Precedent IV.5
INFORMATION REGARDING PROSPECTIVE VISITORS
Definition: Visiting academics and visiting lecturers (visitors) are persons who are appointed for a term or terms not to exceed two academic years, to lecture, teach or engage in research at the University of Manitoba. Visitors must hold a permanent appointment at another Canadian or an institution abroad to which they will return at the end of their term.
University Benefit Plan: Visitors are not eligible for coverage under the University’s benefit plans.
Federal, Provincial and Private Regulations and Deductions
Canada Revenue Agency Deductions: All visitors are treated by Canada Revenue Agency as residents of Canada for purposes of The Income Tax Act, Canada Pension Plan and The Employment Insurance Act. Accordingly statutory deductions will be made at source by the University Payroll Department. All payments to visitors are considered employment income regardless of how the payment may be described (i.e. living allowance).
In exceptional circumstances Canada Revenue Agency may grant foreign visitors a waiver of statutory deductions upon application by the hiring department directly to the Canada Revenue Agency by completing the Regulation 105 Waiver Application (see IV.8). Canada Revenue Agency will reply directly to the University Payroll Department who will in turn notify the applicant’s department the results by copy of the Canada Revenue Agency’s response. Regardless of the response, prior to leaving Canada, foreign visitors should contact Canada Revenue Agency – International Taxation office to settle any tax obligations to Canada. The address and telephone numbers are:
International Tax Services Office
2204 Walkley Road
Ottawa, Ontario
K1A 1A8
Calls from areas in Canada and U.S.: 1-800-267-5177
Calls from outside Canada (collect calls accepted) 1-613-952-3741
Social Insurance Numbers: As soon as possible after arrival to Winnipeg, visitors must apply for a Social Insurance Number (SIN) in order for payment of any sort to be administered by the University of Manitoba. To do so, the visitor must apply in person to the nearest Human Resource Centre of Human Resources and Social Development Canada (HRSDC), and produce their original passport and work permit.
For details, please visit the following web site:
http://www.servicecanada.gc.ca/eng/sc/sin/index.shtml
Visitors should be advised to request a “rush” at the time of application. Within 48 to 72 hours they will have received confirmation of their SIN number. Once received, the SIN is valid for the period of the work permit. Please note that should a work permit be extended, visitors must notify HRSDC to activate an extension of their SIN.
When visitors receive their SIN they must ensure that this number is recorded with the Payroll Department.
Manitoba Health Coverage: If the visitor’s work permit is valid for at least 12 months in Manitoba, the visitor and their family members listed on the work permit, are eligible for Manitoba Health coverage as of the work permit start date. If their work permit is less than 12 months, visitors will not be eligible unless they receive receive an extension allowing their stay in Manitoba for at least 12 months.
To register, visitors must provide evidence of their SIN, work permit and passport to:
Manitoba Health
100-300 Carlton Street
Winnipeg, Manitoba
Private Health Coverage: Visitors who do not qualify for Manitoba Health coverage must show evidence of other private health coverage. They should apply within 2 weeks of arrival to the University of Manitoba for coverage equal to that of Medicare and Pharmacare under a plan administered by Great West Life.
Citizenship and Immigration Canada:
1. Visitors are job validation exempt and, therefore, a search for Canadians or permanent residents is not required.
2. All visitors require letters of offer (see IV.4, IV.6 IV.7).
3. Whether paid or unpaid, all visitors require work permits issued through a Canadian Embassy, Consulate or High Commission located outside Canada. Citizens of the United States may be issued a work permit at the port of entry into Canada. There is an application processing fee ($150 CDN) to be paid by the individual.
4. Work permits are issued for a maximum period of 12 months. An extension of a further 12 months may be granted by applying for an extension while in Canada following the same procedures used on the initial appointment:
a. letter of offer extending the original offer;
b. application by mail to Citizenship and Immigration Canada (CIC), Vegreville, Alberta;
c. the application processing fee;
d. reappointment on a “Reappointment, Change in Appointment Form” with work permit or *verification of work permit application, and letter of offer.
*verification of work permit application will allow the continued payment to visitors if the following criteria are met:
- evidence that the visitor applied for a work permit extension prior to the end date of their active work permit. Evidence includes a copy of their work permit extension application and proof of delivery.
- if the above conditions are met CIC applies the “implied status”.
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September 12, 2006