The provision of expert or strategic advice that is presented for consideration and decision‐making. Per Bill 122 and University Policy 17, all consulting arrangements must have three competitive quotes, regardless of dollar value.
Degree programs consist of sets of courses which together form program curricula that are carefully defined, linked with other programs and which students must follow in prescribed ways in order to qualify for the degree. In many cases, degree curricula are externally accredited. Graduate programs, for example, are accredited by the Ontario Council on Graduate Studies. As a result of the careful linkages that have been established between and amongst programs, the University exercises considerable control and direction over the content and delivery of degree programs.
An individual who performs services for an employer under a contract of service. The employer has the right to decide where, when and how the work is to be done. Payment is made through the payroll system and requires withholding of source deductions by the University (income taxes, CPP contributions, and EI premiums). Earnings, source deduction withholdings, taxable benefits, etc., are reported on a T4 at year end.
Payments made under an employee/employer relationship. Employment income is subject to income tax, EI and CPP deductions at source. The University is also required to remit EHT and WSIB premiums based on its employee payments. Income is reported on a T4 slip.
An individual brought in from outside the University to lecture on a specific topic within a course. This person would not deliver more than a few sessions annually. The guest lecturer must be engaged specifically for that person's expertise on a particular topic rather than as a substitute for a regular instructor. They normally have:
- no marking or grading responsibility;
- no office facilities or support staff provided;
- no ongoing responsibility to the participants attending;
- no appointment with the University; and
- are normally paid a fixed fee.
A worker who contracts to do work for another entity according to his or her own processes and methods; the contractor is not subject to the payer’s control except for what is specified in a mutually binding agreement for a specific job. The ICON Questionnaire must be completed to assist in verifying independent contractor status. Independent contractors, like any vendor the University transacts with, are required to maintain appropriate liability insurance and WSIB coverage (or provide proof of exemption).
An independent contractor may be an individual, a partnership, or a corporation. Classification as an independent contractor requires the individual/entity providing the service to collect and pay GST/HST, unless they are classified as a small supplier for purposes of the GST/HST, or the service is otherwise exempt from GST/HST.
In our context here at the University, if we are contracting with a sole-proprietor/partnership or a corporation and the work can be done by any one of a homogeneous pool of workers employed by the business, then it would generally not be considered an employment relationship.
An individual, corporation, trust or partnership that is considered to be resident of a country other than Canada for income tax purposes. When a non-resident is paid for services rendered in Canada, Canadian withholding tax applies unless the non-resident can provide the payer with a “waiver” from CRA. Please contact Payroll/Finance for more information before engaging a non-resident to perform services in Canada. Income paid to non-residents and tax withheld (if applicable) from amounts paid to residents in each calendar year is reported on a T4A-NR form.
Persons engaged to perform, generally for entertainment purposes; for example, musicians, actors, comedians or other similar artists. Professional speakers may be included in this category but are differentiated from guest lecturers in that they generally perform for a broad or general audience.
Research Consulting payments occur when the University enters into a research contract with a third party and a portion of the contract fee paid to the University is allocated by the third party for payments to faculty researchers (typically the Principal Investigator (PI) or co-applicant on the project) for their work on the research.
See the Office of Research website for information.
A self-employed person who carries on a business. A sole-proprietor may carry on the business in his or her own name or under a trade name.
The individual performing work for the University whose status (employee vs. independent contractor) has yet to be determined.