Honoraria
Many people in our communities are unable to participate without monetary supports or ability to recover small expenses associated with providing child- or elder-care, obtaining transportation to and from in-person events, and giving up potentially income-earning time.
An honorarium is a payment expressing gratitude or thanks in recognition for services rendered. Below are examples of when you may consider offering honoraria:
- For participants of in-depth dialogue-based engagements on the basis of self-identified need
- When a community member is providing services such as outreach, presentation, facilitation, interpretation, translation, note-taking, peer support, or Elder support
- When Indigenous Elders or Knowledge Keepers are providing support for an engagement
- When there is a need to address equity in participation (eg. when a participant is attending on unpaid time, while other staff or professionals who are also taking part are being paid for their time).
- When opportunities for participation conflict with other income generating activities.
- Reimbursements for out-of-pocket expenses (eg. transportation costs, childcare, accommodation, or food). Amounts provided through honoraria are taxable and reimbursements would not be appropriate forms of reimbursement.
- Provided through food, refreshments, or recognition gifts for volunteers. These may be claimed separately as expenses for events, but should not be considered honoraria that recognizes their contribution of time and knowledge.
Be aware that honoraria is considered Taxable Income by Canada Revenue Agency, and may be used to calculate their taxable income. CRA requirements may severely impact those receiving social assistance. It is important that recipients are made aware of these conditions before providing their personal information.
