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Travel and Other Reimbursable Expenses – Policies and Guidelines

…anticipate having to make payments to individuals outside Canada, please contact the Manager, Payroll Services at 416-978-2814 prior to proceeding with any payment. For more information on payments to individuals,…

Employee versus Independent Contractor and Taxation of Payments (HRIS vs FIS)

…treatment, under the Income Tax Act, to payments made to persons providing services to the University. All payments must be processed through HRIS, except for specific exceptions listed below in…

Trust Funds

…the delegated responsibilities are being effectively discharged. Transfer of Funds, Internal Revenues and Expense Recoveries Transfer of funds is the movement of funds from one account to another. Internal revenues…

Accounts Receivable, Collection Responsibilities and Uncollected Amounts

…for external customers. Refer to the section Internal Revenues and Internal Expense Recoveries for processing charges to internal customers. If you are uncertain as to whether a customer is external…

Petty Cash

…deductions in respect to the payment, e.g. tax, Canada Pension Plan (CPP) payments, Employment Insurance (EI) payments remitting the University cost of CPP and EI. Where the University fails to…

FIS Accounts – Establishing Changing and Deactivating

Internal orders New internal orders could be required to track revenues and expenditures for an activity with a limited timeframe. To discuss the need for an internal order, contact your…

Internal Long-Term Financing Program

…necessary. Such financing is obtained from a mix of internal and external funds, the origin of which will be transparent to the internal borrower. This section provides guidelines under which…

Purchase Order Invoices

…Bank Account for purchases up to $500 Note: Any internal University of Toronto-related purchases will be processed via the internal revenue and expense recovery transaction in FIS by the buying…

Updates and Changes to the Guide to Financial Management

…and Payments to Vendors The Purchasing and Payments to Vendors section and other applicable pages in the GTFM have been updated as a result of the new University of Toronto…

Payroll and the HST

…on the HST and Contact Information   Payments Not Subject to HST employment income salaries wages overtime payments stipends bonuses scholarships, fellowships and bursaries   Payments Subject to HST Individuals…