Updates to guidelines on reimbursements to individuals for university business (AP-01)

Effective Jan. 27, 2025 the Guidelines for Reimbursements to Individuals for University Business (AP-01) have been revised. These guidelines are reviewed annually.

Updates effective January 27, 2025 include:

Updated mileage rates

Updated per diem rates for meals

Updated guidelines on payments to research study participants (please see further information below)

New appendix to the guidelines regarding limits and use of cash and gift cards for research participant payments

The full policy and guidelines are available on the Secretariat website.

Updated Guidelines on Processing Research Participant Payments

Financial Affairs, with the input of stakeholders, is updating how research study participants are paid at McMaster. The revised interim guidelines come into effect on Jan. 27, 2025.

The revised guidelines respect the needs of researchers, research participants and the Tri-Council Policy Statement: Ethical Conduct for Research Involving Humans – TCPS 2 and will allow for better management of financial risk to the University by better meeting the requirements of the Canada Revenue Agency.

What’s New?

A new form “Notice of Collection and Disclosure of Personal Information for Research Participant Payment Purposes” will ensure participants are aware that incentive payments are potentially taxable. The new form will include instructions for researchers.

For new studies:
- There are limits for gift cards and cash payments
- Cash payments must be pre-approved by the Office of the Vice-President, Research, before participants are advised that cash payments will be made.

Click here for the AP-01 Guidelines for Reimbursement.

A Research Participant Payment Website has been developed to house all relevant details, documents, and training to support you during this interim period. Please visit the website to learn more.

Training videos will be available on the Mosaic Finance Training Hub, and members of the finance team will be available at regular drop-in sessions for additional support.

For additional questions please contact: aphelp@mcmaster.ca.

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Effective Jan. 27, 2025 the <a href="https://secretariat.mcmaster.ca/app/uploads/AP-01-GUIDELINES-Policy-Companion.pdf" target="_blank" rel="noopener">Guidelines for Reimbursements to Individuals for University Business (AP-01)</a> have been revised. These guidelines are reviewed annually.

Updates effective January 27, 2025 include:
<ul>
 	<li data-leveltext="" data-font="Symbol" data-listid="2" data-list-defn-props="{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}" data-aria-posinset="1" data-aria-level="1">Updated mileage rates</li>
</ul>
<ul>
 	<li data-leveltext="" data-font="Symbol" data-listid="2" data-list-defn-props="{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}" data-aria-posinset="2" data-aria-level="1">Updated per diem rates for meals</li>
</ul>
<ul>
 	<li data-leveltext="" data-font="Symbol" data-listid="2" data-list-defn-props="{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}" data-aria-posinset="3" data-aria-level="1">Updated guidelines on payments to research study participants (please see further information below)</li>
</ul>
<ul>
 	<li data-leveltext="" data-font="Symbol" data-listid="2" data-list-defn-props="{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}" data-aria-posinset="4" data-aria-level="1">New appendix to the guidelines regarding limits and use of cash and gift cards for research participant payments</li>
</ul>
<a href="https://secretariat.mcmaster.ca/university-policies-procedures-guidelines/" target="_blank" rel="noopener"><strong>The full policy and guidelines are available on the Secretariat website.</strong></a><strong> </strong>

<hr />

<strong>Updated Guidelines on Processing Research Participant Payments </strong>

Financial Affairs, with the input of stakeholders, is updating how research study participants are paid at McMaster. The <strong>revised interim guidelines</strong> come into effect on Jan. 27, 2025.

The revised guidelines respect the needs of researchers, research participants and the Tri-Council Policy Statement: Ethical Conduct for Research Involving Humans – TCPS 2 and  will allow for better management of financial risk to the University by better meeting the requirements of the Canada Revenue Agency.

<strong>What’s New? </strong>
<ul>
 	<li data-leveltext="" data-font="Symbol" data-listid="3" data-list-defn-props="{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}" data-aria-posinset="1" data-aria-level="1">A new form "Notice of Collection and Disclosure of Personal Information for Research Participant Payment Purposes" will ensure participants are aware that incentive payments are potentially taxable. The new form will include instructions for researchers.</li>
</ul>
<ul>
 	<li data-leveltext="" data-font="Symbol" data-listid="3" data-list-defn-props="{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}" data-aria-posinset="2" data-aria-level="1">For new studies:
<ul>
 	<li data-leveltext="" data-font="Symbol" data-listid="3" data-list-defn-props="{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}" data-aria-posinset="2" data-aria-level="1">There are limits for gift cards and cash payments</li>
 	<li data-leveltext="" data-font="Symbol" data-listid="3" data-list-defn-props="{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}" data-aria-posinset="2" data-aria-level="1">Cash payments must be pre-approved by the Office of the Vice-President, Research, before participants are advised that cash payments will be made.</li>
</ul>
</li>
</ul>
<strong><a href="https://secretariat.mcmaster.ca/app/uploads/AP-01-GUIDELINES-Policy-Companion.pdf" target="_blank" rel="noopener">Click here for the AP-01 Guidelines for Reimbursement.</a> </strong>

<strong>A Research Participant Payment Website has been developed to house all relevant details, documents, and training to support you during this interim period. Please <a href="https://financial-affairs.mcmaster.ca/research-participant-payments/" target="_blank" rel="noopener">visit the website</a> to learn more. </strong>

Training videos will be available on the <a href="https://mcmasteru365.sharepoint.com/sites/financetraining/SitePages/ResearchParticipantPayment.aspx" target="_blank" rel="noopener">Mosaic Finance Training Hub</a>, and members of the finance team will be available at <a href="https://mcmasteru365.sharepoint.com/sites/financetraining/_layouts/15/Events.aspx?ListGuid=148a2793-ae95-4ae6-a921-5db34808105c&amp;AudienceTarget=false" target="_blank" rel="noopener">regular drop-in sessions</a> for additional support.

For additional questions please contact: <a href="mailto:aphelp@mcmaster.ca" target="_blank" rel="noopener">aphelp@mcmaster.ca.</a>

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