University Secretariat and Legal Counsel

University Secretariat and Legal Counsel

site header

Payments to Research Study Participants

Contact Officer: Controller, Financial Services


Purpose

Queen's University must comply with Canada Revenue Agency and Research Funding Agency guidelines when issuing cash, near-cash, or non-cash items to research study participants. This procedure outlines how to issue payments to research study participants.

Definitions

Direct Payment - payments made directly to research study participants by Accounts Payable (Financial Services);

Cash Advance - payments issued by Financial Services to the Principal Investigator or delegate for future disbursement to research study participants;

Cash - includes currency, cheques and direct deposits;

Near-Cash - includes gift cards, gift certificates, coupons and vouchers;

Non-Cash - tangible items such as mugs, t-shirts, food items, etc. 

Procedure

The Principal Investigator (PI) or delegate* is responsible for the following in regards to payments to study participants:

  1. Ensuring all necessary ethics approvals are in place and that payments are eligible under the applicable funding agency guidelines;
  2. Approving payments (cash, near-cash, or non-cash) to study participants;
  3. Safeguarding cash, near-cash, or non-cash items until distributed to study participants;
  4. Issuing funds, near-cash, or non-cash items to study participants as required;
  5. Reconciling advanced funds and repaying any unused funds by way of cash or cheque to the project from which the advance was issued and promptly returning any unused funds.
  6. Maintaining appropriate supporting documentation of payments to participants in accordance with record retention requirements of CRA and funding agencies.
  7. Notifying Accounts Payable at accounts.payable@queensu.ca. if a PI becomes aware that a participant will accumulate $500 or more in study payments or other non-employment income.

*Delegation must be made through completion of the Signing Authority & Research Reports Access - Research Funds Form and submitted to Financial Services.

Financial Services is responsible for the following in regards to payments to study participants:

  1. Reviewing requests for payment for completeness, accuracy, and eligibility.
  2. Issuing approved direct payments to study participants;
  3. Issuing approved cash advances to PI or delegate;
  4. Issuing approved reimbursement payments to PI or delegate;
  5. Reviewing and approving reconciliations of spending of advanced funds;
  6. Ensuring any repayments of unused cash advances are deposited to the original project.
  7. Issuing T4As to recipients as required (if income from non-employment exceeds $500 per calendar year).

 

Payments to study participants can be made in one of three ways.

  1. Direct Payment to Study Participants
  2. This option must be used for payments to study participants that are $250 or more per individual. Direct payments will not be issued to study participants for less than $100. Option 2 or 3 must be used.
Responsible Officer/Section Step Process
PI or Delegate

1.1

Submit approved Cheque Requisition Forms to Accounts Payable (Financial Services):

 

1.1.1  For individual payments of $250 or more, the participant's name, home mailing address and Social Insurance Number (SIN) must

 

1.1.2  For individual payments of $100 - $249.99, the study participant's SIN is not required.  

Financial Services

1.2

Review submitted Cheque Requisition Forms for completeness, accuracy, and eligibility

Financial Services

1.3 

Issue payment in accordance with posted service level timelines.

 

 

 

 

 

  1. Issuance of a cash advance to PI or delegate

Responsible Officer/Section Step Process
PI or Delegate

2.1

Submit a Cash Advance Request for approval through the Cash Advances section of the Expense Reimbursement System (ERS):

 

2.1.1  "Subject Payment" and Project number must be indicated in the Cash Advance Comment field. 

One-up Approver

2.2

Approve request for Subject Payment Cash Advance within the ERS. 

Financial Services

2.3 

Review submitted Subject Payment cash advance for completeness, accuracy, and eligibility.

Financial Services

2.4 

Issue cash advance to PI or delegate in accordance with posted service level timelines. 

PI or Delegate

2.5

Issue payments to study participants & complete Record of Issuance of Payments to Research Study Participants [refer to Appendix A (PDF*, 289 KB)]. 

PI or Delegate

2.6 

At the completion of the study, or the depletion of funds, complete an expense claim through the ERS for the amount issued to study participants:

 

2.6.1  Apply the outstanding cash advance to the expense claim;

 

2.6.2  Select "Subject Payment" as the Expense Type of the claim;

 

2.6.3  Scan and attach the completed Record of Issuance of Payments to Research Study Participants [refer to Appendix A (PDF*, 289 KB)];

 

2.6.4 If near-cash or non-cash items were purchased with the advanced funds, the receipt must also be scanned and attached to the expense claim;

One-up Approver

2.7 

Approve expense claim and cash advance return (if applicable) within the ERS.

Financial Services

2.8 

Review submitted Subject Payment expense claim for completeness, accuracy, and eligibility.

PI or Delegate

2.9

Retain the completed Record of Issuance of Payments to Research Study Participants [refer to Appendix A (PDF*, 289 KB)] as per document retention requirements of CRA and the funding agency.

Financial Services

2.10 

Deposit funds to project. 

 

 

 

 

 

  1. Reimbursement for payments using personal funds
  2. The PI or delegate has the option to use personal funds to issue payments to study participants and seek reimbursement.
Responsible Officer/Section Step Process
PI or Delegate 3.1

Submit an expense claim for approval through the ERS.

 

3.1.1  Indicate "Subject Payment" in the description field;

 

3.1.2  Select "Subject Payment" as the Expense Type of the claim;

 

3.1.3  A copy of the completed Record of Issuance of Payments to Research Study Participants [refer to Appendix A (PDF*, 289 KB)] must be scanned and attached to the claim, and if near-cash or non-cash items were purchased, the receipt must also be attached.

One-up Approver 3.2

Approve Subject Payment expense claim within the ERS.

PI or Delegate 3.3 Retain a Record of Issuance of Payments to Research Study Participants [refer to Appendix A (PDF*, 289 KB)] as per document retention requirements of CRA and the funding agency.
Financial Services 3.4 Review submitted Subject Payment expense claim for completeness, accuracy, and eligibility.
Financial Services 3.5 Issue payment in accordance with posted service levels.

*PDF files can be viewed using Adobe Reader  


Date Approved: January 12, 2015

Approval Authority: Vice-Principals' Operations Committee

Date of Commencement:

Amendment Dates:

Date for Next Review:

Related Policies, Procedures and Guidelines:Expense Reimbursement System Procedures (in development)