Words and Phrases - "payer"

a
82
b
44
c
75
d
50
e
37
f
31
g
17
h
13
i
71
j
2
k
2
l
30
m
51
n
25
o
38
p
79
q
2
r
74
s
85
t
44
u
14
v
8
w
20
y
2
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1

15 March 2019 External T.I. 2018-0766021E5 - Obligation to prepare T4A slips

Summary Under
Tax Topics - General Concepts - Payment & Receipt
the payer is the person who has discretion and control over the funds

A Canadian university agreed with a (perhaps, foreign) Ministry to apply funding received by it to pay the tuition of and a monthly stipend to trainees who were accepted into a University program. CRA stated:

The obligation to prepare and file T4A slips and T4A summaries rests with the payer of the amount. The payer is the person who has discretion and control over the funds, and would not include a person who merely disburses the funds on behalf of the payer without having any discretion or control. Therefore, if the University is not the payer of the amount, it is not obligated to prepare and file T4A slips and T4A summaries.

Words and Phrases
payer
Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 200 - Subsection 200(2) where X makes a payment at the direction of Y, X need not issue a T4A to the payment recipient 151