What is it?

Consultant is defined as a person or entity that, under an agreement, provides expert or strategic advice and related services. The following licensed professionals do not constitute consulting services: medical doctors, veterinarians, engineers, architects, accountants, lawyers and notaries.

Why is this important?

It is important for the University to properly classify consultants or . Unlike employees, independent contractors do not have employment taxes withheld and are not eligible for University benefits.  If an individual is mis-classified as an independent contractor and should have been hired as an employee, the University/department could be assessed fines by the Canada Revenue Agency and/or be required to pay damages to individuals.  It is critical that prior to engaging an individual to provide goods and/or services for the University, a determination be first made by Accounts Payable whether that individual will be paid as an employee or as an independent contractor.

Where do I find more information?