delay the processing of the travel request.