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Honorarium payments can be requested using the method that best suits the specific circumstances.  Payments can be issued either through the Chrome River expense management system or by using paper forms in each of the three circumstances listed below. 

Please ensure that the additional instructions relating to various special circumstances are reviewed before requesting payment:

• Payments related to Indigenous ceremonies or events
• Participation in a confidential research study
• Payments to employees
• Distributed as gift cards

It is recommended that payments are requested through the Chrome River expense management system. 

1. Directly to the individual either by:

   1. Using the Chrome River expense management system
      • Request the set-up of a , if required
      • Create an expense report to be paid directly to a non-employee
      • Use the honorarium tile
      • Ensure that the payee’s SIN is NOT entered into the system
   2. Using electronic forms
      • Complete a  (NEW online format)
      • Include the payee’s full name and mailing address – the SIN is required only for payment of $100 or greater

2. Distributed by a faculty or staff member and claim for reimbursement either by:

   1. Using the Chrome River expense management system
      • Create an expense report using the Business Expense report type
      • Use the honorarium tile to claim the total disbursed
      • If payments were distributed by e-transfer, include as supporting information
      • Ensure that payee SINs are NOT entered into the system
      • Complete one honorarium recipient form for each payee for payment of $100 or greater – the recipient’s signature is required to confirm receipt of funds – do not attach this information to the Chrome River expense report as it contains confidential information
      • Create and print a PDF of the expense report cover page from Chrome River
      • Submit the cover page and all recipient forms to Financial Services via the
   2. Using PDF forms
      • Complete a business expense reimbursement form and include the total of any payments of less than $100 each and include the total number of payees
      • If payments were distributed by e-transfer, include as supporting information
      • Attach one honorarium recipient form for each payee for payments of $100 or greater – the recipient’s signature is required to confirm receipt of funds
      • Submit completed forms via the  

3. Distributed by a faculty or staff member using funds received through an accountable advance either by:

   1. Using the Chrome River expense management system
      • Request an accountable advance
      • When distributing funds, complete one honorarium recipient form for each payee for payment of $100 or greater – the recipient’s signature is required to confirm receipt of funds
      • Once distribution is complete, create an expense report to clear the advance:
        • Use the honorarium tile to outline amounts distributed
        • If payments were distributed by e-transfer, include as supporting information
        • Use the appropriate tile to include other expenses related to the purpose of the advance, such as supplies
        • Deduct off the amount received as an advance from the Personal Account section
      • Return any unused funds using the cash and cheque remittance form
      • Create and print a PDF of the expense report cover page from Chrome River
      • Submit the cover page and all recipient forms to Financial Services via the
   2. Using electronic and PDF forms
      • Complete the  (NEW online format)– ensure that approval from an AVP or higher is provided for advances for $5,000 or greater
      • When distributing funds, complete one honorarium recipient form for each payee for payment of $100 or greater – the recipient’s signature is required to confirm receipt of funds
      • Once distribution is complete, complete the accountable advance clearing form and attach all recipient forms – If payments were distributed by e-transfer, include as supporting information – submit to Financial Services via the
        • If the total amount of the advance is equal to the total expenses being cleared, no further payment will be issued
        • If the total amount of the advance is less than the total expenses being cleared, the remaining amount will be issued to the accountholder
        • If the total amount of the advance is more than the total expenses being cleared, the remaining funds need to be returned to Financial Services using the cash and cheque remittance form

The information to be collected depends on the amount to be paid:

Honoraria are considered to be taxable income by CRA and cumulative annual payments greater than $500 in a calendar year will be reported on a T4A as a fee for service.  This applies to honoraria issued in cash, in the form of a gift card, or in the form of goods. 

Honoraria for non-residents of Canada will be subject to a 15% withholding tax and reported on a T4A-NR.  More information on the withholding tax can be found on the non-resident withholding tax webpage.

If participation in the study is confidential, tracking numbers and initials can be used instead of names and signatures to confirm distribution of funds.  Full participant information must be maintained by the researcher for a period of 7 years in case of audit.  Regardless of confidentiality, participants who receive greater than $500 in one calendar year will be issued a T4A in order comply with CRA regulations.  The participant’s information is not considered confidential, only their participation in the research study.  The researcher or advance holder is responsible for tracking and providing the name, mailing address and SIN to Accounts Payable by December 31st to ensure compliance with CRA.

For additional information, contact .

For more information for honoraria payments made to Indigenous payees, refer to the payments to Indigenous payees webpage.

Honoraria provided to UVic faculty and staff are paid as additional employment income through Payroll and are subject to statutory source deductions, including income tax, CPP, EI and WorkSafeBC, and without fringe benefits.  Requests can be submitted using the special payments form for faculty / librarians or special payments form for staff.  Any honoraria payments will be included in the T4.

This process applies regardless if the faculty or staff member is employed in one department and paid an honorarium from another department.