Giving Honoraria (copied)

Step 1: Determine if the volunteer is eligible for an honorarium

Honoraria are monetary payments made to express gratitude for services for which no fees were expected or required. They do not take the place of other arrangements, such as service contracts, bonuses for employees, or prizes. Projects should consult with their Project Specialist  to determine if an honorarium is appropriate.

Projects should avoid repeatedly giving honorariums to the same individuals, because the CRA may ask if these people should actually be receiving a wage rather than an honorarium.

The CRA considers honoraria to be taxable income, and as such, an honorarium may impact a volunteer’s taxes or other agreements dependent on their income, e.g., rent geared to income. Honorarium cheques will be delivered to the recipient with a statement that the funds are taxable income and that the recipient bears the responsibility for reporting the funds in their personal taxes. By cashing the cheque, the recipient is agreeing to these conditions.

Non-cash gifts, valued at up to $499/year, are not considered taxable. Gift cards are considered taxable income because they have cash-like characteristics.

Step 2: Submit the request form

The Project Director must submit the Honorarium Request Form in Concur.

Step 3: Submit the acceptance form (if required)

If a cash honorarium is required, the Project must submit a signed Cash Honoraria Acceptance Form. 

Congratulations, you are done!