Personal Expense Claims, Honorarium Payments, ESS and Tuition Waiver Information

Personal Expense Reimbursement Claims

Expense Reimbursements (Excel ; PDF ; Instructions, Checklist)

Personal Declaration - Missing Receipts with Personal Expense Reimbursement Claim (PDF Format)

Department of Medicine Guidelines

Travel and Other Reimbursable Expenses

Honorarium Payments

To be paid in Canadian currency

Please determine if the payment is to be made to an individual or to the Medicine Professional Corporation (MPC) of the person.

1. Paid to an individual: For Canadian and Non-Canadian Residents (paid in CDN$)

   These payments are considered T4A income (no income tax deducted at source), thus it will be processed on the University payroll system.  At year end, the University will issue a T4A tax form for residents and a T4A NR for non-residents.

   For Non-Canadian Residents, honorarium payments are subject to a 15% withholding tax as required by the Canadian government (unless a Regulation 105 tax waiver is obtained from Revenue Canada). In practice, this amount is usually added on top of the honorarium as an added cost to your University of Toronto (U of T) account.    

   Requirements:

   1. Completed Payment form
   2. SIN
   3. Date of Birth
   4. If you would like the cheque to be presented during the event, we must receive request at least eight weeks prior to the event due to the U of T payroll system timing issue. Please indicate the request in the “Special Instructions” box including the mailing address (e.g.  c/o requesting sivision address) where the cheque will be redirected. 
       

2. Paid as a vendor (to the MPC, if incorporated): For Canadian Residents (paid in CDN$)

   Requirements:

   1. Completed Cheque request form
   2. Indicate the legal name of MPC as the payee
   3. If you would like the cheque to be presented during the event, we must receive requests at least four weeks prior to the event. Please indicate the request in the “Special Instructions” box including the mailing address (e.g. c/o requesting division address) where the cheque will be redirected

To be paid in foreign currency  (applies to Non-Canadian residents only)

Honorarium payments to non-residents are subject to a 15% withholding tax as required by the Canadian government (unless a Regulation 105 tax waiver is obtained from Revenue Canada). In practice, this amount is usually added on top of the honorarium as an added cost to your U of T account.   
A T4A NR tax form will be issued by the University at year end

Requirements the same as #2 above (except for b)

Employee Service System

The Scholarship Program for Dependants of Full Time Faculty