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Procedure for Reimbursing Visitor Expenses

Approval Date: 2014-07-25

Effective Date: 2014-07-25

Responsible Unit: Department of Financial and Administrative Services


It is the responsibility of the Dean or Director or equivalent to ensure that these procedures are observed and that strict economy is exercised. This responsibility may be delegated to the Department Head.

There are two options available whereby a visitor can be compensated for his or her travel costs in addition to acknowledging their assistance to the University via a stipend:

Option 1: Non-Accountable Expenses

In cases where the visitor is not required to account to the University for his or her expenses, completion of sections A and B of the Visitor Approval Form is sufficient to generate payment to the visitor. All visitors should be made aware of the fact that a T4A will be issued for the total payment.

Option 2: Accountable Expenses

a. If the visitor is required to account for his/her expenditures to the University, the Visitor Approval Form (Section B) will only be used to generate payment for any stipends owed to the visitor by the University.

b. In addition, the visitor must supply the Department of Financial and Administrative Services with the appropriate original vouchers on a properly completed Travel Claim form in order to be reimbursed.

c. It is the responsibility of the host faculty to ensure the visitor is made fully aware of the allowable expenses and necessary procedures for completion of the travel claim.

d. Section C of the Visitor Approval Form is provided for information purposes only concerning other costs associated with the visit. In addition, it will inform the Department of Financial and Administrative Services of other costs to be reimbursed to individuals other than the visitor. Reimbursement of such costs should be made on the standard cheque requisition or Travel Claim forms with a reference only to the Visitor Approval Form.

Social Insurance Number 
Canada Revenue Agency requires that the University issue a T4 or T4A or a T4A-NR for payments made to visitors. T4As will be issued only when the sum of all taxable benefits exceed $250 in one given tax year. Therefore, the individual's social insurance number must be given. Non-Canadian residents who do not have a Social Insurance Number must submit the employment number that they use in their own country. It is important that their foreign address be accurate for the required T4A-NR.

When travel expenses only are paid to visitors and they submit a travel claim as per the Procedure for Filing a Travel Claim, a T4A will not be issued. However, Canada Revenue Agency requires that the proper receipts be provided (e.g., the back copy of the airline ticket and the copy of the hotel bill issued to the individual when they pay their hotel bill). Meals charged on the hotel bill will be deducted from the meal per diem on the travel claim. Also, the meal per diem should be adjusted to reflect any meal hosted by a Memorial University employee.


Policies using this procedure:


University Policies

230 Elizabeth Ave, St. John's, NL, CANADA, A1B 3X9

Postal Address: P.O. Box 4200, St. John's, NL, CANADA, A1C 5S7

Tel: (709) 864-8000