Personnel Reimbursement Policy Frequently Asked Questions

Transcription

1 Personnel Reimbursement Policy Frequently Asked Questions In partnership with BUFA, the University developed a new policy for travel, meal, and hospitality to improve the effectiveness and clarity of the reimbursement procedures. The University hopes that the new policy will be more user-friendly, accessible, and engaging for both users and administration. For the purpose of this Policy the phrase practical and economical should be applied in the order of first practical and second economical. Policy exception protocol The University President and Vice-Presidents (following a written recommendation submitted by a Claimant and supported by a SAC Member) may approve a Policy exception, while maintaining compliance with University Policy and the collective agreement without establishing University Practice or extending University Policy in any other situation. No policy exception can be interpreted or applied to any matter. A policy exemption form is available online and must be prepared, signed and submitted by the claimant. Travel, Meal, and Hospitality Meal 1. What is the appropriate payment method for business meal expenses? P-Cardholders are required to use the card issued to them for all University payments when Visa is accepted by the vendor (See Purchasing Card Policy on page 2). If you are not a P-Cardholder you are required to submit an authorized Travel and Expense Report to the Financial and Administrative Services Department. Travel and Expense Report form can be found online at If your job requires periodic travel, please discuss the possibility of obtaining a P-Card with your supervisor. 2. I was away on University business only for the evening; therefore, I was eligible to claim reimbursement for one meal (dinner). I spent $30 for a dinner in Canada, may I claim $30? No. The maximum allowable meal rate for one meal is $17. You will get reimbursed $17. The maximum meal rate is $17 for one meal or $51 per day when you are eligible for three meals during a day. Reimbursement for meal expenses incurred in Canada is subject to the daily maximums as follows (inclusive of taxes and gratuities):

2 Meal Individual allowance Aggregate of all meals The first meal (e.g. breakfast) $17.00 $17.00 The second meal (e.g. lunch) $17.00 $34.00 The third meal (e.g. dinner) $17.00 $ I was away on University business for the entire day; therefore, I was eligible to claim reimbursement for three meals. I spent $30 for a dinner in Canada, may I claim $30? Yes. The maximum allowable meal rate for a day is $51 when away on University business for the entire day. You will get reimbursed $30 and have $21 remaining to cover the costs of your other two eligible meals (breakfast and lunch). 4. I choose to buy groceries instead of eating at a restaurant due to dietary needs. Would my grocery expenses be eligible for reimbursement? Reimbursement for groceries must have prior approval and a written rationale must be submitted with the claim. 5. I travel regularly to Toronto as part of my work and have my lunch in Toronto. May I get reimbursed for meals? The policy does not allow reimbursement for expenses incurred when travel is a regular part of your job. However, the policy allows you to seek prior written approval from your SAC member for these expenses. 6. I am travelling to Quebec on University business. I am approved to spend $102 ($51x2 days) for meals over 2 days. May I choose to spend $70 in day 1 and $32 in day 2 and claim $102? Claiming $102 for 2 days would only be eligible when claiming Per Diem against a PER account. In all other circumstances the daily maximum allowed meal rate is $51, and it cannot be exceeded or carried forward to future travel days. 7. Are meal rates outside of Canada (as set out in the Treasury Board of Canada Travel Directive) cumulative? Yes. For meals outside of Canada you may combine the per individual meal rates for one day. 8. Do meal rates maximums apply for hospitality events? No. Please see section 13 of the Travel, Meal and Hospitality policy for more details. 9. I lost my receipt. Can I claim the expenses? If there is not an itemized receipt, expenses deemed ineligible for reimbursement. However, claimants may seek a policy exception. The University President and/or Vice Presidents may approve a Policy exception. A Missing Receipt form, signed by the claimant and supported by a SAC Member, must be submitted (with the filed reimbursement claim) to explain why the receipt is unavailable and a description, itemizing and confirming the expenses, and acknowledging and accepting any applicable tax treatment against the claimant. In the event that an exception to the purchase receipt policy is granted, a claimant will not receive the HST tax credit.

3 10. I did not have time to eat lunch. Can I claim a higher amount for dinner? Yes. For meals in Canada and outside of Canada you may combine the per individual meal rate. It is permitted to use combined rate for two or three meals. It is permitted to combine two or three meals and only purchase one meal so as long as the daily reimbursement limit is not exceeded. For example: If you are approved for lunch and dinner (no breakfast), your daily reimbursement limit is $34.00 (2x$17). You can choose to have only one meal costing $ If you are approved for breakfast, lunch, and dinner, your daily limit reimbursement limit is $51.00 (3x$17). You can choose to have only one meal costing $ I am attending a conference where meals are included. Can I get reimbursed if I choose to eat somewhere outside of the paid for conference? No. Reimbursement will not be provided for meals included in the cost of transportation, accommodation, seminars, or conferences. 12. I missed the meal included in the cost of the conference in order to meet with colleagues about an important topic. Therefore, I had to buy a meal separately. Can I claim this expense? Claimants are expected to utilize the conference meals since they were paid for and the policy reimburses for one meal only. However, claimants may seek a policy exception from the University President and/or Vice Presidents following a written recommendation submitted by a Claimant and supported by a SAC Member. 13. Can I just send in photocopies of my receipts? In cases where the cost of the travel is partially funded by an outside source which requires original receipts, the original receipts must first be submitted to the Financial and Administrative Services Department with the Travel and Expense Report. Accounts Payable will stamp, date, mark the amount covered by the University, photocopy these receipts and return them to the claimant. Any expenses submitted for reimbursement and paid by the University must not be used to support and obtain reimbursement from another organization. If goods and services are purchased online, a claimant must provide an electronic document that indicates: Date Supplier The nature Cost of the item(s) Applicable taxes HST Registration number, if applicable Method of payment. The boarding pass is not required unless a claimant is expensing to an external research account that requires that documentation (e.g., NSERC). If the method of payment is not noted on the receipt, documentation, that indicates payment, can be provided. For example, if paid by credit card, a copy of your credit card statement, highlighting the specific transaction, can be submitted. You may block out any information on the credit card statement not relevant to the specific transaction.

4 14. Is alcohol a reimbursable expense? Alcohol is a non-reimbursable expense unless for purposes of hospitality. Prior written approval from an Approver, a SAC Member, and a Vice President is required for hospitality events where alcohol will be served. Approval is required to be documented on the appropriate alcohol expense reimbursement approval form. Reimbursement of alcohol expenses will only be allowed when the appropriate approvals are in place. Documentation of the appropriate approvals must be attached to reimbursement submissions. Alcohol should be provided in a responsible manner, e.g., food must always be served when alcohol is available. Preference should be given to wine, beer, and spirits produced in Ontario. 15. Do maximum allowable meal rates include gratuities and taxes? Yes. Meal rates in Canada and outside of Canada (posted on the Treasury Board website Appendix C and Appendix D) include both, taxes and gratuities. Transportation 16. What is the appropriate payment method for business travel expenses? P-Cardholders are required to use the card issued to them for all University payments when Visa is accepted by the vendor (See Purchasing Card Policy on page 2). If you are not a P-Cardholder you are required to submit an authorized Travel and Expense Report to the Financial and Administrative Services Department. Travel and Expense Report form can be found online at If your job requires periodic travel, please discuss the possibility of obtaining a P-Card with your supervisor. 17. I used my personal car to travel to Ottawa for University Business. What are the methods for calculating kilometers driven when submitting a reimbursement form? Standard Kilometers List for the use of personal vehicles is provided on the Financial Services website. This list is to be used to calculate travel costs for University business purposes. In cases where the city travelled to is not on the Standard Kilometers List you must submit documentation confirming kilometers driven (i.e. google maps). 18. I rented a full-size vehicle as I am 7 feet tall, and an economy/compact car does not accommodate my height. May I claim the full rental cost of a full-size car? For the purpose of the Travel, Meal and Hospitality policy the phrase practical and economical should be applied in the order of first practical and second economical. In this situation, a fullsize car is more practical than a compact model. Therefore, the full rental cost is reimbursable. Please note that rental of any car other than a compact model must be documented and approved by your Approver prior to the rental. 19. I m using my own vehicle to travel between cities. Can I claim the kilometers, gas, insurance, and wear and tear on my car? If you are using your own vehicle the University will only pay the kilometer reimbursement rate. See Standard Kilometres List for Travel Reimbursement at

5 The kilometer reimbursement rate is applied as the lesser of: 1. The actual distance traveled from the claimants home and the travel destination; and 2. The distance from the claimant s home campus and the travel destination. Please see the illustrations below on how to calculate distance driven for university business purposes. Legend Represents the actual distance travelled, ROUND-TRIP Represents the actual distance travelled, ONE WAY Represents a route that was not travelled, ROUND-TRIP Illustration 1 Destination Travel commenced at BrockU Travel ended at BrockU Total actual distance traveled is 10 km To be claimed: 10 km BrockU Home Destination Travel commenced at BrockU Travel ended at BrockU Total actual distance traveled is 25 km To be claimed: 25 km BrockU Home

6 Illustration 2 This rule was included in the policy because there were individuals living in Toronto and Hamilton whose home campus was St. Catharines. When they attended an event in Toronto and Hamilton they were claiming kilometers driven from Brock to the event. The University looks to reimburse kilometers from the University; however, if the kilometers were not actually driven then kilometers will not be reimbursed. In this case these individuals never actually travelled that distance. Destination Travel commenced at Home Travel ended at Home Total actual distance traveled is 20 km To be claimed: 10 km BrockU Home Destination Travel commenced at Home Travel ended at Home Total actual distance traveled is 20 km To be claimed: 20 km BrockU Home Illustration 3 Travel does not refer to a person s regular commute to work expenses related to a person s regular commute are not reimbursable. In the event that a destination is on the way to BrockU/Home from Home/BrockU, a travel is considered to be a person s regular commute to work/home. BrockU 6 km Destination 10 km Home Travel commenced at BrockU Travel ended at Home Total actual distance traveled is 6km+10km=16km To be claimed: 0 km

7 Illustration 4 The illustration below is an example of a travel that is NOT considered to be a person s regular commute to work/home. Destination Travel commenced at BrockU Travel ended at Home Total actual distance traveled is 6km+10km=16 km To be claimed: 6x2=12 km BrockU Home 20. I had to use my own vehicle to travel to another city for university business purposes, and I incurred parking/toll fees. Can I claim these expenses? Yes. Reimbursement is provided for necessary and reasonable expenditures on parking, as well as tolls for bridges, ferries and highways, when using your own or rented vehicle for University purposes. Parking costs incurred at campuses as part of a regular commute to work will not be reimbursed. There is no reimbursement for traffic or parking violations. 21. I used my own vehicle to travel for university business purposes, and I drove 550 kilometers (round trip). How many kilometers will I be reimbursed for? The University can reimburse up to 500 kilometers (round trip) per trip. If you will be driving more than 500 kilometers round trip, you should consider using a rental vehicle. If you are going to drive your personal vehicle for more than five days within a single calendar month even if you are not exceeding 500 kilometers over the five days, you should consider lower cost options, such as vehicle rental or audio or video conferencing. 22. I drove to campus from home during the weekend for University business. May I get reimbursed for kilometers driven? If you travel to campus from home during the weekend as a regular part of your University position, expenses related to your regular commute are not reimbursable. In this case you would be expected to have your own arrangements in place at your own cost, and kilometers driven cannot be claimed. However, if you travel to campus from home during the weekend occasionally, and a travel is not a regular part of your University position, expenses related to this commute could then be considered for reimbursement. Travel must be for a University business purpose. The Approver must take into account what constitutes a reasonable situation and expense. 23. I often use Niagara Air Bus services to travel from Toronto to St. Catharines. It is common to tip the bus driver. What is the maximum allowable tip amount? The Travel, Meal and Hospitality policy states the tip amount for taxi as 10%, which can be used for Niagara Air Bus services as well. However, many airport shuttle service companies include gratuities on the invoices which you are required to pay. The 10% allowance for gratuities includes the amount already charged on the invoice; so please review your invoice prior to issuing a gratuity.

8 24. I need to upgrade my rental car from a compact model to a full-size model. Travel, Meal and Hospitality policy requires a written approval from my Approver and a SAC member. If my Approver is a SAC member as well, would one signature be sufficient? Yes. 25. I used my personal vehicle for University business and incurred parking expenses. May I claim these expenses in addition to the kilometer reimbursement? Yes. Reimbursement is provided for necessary and reasonable expenditures on parking, as well as tolls for bridges, ferries, and highways, when driving for University purposes. Parking costs incurred at campuses as part of a regular commute to work will not be reimbursed. There is no reimbursement for traffic or parking violations. 26. Am I required to use the list of rental companies provided by the purchasing department when renting a vehicle? The University list of rental companies include preferred rental agencies as they provide competitive rental rates. Employees are encouraged to use this list. 27. I need to take a taxi to go to a rental agency to rent a car. Would taxi expenses be reimbursed? Car rental agencies offer pick-up services to those in need of local transportation to/from rental car facilities. Please use the agencies shuttle services when possible. If the rental agency does not provide shuttle services, choose the most practical and economical form of transportation to/from rental car facilities. 28. I had to use my own vehicle to travel within St. Catharines for university business purposes. Can I claim the kilometers driven? The University will pay the kilometer reimbursement rate only for travels between cities. However, you may seek a policy exception by filling out the Policy Exemption Form found on the Financial Services web page. A Policy Exemption Request Form, signed by you and supported by a SAC Member then signed by the University President and/or Vice Presidents must be submitted (with the filed reimbursement claim). Please see examples where an exemption to the policy may be requested. Example 1) An employee who from time to time needs to purchase supplies for a teaching studio, such as paints and lumber from Home Depot, and travelling to purchase those supplies using one s personal vehicle is more practical than going through the University s purchasing department, perhaps due to the fact that the supplies are needed immediately and timing would not allow going through purchasing, the employee may fill out a policy exemption form requesting an exemption to claim mileage within St. Catharines for this purpose. 2) An employee who travels to high schools within St. Catharines for recruitment purposes may fill out a policy exemption form requesting an exemption to claim mileage within St. Catharines for this purpose.

9 Accommodation 29. What is the appropriate payment method for accommodation expenses? P-Cardholders are required to use the card issued to them for all University payments when Visa is accepted by the vendor (See Purchasing Card Policy on page 2). If you are not a P-Cardholder you are required to submit an authorized Travel and Expense Report to the Financial and Administrative Services Department. Travel and Expense Report form can be found online at If your job requires periodic travel, please discuss the possibility of obtaining a P-Card with your supervisor. 30. I reside in St. Catharines. I attended a conference, held in St. Catharines, with my colleagues who travelled from other cities. I stayed at a hotel with my colleagues in order to discuss an important topic. Therefore, I incurred accommodation expenses. Can I claim these expenses? No. Reimbursement for overnight accommodation in the area of your Home Campus will not be authorized or approved. However, in emergency or highly unusual situations exceptions will be considered. For example: You are required to remain close to your office for long periods in excess of (your) standard working hours. Your services are deemed necessary (and approved accordingly) for the purposes of emergency or crisis management. 31. May I give a bottle of wine as a gift to my friend for allowing me to stay at his house while I was traveling on University business (private stay)? Yes. Private stays with friends or family are acceptable, and a cash payment or gift (including wine) may be provided to the friends or family to a maximum of $30. The $30 value may be given in the form of a small gift (which must be accompanied by a receipt) or by cash or cheque. 32. I was travelling on University business with my family member and shared a deluxe hotel room for which I paid $150. Traditional/standard room was $90. How much May I claim? Reimbursement will be made for single accommodation in a standard room. In this case, the University will reimburse $ Are reimbursements for accommodation expenses subject to a daily maximum? Hotel There is no a daily maximum for hotels; however, reimbursement will be made for single accommodation in a standard room. There will be no reimbursement for hotel suites, executive floors or concierge levels when traveling. Private Stays Private stays with friends or family are acceptable, and a cash payment or gift may be provided to the friends or family. A maximum of $30 per night is allowed for private stays including any meals with friends or family, in lieu of commercial accommodation. The $30 value may be given in the form of a small gift (which must be accompanied by a receipt) or by cash or cheque.

10 Other 34. What is considered an Original Itemized Receipt? Original Itemized Receipt includes but is not limited to detailed statements for accommodations, details of all meals (including those appearing on hotel statements), bus/train/plane/ferry tickets, and print screens or printable confirmations of on-line expenditures. Credit card slips and credit card statements alone are not acceptable. 35. I have receipts from travel two years ago. Can I be reimbursed for them? Expense reimbursements must be submitted within 9 months of the expense being incurred. In the event that an expense reimbursement is submitted after 9 months, approval for the expense reimbursement must be obtained from a President or Vice-Presidents before submitting to Financial Services in order for the reimbursement to be authorized. An Expired Receipt form, signed by the claimant and supported by a SAC Member, must be submitted acknowledging and accepting any applicable tax treatment against the claimant. 36. It is difficult or impossible to obtain receipts in a number of countries (e.g. Thailand, China). How can these expenses be claimed? There are some exceptional cases where receipts are not easily obtained or normally issued and for which expenses may be claimed without a receipt. A Missing Receipt form, signed by the claimant and supported by a SAC Member, must be submitted (with the filed reimbursement claim) to explain why the receipt is unavailable and a description, itemizing and confirming the expenses, and acknowledging and accepting any applicable tax treatment against the claimant. In the event that an exception to the purchase receipt policy is granted, a claimant will not receive the HST tax credit 37. Are passports an eligible expense? No. Passports are a personal document and in most cases are used by individuals for personal travel. 38. Is $100 excess baggage fee per flight? Yes. Every effort should be made to minimize these costs. 39. If I get into a car accident, may I claim deductible amount? Personal Vehicle If you use your personal vehicle while on University business, the University is not responsible for reimbursing deductible amounts related to insurance coverage. Rental Vehicle To ensure that the University as employer provides liability coverage when you are renting a vehicle in the province of Ontario for University purposes, you must: Name the renter as Brock University, Add the name of your unit, and List yourself and any other drivers on the rental contract. 40. Students who are not employees of the University have expenses that are related to University business? Can students get reimbursed by the University? Yes. Expenses incurred by students must be approved by the respective department s Approver prior to the expenditure being incurred.

11 41. A faculty member is scheduled to teach a course, for which he/she applied for, in Ottawa once a month on weekends on a regular basis. Can a faculty member claim flight, hotel, kilometer, and meal expenses? Yes. Prior written approval from a SAC member must be obtained before the expenses are incurred. 42. I am going away for a conference. I have a dog that needs to be looked after while I am away. May I get reimbursed for pet care expenses? No. For the purposes of the Travel, Meal and Hospitality policy, a dependent is a person who resides with the traveler on a full-time basis and relies on the traveler for care (e.g., a child or parent). 43. I incurred expenses in a foreign currency. How do I obtain the correct exchange rate to convert foreign currency to Canadian dollars? The payment must be converted to Canadian dollars under one of the following methods: a. Credit Card Actual foreign exchange may be claimed where the transaction is paid by credit card and the credit card statement indicates the cost in Canadian dollars, the transaction currency and the converted cost or exchange rate. In this case, the Claimant must submit a copy of the credit card statement as proof of the exchange rate claimed. The Claimant should redact any personal information (i.e., credit card number, home address, etc.) on the credit card statement. b. Foreign Exchange service provider Actual foreign exchange may be claimed where the traveler paid for the expense claimed with funds that he/she converted, submits the receipt for the currency conversion showing the date, currency, amount and exchange rate. The date of the currency conversion must be within two months of purchase. c. Oanda websites Calculate the Canadian equivalent of travel expenses denominated in a foreign currency using one of the following Oanda websites: The websites provide for the conversion of most currencies by a specific date or range of dates. The Claimant may select the interbank rate up to 2%. Please see the illustrations below on how to obtain the correct exchange rate using Oanda websites. Example: Exchange unit to convert from Euro Exchange unit to convert to Canadian Dollar Total expense 500 Euro Date expense incurred June 5, 2015

12 Illustration 1 a) In the left scrolling list, choose the exchange unit you want to convert from. Drag the scrolling arrows to scroll through all selections. b) In the right scrolling list, choose the exchange unit you want to convert to. Drag the scrolling arrows to scroll through all selections. c) To convert a specific amount, click over the text box next to the"convert Amount" text and type the amount. The default is 1 unit. d) To convert using the historic rate for a particular date, click the calendar icon beside the date field (or type in the date using the displayed format). e) In the left scrolling list, choose the Typical credit card rate: +2% f) Click the "Convert Now" button to see the conversion.

13 Result To be claimed Illustration 2 To be claimed

14 44. Can university travel be combined with personal travel? Yes. Travellers may combine University and personal travel subject to the appropriate approval from an approver. In the event the traveller schedules an indirect route (interrupting the business portion of the trip for personal travel or vice versa) reimbursement will be limited to the direct and most cost effective route. In all cases only expenses related to the University business portion of the trip will be reimbursed. 45. What is the appropriate documentation for on-line purchases? The electronic document that indicates: date supplier the nature cost of the item(s) applicable taxes HST Registration number, if applicable method of payment. If the method of payment is not noted on the receipt, documentation, that indicates payment, can be provided. For example, if paid by credit card, a copy of your credit card statement, highlighting the specific transaction, can be submitted. You may obliterate any information on the credit card statement not relevant to the specific transaction. 46. I would like to attend a conference in another city (country). Combined cost of my travel is $5,000. Do I need to obtain approval before I make my travel arrangements? When the combined cost of travel (including transportation, accommodation, and other kinds of expenses, meals, and hospitality) exceed $4,000, written approval is required before any arrangements are made. The written approval must come from the Approver and one of the following individuals depending on the funding source: Funding Source Additional Approver 1 Operating Account, Professional Expense Account, Start-up Account, Reporting SAC Member or President/Vice President Project Account, Capital Account 2 Research Account Associate Vice President, Research 47. I usually don t get receipts for porter and hotel tips. May I still get reimbursed? Yes. You may be reimbursed for reasonable gratuities for porter and hotel room services. Keep a record of gratuities paid. Examples of reasonable amounts for gratuities include: $2-$5 for housekeeping for up to two nights in a hotel, up to $10 for a longer stay $2-$5 per bag for a porter 48. Does the Travel, Meal and Hospitality policy apply to external research funds? Where funding for the expense is provided by a Funding Agency, a more stringent set of approval requirements may be used at the discretion of the responsible Funding Agency. In the event that the Funding Agency approval requirements are more stringent than the University s Travel, Meal and Hospitality Policy, the responsible Funding Agency approval requirements will prevail.

15 49. My cell phone plan, purchased through ITS, includes 400 minutes. I used 300 minutes for University business and 100 minutes for personal purposes. Do I have to reimburse the University for 100 minutes used for personal matters? No. You will be required to reimburse only incremental fees charged on your monthly bill that are for personal usage such as personal picture/video texts. 50. I attended a conference in Greece with my students and took them on a tour of the country s most recognizable locations. Are sightseeing expenses considered eligible for reimbursement? Expenses can be claimed if the tour is related to your research or teaching. The purpose of the tour must be explained and documented with the filed reimbursement claim. 51. I have a University-Owned phone and voice/data plan. Would the University cover international calls if I use the phone when I am away for a conference overseas? Yes. However, you must contact the University ITS services to have International Long Distance services added to your plan before the travel. 52. What constitutes an Approval from a SAC member/approver? An approval from a SAC member can be obtained through either or other form of written documentation (eg. Signed Memo). or written documentation must include an explanation describing the expenditures and business rationale. An response from the SAC member stating his or her approval or the SAC member s signature on the written explanation must be attached to a reimbursement claim form and submitted to Finance. Professional Expense Reimbursement (PER) Account Professional Expense Reimbursement (PER) policy applies to employees of the University represented by BUFA 53. Can I claim tuition ancillary expenses in addition to tuition fees? Yes. If the tuition and other educational costs are in a field related to the staff member s current or future responsibility with the University, ancillary expenses incurred through Brock University and other educational institutions are eligible for reimbursement. These expenses must be charged to a PER account. 54. Can I have magazine and journal subscriptions mailed to my home? Yes. Associated costs of books, journals and written materials (including electronic materials) must be related to professional, teaching, research, or administrative responsibilities.proof of purchase for expenses must be provided with a reimbursement report. The University retains ownership of all physical books, journals, and magazines. 55. I bought an equipment to use for the purpose of my professional teaching and research activity. Can I claim this expense? Yes. To be reimbursed the eligible equipment identified below must have been incurred for the benefit of the University. Expenses that are wholly personal in nature are not reimbursable. All equipment is the property of the University and must be registered through the Information Technology Services (ITS) before the reimbursement form is submitted.

16 Examples of Eligible Expense Computer (e.g. desktop, laptop) Peripheral device (e.g. printer, scanner, keyboard, mouse) Portable storage (e.g. CDs, DVDs, USB drive) Software Mobile devices (e.g. Cell phone, handheld computer) Mobile device voice and data plans Purchase or rental of equipment Examples of Ineligible Expense Items which would normally be provided by the University 56. I purchased an equipment to use at home for the purpose of my professional teaching and research activity. Do I still have to have it tagged by IT? Yes. All eligible equipment, identified above and paid for by the University, remains the property of the University and must be registered through the Information Technology Services (ITS) and have the University asset identification label/tag. 57. I extensively use my home office to conduct University business (research, teaching, and administrative activities). Can I claim home office furnishing and supplies expenses? Office supplies for personal use and any home office furnishings are ineligible expenses and not reimbursable. Supplies related only to University business can be claimed. 58. Is alcohol a reimbursable expense? Alcohol is a non-reimbursable expense unless for purposes of hospitality. Prior written approval from an Approver, a SAC Member, and a Vice President is required for hospitality events where alcohol will be served. Approval is required to be documented on the appropriate alcohol expense reimbursement approval form. Reimbursement of alcohol expenses will only be allowed when the appropriate approvals are in place. Documentation of the appropriate approvals must be attached to reimbursement submissions. Alcohol should be provided in a responsible manner, e.g., food must always be served when alcohol is available. Preference should be given to wine, beer, and spirits produced in Ontario. 59. If a faculty member spends $25 for a dinner in Canada, can a faculty member choose not to use Per Diem and instead submit a receipt and claim $25? If the faculty member chooses not to use per diem, then the maximum meal rate ($17 for a meal or $51 per day) applies to all meal expenses regardless of the account expenses are charged to. The University will reimburse up to the maximum allowable amount per the Travel, Meals and Hospitality Policy. 60. Can Per Diem be charged to a research account? No. Per Diem must be expensed to a Professional Expense Reimbursement (PER) account only. 61. Do Per Diem amounts include gratuities and taxes? Taxes and gratuities are irrelevant when claiming Per Diem as Per Diem rates are flat and you cannot claim more than the Per Diem amount for meals.

17 62. Am I required to check with the University library whether the library has the book I need before purchasing it on my PER account? No. 63. May I claim Per Diem when traveling outside of Canada? Yes. The maximum out of country meal amount becomes the Per Diem if the meal is expensed to a Professional Expense Reimbursement (PER) account. Claimants may use the rates posted on the Treasury Board tables (Appendix C and Appendix D) when travelling outside of Canada. See the illustrations below on how to obtain the correct meal rate using Treasury Board websites. Traveling in the USA Per Diem may be claimed using appendix C of the Treasury Board rates below ($77.75 daily maximum). Please note that the rates are in US funds.

18 Travel outside of Canada and USA Per Diem may be claimed using appendix D of the Treasury Board rates below. Please note that the rates are in foreign currency and must be converted to Canadian dollars under one of the following methods: Credit Card, Foreign Exchange service provider, or Oanda websites. Example 1 Travel destination Number of days travelled Total Per Diem amount to be claimed Athens, Greece 7 days EUR x 7 days = EUR Example 2 Travel destination Athens, Greece Number of days travelled 35 days Total Per Diem amount to be claimed (122.05EURx30days)+(91.54EURx5days) = 4,119.2 EUR a) Click over the text box next to the "Country" or City text and type the country or city name. b) Click the "Get Rates" button to see the rates.

19 64. May I hire a student in a graduate program to assist me with my research and claim the expenses? Yes. Student wages may be charged to a PER account. 65. If a faculty member pays for the student s thesis binding in order to use the hard copy for his/her research work. Can this expense be reimbursed? Yes. Binding expense must be charged to a PER account. 66. May I claim Per Diem for my students as well? Yes. Per Diem must be charged to a PER account.