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 Independent Contractors. 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?
- How-to Video: 08b. Filling Out eShop Forms: Cheque Requisitions for Payment to an Independent Contractor
- At Carleton, we capture this assessment in the Independent Contractor Questionnaire (found within eShop). This form must be completed prior to any payment made to an individual not already an employee of Carleton University.
- Contact Accounts Payable should you require assistance in completing this form.