Published on Brock University (http://brocku.ca)
Accounts Payable processes reimbursements for Faculty and Staff. Requests for reimbursements should be made using:
Travel & Expense Report
For all expenses related to travel. For more information please see:
Cheque Requisition - For all goods and services under $2,500 that are not travel related.
Instructions for completing the Cheque Requisition
Purchase Orders (User Manual)
For all goods and services over $2,500 that are not travel-related.
Payments to Non-Residents
Withholding and Reporting Requirements:
The University, when paying a non-resident for services rendered in Canada, has to withhold a portion (15%) of the gross payments and remit this amount to the Receiver General for Canada. The University also has to provide an information slip for this amount to the person who renders the service and to the Canada Revenue Agency (CRA).
If you are a non-resident who receives income for services rendered in Canada, you may have to report this income by filing a Canadian income tax return with the CRA to determine your final Canadian tax liability.
Exceptions to Withholding:
If the non-resident believes that their final Canadian tax liability will be less than the amount withheld, they may request through the Canada Revenue Agency (CRA) to reduce or waive the withholding accordingly. A request for a reduction or waiver for withholding should normally be filed 30 days before the services are to begin in Canada, or 30 days before the first payment is due for these services.
Whether we withhold the 15% of whether it is waived, we require the following information to be included on the cheque requisition: