Honoraria: if the total remuneration to be received by the individual for a calendar year is expected to be less than $500. In this instance, the issuing department should submit a requisition to the accounts payable officer; a cheque will be issued, and no T4 or T4A will be issued.

Non-employment income: in cases where individuals are engaged on a self-employed basis or when firms are engaged to provide services, the University will issue a cheque for payment of service. If the payments are recurring, the individual may, at the discretion of the University, receive payment via the payroll system, however, no deductions will be remitted on his/her behalf. At the end of the taxation year, the University will issue the individual a T4A for the cumulative value of the services rendered. For corporations, payments will be based on the submission of an invoice and no T4A will be issued.