Payment Requests

The Payment Request form is to be completed and authorized for any payment to an organization or external entity where no invoice has been issued to the university. Example: refund, shared project/transfer

Specific transactions (listed below) must have a Payment Request form completed, whether or not an invoice has been issued. If an invoice has been provided, it must be attached to the Payment Request form.

The original authorized Payment Request form and supporting documentation must be submitted to the Staff Service Centre.

Donation to a Registered Charity
The Payment Request form must include the active registered charity business number for all donations to Canadian registered charities. This information may be found on Canada Revenue Agency's website.

In addition to approval of the budget owner, certain donations may require approval of the VP (Finance and Administration).

See: Gift Expenditure Procedure

Grants (or Sub-Grants)
Grant or sub-grant transfers to other institutions must be coordinated through the Research Services Office (RSO). Once an agreement has been reached between the university and the institution receiving the grant/sub-grant, RSO will authorize the Payment Request form and forward to Payment Services.

Royalties
The Payment Request form must indicate:

  • The royalty beneficiary's current (home) address
  • Social Insurance Number (SIN), Individual Tax Number (ITN) or Foreign Tax Number
  • Country of Residence of the royalty beneficiary and the rate of withholding tax (for non-residents of Canada)
  • The type of royalty:

Copyright Royalties - payment for copyright in respect of reproduction of literary, dramatic, musical or artistic work.

Patent Royalties - payment for the use of, or the right to use any copyright of scientific work, patent, trade mark, design or model, plan, secret formula or process, industrial or commercial scientific equipment or information concerning industrial, commercial or scientific equipment.

Royalty payments are considered income by Canada Revenue Agency (CRA). The university must report payments to CRA and issue tax slips to recipients in February for payments made the previous calendar year.

Canadian resident recipients receive a T5 tax slip for royalty income paid (excluding GST). No amounts are withheld.

Non-residents of Canada receive an NR4 tax slip for royalty income paid plus applicable withheld amounts. Where the income is taxable in Canada, CRA requires the university to withhold 25% of the payment unless the non-resident beneficiary can demonstrate eligibility of a lesser rate of withholding under a tax treaty between Canada and the non-resident's country. Units are responsible for obtaining and providing an NR301 - Declaration of Eligibility for Benefits Under a Tax Treaty completed