The purpose of this policy is to provide guidance for gifts or honorariums offered to faculty, staff and non-UBC employees.
Gifts for faculty and staff
Under special circumstances, such as weddings, baby showers, and the death of immediate family members, the Faculty may contribute funds or gifts to an individual or event, at the discretion of the Dean. The preferred method is tangible goods (i.e. flowers, chocolates etc.) which should be no more than $75 tax and delivery charge included.
Gifts of near cash equivalents (i.e. gift cards and gift certificates) are only to be given to employees in cases where pre-approval has been given by the Unit/Program Head. In these cases, information regarding the gift date, amount, and purpose must be submitted to UBC Payroll, as they are considered a taxable benefit regardless of the cost as per CRA policy.
Gifts for non-UBC individual
Tangible goods are preferred as gifts and the value should be under $100 tax-inclusive. Cash or cash equivalent (gift cards) are usually paid as token of appreciation. A token of appreciation is a nominal and infrequent (one-time) gift made to non-UBC individual in recognition of the services rendered on a voluntary basis and is not expecting payment. (Example: guest speaker)
According to UBC Expenditure Guideline, gifts as tokens of appreciation generally should not exceed $100.
Gifts of alcohol will not, however, be reimbursed by University funds.
Service recognition for faculty and staff
An honorarium can be issued to a faculty/staff member for one-time service rendered or for work that is above and beyond what is typically covered by their regular salary. All honorarium must be processed through payroll system:
Staff Honorarium: http://www.hr.ubc.ca/compensation/salary-administration/honoraria/
Faculty Honorarium: http://www.hr.ubc.ca/faculty-relations/compensation/honoraria/
Service recognition for non-UBC individual
HR Fast Track Assessment should be done in order to determine whether a worker is an independent contractor or employee.
Payment for independent contractor will be made through Requisition of Payment (Q-req), and T4A will be issued when the total amount is over $500 per calendar year.
Quick reference of account codes
|Account Code:||Process through:|
|Gifts for faculty and staff||656210||OPT|
|Gifts for non-UBC individual||656210 (tangible goods)/
656220 (tokens of appreciation)
|Service recognition for faculty and staff||522000||HR/Payroll|
|Service recognition for non-UBC individual||
713001 (Canadian Residents)
713000 (Non Canadian Residents)
|Requisition of Payment (Q-req)|