Pursuant to an agreement entered into between a (perhaps, foreign) Ministry and a Canadian university, funding was paid to the University for trainees accepted into a University program to cover academic fees and an annual stipend, which was distributed by the University to the trainee on a monthly basis. Was the University required to issue T4A slips for the annual stipend? CRA responded:
The obligation to prepare and file T4A slips and T4A summaries rests with the payer of the amount. The payer is the person who has discretion and control over the funds, and would not include a person who merely disburses the funds on behalf of the payer without having any discretion or control. Therefore, if the University is not the payer of the amount, it is not obligated to prepare and file T4A slips and T4A summaries.