Independent Contractors

If you have been hired by UNB as an independent contractor, please read the following important information.

Payment

Vendors, including independent contractors, are paid through Accounts Payable pursuant to the submission of invoices or payment requests.

Independent contractors who are individuals will receive T4A slips to account for the monies they receive from the University of New Brunswick. 

Taxes

If you have earned more than $30,000 in revenue on worldwide taxable income over the past four consecutive calendar quarters (not associated with a calendar year or any company's fiscal year), then you are no longer considered to be a small supplier and are required to become an HST registrant as per Canada Revenue Agency policy. You must provide your HST registrant number on any invoice you submit to Accounts Payable so that HST can be applied.

For more information about GST and HST, please consult the Canada Revenue Agency website.

Liability Insurance

Because UNB's liability policies do not cover independent contractors, both the university and the contractor are exposed to potential claims from students, faculty/staff, customers or clients related to the work and activities of the independent contractor. Because of this, independent contractors are required to maintain an appropriate level of liability insurance. UNB assesses the level of risk involved on a case-by-case basis, taking into account the nature and the dollar value of the services being provided and/or the extent to which the contractor's activities include direct involvement with vulnerable people.

If you have any questions regarding this policy, please contact Risk Management or the Comptroller.