You will be receiving an honorarium from the CAP-ACP for participating in a CAP-ACP educational program. Please read the policies below and complete the attached Honoraria Form.
You have four options for receiving your honorarium payment,
Option 1. If you wish to receive the honorarium personally, you will be acting as an independent contractor and will be solely responsible for remitting any and all taxes with respect to the payments made to you. You will need to include the payment on your annual personal tax return. Please provide your SIN number on the honoraria form if you wish to have a T4A issued by the CCS.
Option 2/A. If you wish to have the honorarium processed through your business, please provide us with your Business HST number. Taxes will be included with your honorarium.
Option 2/B. If you wish to have the honorarium processed through your corporation, please provide us with your Corporation number. Taxes will not be included with your honorarium.
Option 3. If you wish to donate your honorarium to the CAP-ACP Education Fund, please check the box on the attached Honorarium Form. The cheque will be issued directly to CAP-ACP Education Fund. We still need the form completely filled out as in Option 1 or Option 2 and you will be provided with a charitable donation receipt.
Option 4. If you are a non-Canadian resident, please complete the form and indicate you are a non-resident.
Canadian honorarium recipients will be paid in Canadian funds only. US and international honorarium recipients will be paid in US funds, if requested.
Honorarium forms not submitted within a year after the educational program will not be processed for payment. The information provided will be kept confidential.
