Can you give me some details? How much money are we talking about?
Are you certain that you are a volunteer and not an employee?
I see, you're the source of the honorarium.
Canada Revenue Agency considers an honorarium to be taxable work related remuneration. You can still pay it above reimbursement for the mediators' expenses. Depending on the size of the honorarium, you may not need to deduct income tax as a source deduction. Your payroll or accountant should know about that.
An honorarium is considered to be in the same category as a commission, tip, or bonus. It's monies going to the person relating to their fulfilling of duties.
I hope this helps. Good luck.
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That may be true, but they are still receiving remuneration for work done for your organization.
Subcontractors and those who work solely on commission are not regular employees either, but monies that flow to them are still taxable in their hands as income.
You could follow up with your accountant, but I've looked at several sources. Here's the CRA guide to filling out the tax documents, go to Schedule 3: http://www.cra-arc.gc.ca/E/pub/tg/t4033b/t4033b-09e.pdf
In some provinces, I understand that it's not taxable, but in Alberta is it.