Finance

"honorarium"

Monetary payment given to a person for services for which fees are not traditionally required. All honoraria payments are considered taxable income under the Income Tax Act of Canada.

"excluded individual"

An individual appointment provided for in a separate enactment (other than the Financial Administration Act ) which specifically addresses the individual's appointment and remuneration.

"elder"

For the purposes of this policy, any person recognized by their aboriginal community as having knowledge and understanding of the traditional culture of the community, including physical manifestations of the culture of the people and their spiritual and social traditions. Knowledge and wisdom, coupled with the recognition and respect of the people of the community, are the essential defining characteristics of an elder. (ie. a traditional healer).

This policy applies to all persons, including elders, who are publicly appointed or authorized through ministerial, executive or legislative authority to perform a specific public service solely as an individual, except excluded individuals or public service employees unless they are serving in a private capacity on their own time or have been required to utilize civic leave without pay, vacation leave, or time off in lieu of overtime entitlements and are officially off-duty from their government position.

Government Departments are responsible for establishing the criteria for determining the levels of honoraria entitlements for their individual appointments within the limit prescribed in Directive 4.4. Remuneration of appointees must be commensurate with the nature of the service, the complexity of the tasks to be performed and the amount of time spent on official business.

An element of public service is implied in any individual appointment. Therefore, any remuneration paid is not necessarily expected to fully compensate appointees for lost income from other endeavors.

The honorarium entitlement for individual appointments is:

1. Up to $250 per day; or,
2. Fifty (50) per cent per half day (3.5 hours) or less worked on official business.

In some cases, individuals appointed or authorized through ministerial, executive or legislative authority may not be entitled an honorarium under the terms and conditions of appointment or may refuse to accept the honorarium.

Payment of honoraria shall only be made for time spent on official business, which is requested by ministerial, executive or legislative authority. Official business includes travel, preparation time, etc., as authorized on a case-by-case basis by a person with appropriate financial signing authority. Official business expenses are to be reimbursed according to Government duty travel allowances and limits.

Payments of honoraria should not be made for the attendance at conferences or conventions unless approved by the Minister or Deputy Minister.