Guidelines:
G1. Supporting Documentation
G1.1.In order to substantiate the guest lecturer/speaker fee, a written invitation or agreement with the individual should be prepared such as:
a) A copy of the poster or pamphlet relating to the speaking engagement;
G1.2.To ensure payment is not delayed, a Canadian resident guest lecturers/speakers must:
a) Complete and sign the TD1-10 form- Personal Tax Credits Return
b) Complete and sign the TP-1015 form – Source Deductions Return
c) Complete a Personal Data form;
d) Complete and sign a Visitor Claimant Signature form.
G1.3.Non-resident guest lecturers/speakers must:
a) Complete a T1261 – Application for a Canada Revenue Individual Tax Number (ITN) form;
b) Complete a Regulation 105 Waiver Application;
c) Complete and sign a Visitor Claimant Signature form.
G2. Payment Process
G2.1.The POPS – Payroll Onetime Payment system will be used to process payment to guest lecturers/speakers
G2.2.The payment types to be used when processing are as follows:
a) M1 – Special Academic if the payee is an employee of the University;
b) AT – T4 Academic if the payee is a non-employee Canadian resident;
c) AN – T4A-NR Non-Resident if the payee is a non-employee and is not a Canadian resident.
Procedures:
For complete instructions on how to use POPS, refer to the POPS user guide. In addition, refer to the Financial Services Knowledge Base article – Overview of Payments to Individuals through Payroll.