T4As for Residents

T4As are issued to all persons providing fee for service, or who are receiving honoraria, merit prizes, bursaries, and/or scholarships. These are issued in February of each year for the previous calendar year.

The following information should be helpful to individuals requesting payments for fee for service or honoraria.

  1. If the person is on not on Payroll, Human Resources should be contacted to determine how the payment will be made.
  2. If the person is on Payroll, a Personnel Transaction Form should be completed and returned to Human Resources.
  3. The following information is critical before a T4A is issued:
    • Full name
    • Complete mailing address
    • Social Insurance Number (SIN)

T4As for Non-Residents

If the T4A is to be issued to a non-resident, the following information is required:

  • Full name
  • Complete mailing address
  • Date of birth
  • Social Security Number if the person is an American citizen

Reimbursement paid to non-residents will be paid in Canadian funds. If the invoice is in US funds, it will be converted to Canadian funds. Fifteen per cent of the fee only will be deducted and remitted to Revenue Canada. A Canadian Income Tax form will need to be completed and submitted to Revenue Canada in order to claim the 15 per cent.

All T4As will be issued by the end of February.