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Remuneration for non-resident guest lecturers

Below you will find the required policies and procedures concerning the submission and processing of non-resident guest lecturer/speaker renumeration.

A GUEST LECTURER/SPEAKER REMUNERATION is a pre-established or token amount paid to a person with expertise in a particular field to give one or a few lectures for the University. The payee is typically not an employee nor has ongoing teaching duties, but rather who is engaged for his or her expertise on a particular topic (rather than as a substitute for a regular instructor). A guest lecturer/speaker has no ongoing responsibility to the participants (e.g. grading).

The term HONORARIA was generically used in the past to describe these types of payments and other contributions towards a specific activity.  This term shall no longer be used and will be replaced by GUEST LECTURER/SPEAKER REMUNERATION to describe payments received by these individuals.

RELATED TRAVEL EXPENSES incurred by the guest lecturer/speaker may be paid by the University.  This may take the form of direct reimbursements for out-of-pocket expenses, or amounts paid to a third party (e.g. hotel or travel agency) on behalf of the guest lecturer/speaker

Non-resident guest speakers are entitled/subject to withholding tax on all such fees received.  In order to process such a payment and apply for this tax exemption HR will require the following backup documentation:

1)       105 Waiver Application form:

2)        T1261E Application for a Canada Revenue Agency Individual Tax Number (ITN) for Non-Residents  

Note: BOTH documents must be signed by the non-resident.  In the event that a non-resident has previous been issued an ITN, then he/she will not be required to submit another T1261E form.  Simply use the previously issued ITN instead.

3)        A copy of an official government ID (passport or driver’s license) that has “True Copy” indicated on it, and is signed or initialed by an authoritative figure of the department that can certify the authenticity of the ID.

4)      A promotional ad/flyer/poster for the guest lecture/event in question, or an invitational letter from the department to the non-resident.  This document must include the date(s) of the event.

Note:  The above mentioned criteria/documentation are deemed mandatory by the Canada Revenue Agency and by Revenue Quebec in order for the non-resident to be approved for tax exemption.  

5)      Personal data form in order to generate a McGill ID number for the non-resident.  If the non-resident happens to already have a McGill ID number it is strongly urged that a PDF be supplied anyways in the event that there have been any changes to the non-resident’s personal information.

6)      POPs requisition.  A pops requisition must always be generated for non-resident payments, with a payment type of “non-resident T4A payment” selected. 

7)      Payment request form.   In the event that the renumeration being paid out to the non-resident is being issued in non-Canadian currency (ex. USD, Euro, etc.), or if it is to be paid out in a non-Canadian equivalent, then the department will have to issue a completed payment request form on his/her behalf.  A payment request form will also be required in the event that the renumeration is being issued via wire transfer.   FOAPAL information on the form must accurately reflect that of the corresponding POPs requisition.  Here is a link to the online version of the form:


8)      Wire Transfer form.  Non-residents requesting to have their payments issued via wire transfer must have this form completed and submitted on their behalf:

Wire transfer form

Please keep in mind that after the above mentioned mandatory documentation (1-4) has been mailed to the Canada Revenue Agency and Revenue Quebec we cannot process the non-resident’s payment until we receive the required tax exemption authorization letters from both governments.  This process alone typically takes between 2-4 weeks, therefore the non-resident guest speakers should be informed of this in advance.