Terms used:
Act
The Canada Not-for-Profit Corporations Act S.C. 2009, c.23 including the regulations made pursuant to the Act, and any statute or regulations that may be substituted, as amended from time to time.
Section
An organization incorporated or organized in a particular province or territory (and in some cases, a combination thereof) strategically aligned with Skate Canada, that may receive funds from provincial or territorial Governmental Authorities and be subject to applicable sport recognition programs and transfer payment arrangements. Each Section is held to the governance and operating requirements of their respective province and / or territory(ies) and is responsible for skating in their respective jurisdictions.
Purpose
The purpose of this guideline is to provide a recommendation for the honorarium paid to learning facilitators for the delivery of officials training delivered in person or virtually at the Section level. This is a guideline, and Sections have the discretion to adjust as they see fit.
Guidelines
An Honoria is an ex gratia payment made to a person for their services in a volunteer capacity, or for services for which fees are not traditionally or legally required.
An honorarium is typically a payment made on a special or non-routine basis to an individual who is not an employee of Skate Canada or the Section, to recognize or acknowledge the contribution of gratuitous services to Skate Canada or the Section.
Canada Revenue Agency (CRA) regulations state that all honoraria payments are considered taxable income under the Income Tax Act of Canada and are to be reported as “Employment income not reported on slips”.
Honoria amounts include preparation time and delivery of the session.
| Training Type | Honoraria Amount |
| Section Clinics and Seminars | |
| Half day clinic (up to 4 hours) | $125 / facilitator |
| Full day clinic | $250 / facilitator |
| Two full days clinic | $500 / facilitator |
| More than 2 full days | $500 plus the applicable amount as per above |
