Travel and Other Business Expenses Guidelines

The Travel and other Business Guidelines (the “Guidelines” ') assist Approvers and Claimants in the interpretation and application of the Travel and other Business Expenses Policy (the “Policy”), to determine the reasonableness and appropriateness of travel and other business expenses while conducting University Business by describing the standards for a number of commonly incurred travel and other reimbursable expenses and establish the expectations and responsibilities surrounding the Policy.

II. Definitions

For the purpose of these Guidelines all of the definitions provided under the Policy apply.

III. Guidelines

1) General Matters

a) University Business and Reasonability

The University reimburses Claimants for business travel, meals, and other business expenses in support of the University’s mission provided they are reasonable and cost effective; supported by submission of receipts and appropriately authorized. Expense claims include incurred out-of-pocket personally (directly paid by the Claimant only) or incurred by the Claimant through the University’s purchasing card which should be the primary source unless it is not possible or feasible.

b) Timeliness for Claims

i. All expense claims should be submitted on a timely basis and particularly within the same fiscal year as expenses have been incurred. Expenses submitted more than a year after the expenses have been incurred or expenses that were incurred in a previous fiscal year which has since been closed, are not eligible for reimbursement unless reasonable exceptions are submitted by senior leaders on the Claimant’s behalf to the Office of the Chief Financial Officer. Deadlines set by externally funded granting agency, funder or other University professional development procedures requiring shorter deadlines, those short deadlines will take precedence

ii. Annual reminders are provided by Financial Services to ensure expenses are submitted in time for year-end closing.

iii. There must be an approved source of funding for the expenses incurred and these must conform in all respects to terms and conditions associated with the funding.

iv. The Canadian Association of University Business Officers (CAUBO) negotiates a limited number of national contracts for products and services to secure volume pricing as a benefit to members. As a CAUBO member, the University has access to exclusive savings programs and value-added services. For more detailed information, refer to the CAUBO Members discount section. (external link)

2) Travel and Related Expenses

a) Air and Rail Travel

i. General

All employees travelling on University Business are required to obtain documentated prior approval before scheduling their travel plans and must be able to provide evidence of this as requested including for audit purposes.

Pre-approval should relate to the business purpose as well as an approximation or estimation of the total cost involved. Further, travel arrangements when personal travel will be combined with business travel should be brought to the attention of the Approver prior to booking the travel. Email correspondence or the Travel Authorization form is sufficient documentation to provide evidence of pre-approval, if requested.

When travelling on University Business, it is recommended that employees request the lowest and most economical fare at the time of booking. Note the Claimant travelling should take into consideration that the lowest fares may have restrictions such as being non-transferable or non-refundable. Travel arrangements should be made at least 14 days prior to departure as significant savings can be realized by making reservations in advance. Explanations to shorter time frames should be explained in the pre-approval.

Generally, best practice is that claims for business travel and related expenses should be submitted for reimbursement all on one claim once the University business travel has occurred and supported by proof of travel (e.g., hotel, meal and travel receipts, electronic boarding passes, proof/certificate of conference attendance, etc.). In some instances, it is recognized that the time between the travel and purchase of airline tickets can be extensive, so a claim for out-of–pocket expenses may be claimed when the air or rail cost has been incurred. Airline and rail fare costs are not to be processed as part of an accountable advance when a personal credit card is used. Reasonable exceptions may be provided when it is required or necessary to combine all travel expenses only after the travel is concluded such as in the case with research related travel.

ii. Reasonable Fare and related Charges

The university’s Purchasing card (“P-Card”) should be the primary source for booking travel.

Reimbursements will be for out-of-pocket expenses with proof of payment support. Currency exchange rates are allowed if they are the rates actually paid by the Claimant with evidence provided (e.g. receipts or credit card statement showing currency exchange costs) or other external proof of prevailing rates that existed at the time that the transaction was incurred.

In the event a trip is cancelled, the refund must be provided back to the University if a reimbursement to the Claimant has already been done. In the event where there is no refund and a credit is provided, the credit should be used for a future University business trip. If not practical, the Claimant can personally reimburse the University for the value of the credit and then use the credit personally in the future.

Reimbursements will not include the value of fares arranged or acquired by utilizing any personal credit card or frequent-flyer points. A Claimant may use their own airline credit or points for any personal upgrades while travelling but the University will not reimburse the Claimant for the value of any of these upgrades.

Further, it is not permissible to take advantage of University business travel (e.g. by utilizing a personal credit card or booking travel arrangement with a specific airline) solely to benefit the Claimant personally so they can earn reward points or utilize upgrades that are for personal motives.

Additional charges for standard seat reservations and regular baggage charges are allowable expenses when not part of the base fare. Charges for checked baggage are reimbursable when the employee is transporting University materials or when the extended period of travel necessitates excess personal baggage. In the event there is a charge for checking luggage, the University will reimburse the employee for a maximum of two (2) pieces of their checked luggage. Excess baggage charges (more than two (2) pieces, or oversized/overweight) are only reimbursable if justified by the Claimant that it is required for conducting business of the University.

iii. Business Travel Combined with Personal Travel

When personal travel is combined with business travel, the employee will be reimbursed for only the business portion of the trip at the lowest available fare. Any incremental or additional costs to accommodate personal travel is considered a personal expense.

The Claimant must provide support so there is a clear distinction between business and personal travel. For example, where the allocation of business versus personal travel is not clearly evident on the documentation, (e.g. a multi-destination airline ticket where one or more of the destinations is for personal travel), then the Claimant should obtain an airfare quote for the “business portion only” at the time of the airline booking. The airfare quote for the business portion of the trip will be the amount reimbursed or which is lower.

None of the incremental costs will be reimbursed when they are incurred that are directly or indirectly associated with an accompanying spouse, partner, child, or any other person travelling with the Claimant that is not directly undertaking or providing a benefit to university business.

iv. Class of Service

For domestic and international air flights, the standard class of service is the least expensive economy class fare. All other business class and premium economy travel may be permitted (e.g., for medical reasons or as approved in advance for international flights that have a duration in excess of 6 hours).

The standard rail class of service is the least expensive economy class fare. However, to destinations where the travel time exceeds 4 hours, a business class fare is permissible subject to written pre-approval. Claimants are expected to compare the cost of business class rail service to travel by air and choose the most economical option when considering the inclusion of meals in business class rail fares, potential savings in travel to the airport, and fare differentials.

Any exceptions to the standard class of service should be pre-authorized by the Approver in advance of the travel. Supporting documentation to these facts should be included with Claimant claim excluding any specific details used on account of medical reasons. Claimants must exercise appropriate judgment and due care in ensuring the costs are reasonable and the travel was the most cost effective for the University. Claimants can note this fact by acknowledging this within the claim submission or may be required to provide more details upon request or for audit purposes.

v. Travel Insurance

Flight and travel cancellation insurance is an allowable expense and employees are encouraged to acquire it at the time of purchase to mitigate university losses. Further travel insurance is also permitted for employees that are not currently covered by the university travel insurance. Additional insurance (e.g. health insurance, which is already provided by the University) is not reimbursable.

vi. Airport Transportation and Parking

The standard rate for transportation and parking is the most economical, least expensive means of transportation for the most convenient, direct and timely route to and from the airport. Public transportation, taxis, livery and ride-sharing companies are allowed if reasonable. The claimant may claim mileage for use of a personal vehicle to/from home or normal place of business and the airport and related parking costs when this is the least expensive mode of travel. (See the Use of Personally Owned Vehicle section for more information). Supporting documentation or rationale for the least expensive mode of travel should be submitted with the expense claim with further details provided upon request or for audit purposes.

b) Vehicle Rentals

i. General

A standard rented vehicle would be a reasonable method of transportation for round trip journeys up to 750 kilometres. If a trip of greater distance than 750 kilometres is made, the maximum claimable expense is equivalent to economy air travel rate by the most direct route or rail fare with standard lower berth or roomette, whichever is less. Supporting documentation or rationale for a rented vehicle should be submitted with the expense claim with further details provided upon request or for audit purposes.

ii. Standard for Vehicle Rental

The standard is a mid-size car, van or SUV. For a group on University business travel and where a vehicle rental is the most economical means of travel, rent one vehicle for up to four travellers only and request the lowest available rate at the time of booking. The driver must be the cardholder and an employee of the University. Rented vehicles should not include luxury vehicles or larger vehicles solely for the purpose to accommodate other members not on University Business). Any upgrades beyond the standard for personal reasons or preferences is a personal cost as the standard vehicle will only be reimbursed. Claimants will make every effort to ensure that the gas tank is filled before returning the vehicle if the gasoline surcharges by rental agencies are excessive.

iii. Rental Insurance

For short-term (less than 30 days) rental vehicles, the standard procedure is the purchase of collision damage waiver and where required by law, liability insurance, directly from the rental company. However, if the entire cost of the rental is paid for through the purchasing card, a collision damage waiver is automatically included with the University purchasing card and as such, all collision damage waiver coverage (or an equivalent coverage) offered by the rental agency should be declined. When renting a vehicle for University Business, always ensure the University is named on the contract. Naming the University on the rental contract will ensure liability insurance coverage provided by the University will be applicable to the rental vehicle. Both collision damage waiver and liability insurance should be purchased for rentals outside North America. Note that in most instances there is a maximum payable on collision damage.

iv. Use of a Personally-Owned Vehicle

It is recommended that a personally-owned vehicle be used for round-trip journeys up to 750 kilometres where this constitutes the most economical means of transportation or where no suitable public transportation is available.

Costs will be reimbursed on a cents-per-kilometre or mileage basis. The current rates can be found on the Financial Services website. All car expenses are covered by the kilometrage rate including maintenance, repair, towing and fuel cost.

Additional charges for parking, bridge, ferry and highway tolls while travelling on University business are eligible expenses. Tolls include the 407 when the costs incurred are reasonable compared to the time requirements to travel on other more congested public roads/ highways.

For longer trips over 500 kilometres roundtrip, the Claimant may elect for personal preference (e.g. safety and comfort reasons to use their own personal vehicle). If this request is reasonable, the reimbursement for kilometre reimbursement will be limited to the lesser of the kilometre claim and the least expensive mode of transportation to and from that destination. The Claimant will provide documentation supporting the kilometre claim is the least expensive.

An individual claiming for use of a personally-owned vehicle must have a current valid driver’s license and carry insurance on the vehicle that meets the minimum requirements of the respective province. Individuals using a personal automobile should have insurance coverage (public liability and property damage) of at least $2,000,000. Employees are required to ensure they are adequately covered under their personal insurance policy for any business travel.

Reimbursements will not be made for day-to-day commuting travel costs (e.g. public transportation, tolls, mileage and parking) between a Claimant’s personal residence or home location and their regular or normal offices and places of work. This is considered a personal expense by the Canada Revenue Agency.

Reimbursements for travel costs are permitted when the Claimant’s supervisor has approved and required occasional travel to another university campus or location that is not considered their regular or normal place of work. The costs claimed must be for additional travel costs and any mileage claim is the lesser of the distance between either 1. the regular work location and the final destination; or 2. the starting point (e.g. personal residence) and the final destination.

When an employee is occasionally requested or required to utilize their personal vehicle to pick up or drop off supplies and equipment then reasonable reimbursements for mileage and parking can be considered and would be allowed. For personal insurance reasons, this should not be a regular occurrence as this may be considered undertaking commercial usage.

It is expected that employees travelling to the same event will find ride sharing opportunities to minimize the expense to the extent possible.

v. Use of Public Transportation, Taxis and Ride-Sharing Companies

When traveling or attending a conference on University Business, it is recommended that employees always choose the safest option available. For international destinations, care is required to ensure taxis, livery and limousines are only from reputable companies.

Receipts or other supporting documentation (e.g. standard subway fares) should accompany the claim.

c) Group Travel

For situations where a university group will be travelling together, it may be advantageous to work with the travel agency. A main feature of group arrangements is that the travel agency issues a single invoice and the University will make a direct payment to the agency. Please contact the Purchasing Department for guidance and assistance with arranging these travel services.

d) Accommodation Expenses

i. General

Claimants should request the lowest available rate at time of booking including requesting the conference or other corporate discount rates available for the University or the CAUBO negotiated rate.

Accommodation bookings made directly with motels/hotels or through on-line services (e.g. Expedia/Airbnb) are appropriate for an expense reimbursement with the appropriate proof of payment documentation required including both a copy of credit-card statement as well as a statement of guest charges/hotel bill obtained from the host establishment at the end of, or after, the stay that provides confirmation of the dates stayed in the establishment and the proof-of-payment by the Claimant.

ii. Standard for Accommodation

The standard for accommodation is a business-class hotel depending on the location of travel or other of equivalent quality for a single room with two doubles, or queen/king size bed with a private bath. Suites, luxury upgrades, mini bars and other hotel amenities (e.g. spa services) will not be reimbursed. Parking and reasonable restaurant costs may be charged to the room. The hotel’s detailed billing is required to be included with the reimbursement claim so that accommodation, parking and meals can be segregated. The restaurant itemized billing is also required.

iii. Accommodation Reservations / Cancellations

Cancellations of room reservations should be made prior to the designated times as required by the hotel. Claimants should exercise precautionary measures to avoid unnecessary “no show” charges. Charges incurred from travel cancelled at the University’s request or for personal emergencies will not be the responsibility of the Claimant.

In the event that a personal credit card is used and a credit is issued due to cancellation, the Claimant needs to ensure this credit is applied to future University business travel or reimbursed to the University.

iv. Partner Accompanies Traveller

If a partner, child, relative, friend or other non-university member accompanies the Claimant, the amount to be claimed should only be the most economical room rate for a single occupant. Any excess room charges will not be reimbursed.

v. Long-term Accommodation

If a Claimant is required to spend more than one continuous month in a single location, appropriate arrangements for suitable rental or board and lodging accommodation at weekly or monthly rates should be made in advance of the start of the travel period. Refer to the University per-diem allowances for private non-commercial accommodation for the maximum amount reimbursable. Please contact the Purchasing Department in Financial Services for guidance and assistance with arranging these long-term accommodation arrangements.

vi. Accommodation with Friends and Relatives (Gratuitous Accommodation)

Where lodging is provided gratuitously, a gift or payment in appreciation may be made up to the level set by the University. Refer to the University per-diem allowances for the maximum amount reimbursable.

e) Business Meals

i. General

Claimants will be reimbursed for business-related meals including when with other employees on a University business trip, conference, reward, recognition, or other appropriate business purpose. Other business purposes would include meetings with external community members. While it is not usual to claim meals for only university employees it is understood that that meeting may be required to occur over breakfast, lunch or dinner. In such cases, the most senior University employees attending have to pay for the meal to be reimbursed. Claims for meals are not available where meals are already included as part of another reimbursable item or already included as part of a conference registration.

In all instances, the rationale and business purpose should be indicated on the expense claim. In addition, the detailed itemized receipt including tax and gratuities as well as the names (or titles) and organizations of the individuals, or the group in attendance must be indicated on the claim.

For research grants, business meals must include one external collaborator or community member to be eligible for reimbursement.

ii. Actual Receipts or Per-Diem Rates

There are two options when submitting for reimbursement for meals while travelling on University business. Claimants may claim the:

i. actual meal costs with itemized receipts to support the purchase, or

ii. maximum daily allowance, or per-meal diem value.

The per diem should be claimed only when meal costs are incurred for overnight stays while travelling on University business. Per diem reimbursement is advantageous in circumstances where actual receipts are difficult to obtain especially while on international travel. Also, it can be appropriate when obtaining an itemized actual receipt (i.e. large group meals at conferences) is burdensome. The choice to use actual receipts or per diem value can be determined for each meal while travelling.

The meal per diem allowance is not available where meals are included as part of another reimbursable item or where meals are paid for by someone else (e.g., included as part of a conference registration, etc.).

Refer to the University per-diem allowances for current University per-diem meal\rates.

iii. Standard for Food and Alcohol Expenses

The standard for meals is a restaurant in a business-class hotel, depending on the location of travel, or other restaurant of equivalent quality. The meal per diems should be used as a guideline. Only reasonable food and alcohol consumption is reimbursable. Gratuities should be reasonable and not excessive.

Alcoholic beverages are considered acceptable expenditures where they are consumed in relation to University Business and consumption is moderate. Claimants must exercise appropriate judgement and due care in ensuring the food and alcohol costs are reasonable and not excessive.

The standard for all alcoholic beverages is one to two glasses per person. Bottles of wine ordered should be chosen from the lower end of the price range and utilized when serving more than one person. Alcohol ordered should be reasonable in relation to the food component of the bill and should generally not exceed 30% of the total bill. The alcohol portion cannot be greater than the food portion and no receipts can be submitted with alcohol only. Alcohol, in most instances, is not an allowable expense for research grants or other funds from other external agencies.

f) Other Related Travel Expenses

i. Conference Registration Fees

Pre-approval for conference attendance is required and where possible, conferences should be attended that minimize the costs associated with travel and accommodations. The costs associated with the conference should be considered in relation to the benefit that would accrue to the University, faculty or staff member. Fees incurred from travel cancelled at the University’s request or for personal emergencies will not be the responsibility of the Claimant.

Receipts should accompany the expense report and include the registration form/ notice, itinerary dates and full conference details. These receipts should be claimed after the conference has been completed and should be claimed at the same time as any travel- related expenses associated with the conference.

ii. Cell Phone, Text, Telephone and Photocopy Charges

Reasonable measures should be taken to reduce or minimize any business-related cell/smart phone roaming and tethering charges when travelling on University Business. Employees should plan ahead of travel to ensure roaming packages are in place to reduce or minimize charges when travelling on University Business. Reimbursements will be at the ‘Roam like Home’ rates and excessive roaming and data usage charges will not be reimbursed. Reasonable text, telephone and photocopy charges are allowed. If these charges are considered excessive, they may not be allowable expenses. It is strongly recommended that employees join the University-provided cell phone plan to minimize University costs. The University cell phone plan will be used as a guideline for reasonable reimbursements.

iii. Laundry and Dry-Cleaning Services

Laundry and dry-cleaning services are reimbursable if the duration of the trip is in excess of 14 days, and the costs are reasonable with respect to the duration and purpose of the trip.

iv. Incidentals

While travelling, incidental costs may be claimed to compensate for non-receipted items such as small tips, meter parking, transit fares and housekeeping gratuities (if services are customary in the foreign jurisdiction and have been provided in addition to those considered normal costs).

The Claimant can keep track of these out-of-pocket expenses incurred and provide a summary as written documentation with the claim reimbursement.

Alternatively, a reasonable per-diem incidental amount can be claimed in lieu of this detailed summary.

If a research granting agency does not permit per diems, the detailed summary with documentation would be required.

3) Hospitality - Entertainment, Meetings and Alcohol

a) General

Hospitality means the provision of business-related food and beverages, social or recreational activities, events and functions, and gifts which are purchased in support of the educational, research or service activities of the University. There must be a clear connection between the University Business purpose and the hospitality event to be reimbursable. Discretion should be exercised as to the amount, type and restrictions associated with funds.

Hospitality events that are hosted or sponsored for the purpose of promoting the University’s work or enhances its image, meals at which University Business is transacted, and the hosting of employees in circumstances where the nature and sensitivity of the University Business discussion requires privacy are all considered appropriate hospitality expenses.

b) External Hospitality

External hospitality includes events organized principally for the benefit of external guests such as individuals who are not University employees, students or governors. Examples include guests, donors, alumni, representatives from external organizations, etc.

Business entertainment of external guests should be limited to the cost of meals and beverages furnished in a restaurant or hotel dining room or equivalent quality. If alcohol is provided section 7.f below of this guideline should be followed.

Business lunches, dinners or other entertainment events hosted by any University employee should be limited to including only other University employees who can be expected to contribute directly to the accomplishments of the business purpose. and the cost per individual is reasonable.

Entertainment of a different variety, i.e. golf, tennis, athletic events, theatre productions, etc. require the prior approval of the Claimant’s senior leader , and must demonstrate a clear University purpose.

Appropriate hospitality allowable are those incurred:

in hosting visitors to the University;
in hosting prospective students and parents for recruitment and advancement related activities;
for volunteer recognition events; and alumni for outstanding accomplishments;
for donor cultivation and recognition;
for public relations events;
for University sponsored receptions;
for receptions to acknowledge long service or other awards to faculty, staff, students, and alumni for outstanding accomplishments;
for receptions to honour visitors, guests, or dignitaries;
for receptions for official openings of buildings, art exhibits, etc.; and for ceremonies such as convocations or public announcements.

An employee may be required to host business guests in their home in limited circumstances when it is determined the best venue for conducting university external hospitality. With all events, prior approval from the Executive Lead of the division (e.g. Vice-President) and it serves a specific business purpose. If alcohol is provided the Alcohol Guidelines below are to be followed.

c) Internal Hospitality

Internal Hospitality includes events organized principally for the benefit of University employees, students and/or governors.

The cost of entertaining only University employees should be limited to specific and special circumstances and where the purpose of the meeting is work-related. The expense report should include an explanation of the business purpose, including meeting agenda where applicable and the overall cost per individual is reasonable.

Appropriate hospitality allowable include:

in the recruitment of faculty and staff, including expenses of the principal individuals involved in the decision-making process;
in recognizing job performance and promotion;
in welcoming a new employee;
in hosting students or student leaders, in nurturing leadership, developing affinity or recognizing contribution;
for receptions to acknowledge long service or other awards to faculty, staff, students, for outstanding accomplishments;
for occasional and periodic meetings where there are time limitations, extended workday or given the nature of matters to be discussed; and
for retirement and departure functions for long-serving faculty and staff.

d) Department Meetings

Reimbursements are allowed for meals, snacks or refreshments that are provided at meetings if the purpose for gathering is business and work-related (such as planning, education, collaboration, etc.). It is reasonable to have refreshments at large group meetings that generally last more than 2 hours or are incurred over a lunch period. Typically this would not include regular weekly/monthly staff meetings between two individuals. Discretion should be exercised to ensure the cost per individual is reasonable. The meal per diems should be used as a guideline. For research grants, department meetings must include one external collaborator or community member to be eligible for reimbursement.

e) Department Social Functions and Costs

Expenses may be reimbursed to departments for costs for up to two divisional/department/unit-wide social events per year for its employees when approved in advance.

Expenses incurred in relation to any personal celebrations or other personal related functions for (e.g. birthdays, weddings, births) are not eligible for reimbursement under any circumstances and are the responsibility of the individuals participating or the employee(s) hosting the event. Any hospitality expenditures that are charged to the University and subsequently determined to be ineligible will be recovered from the employee(s). Where appropriate, the University allows the use of its facilities for these celebrations subject to availability, operational requirements, and prior approval of the relevant department head.

f) Expenditures for Alcoholic Beverages

Alcoholic beverages are considered acceptable expenditures where they are consumed in relation to University-related business and consumption is moderate.

Expenses will be reimbursed for alcoholic beverages purchased for external hospitality if incurred at a moderate level appropriate to the circumstance.

Alcoholic beverages will be permitted expenditures in accordance with the license requirements for the sale and service of alcoholic beverages for on campus and internal hospitality functions at special social events (e.g. holiday and retirement parties) and with the prior approval from the Executive Lead of the division (e.g. Vice-President). Alcohol consumption at luncheon and departmental meetings between University employees only is not encouraged.

g) Hospitality Expense Reporting

Approval in advance of the event from one senior administrative level higher should be received prior to the event, especially for large events.

Expenditures for large functions should be billed directly to the department or University.

Hospitality expenses must be approved and paid by the most senior University person hosting when employee only events. Note that if more senior members join the event as a special guest to provide introductions, welcomes or brief speaking engagement (e.g. Chair, President or Vice-President), this fact, in itself, does not require that person to be declared the most senior person at the event.

In order to charge the University for hospitality or to claim hospitality-expense reimbursement, the following documentation is required:

name and department hosting the event;
a written account of the business purpose;
number of attendees;
list of names/titles and affiliation of the attendees (i.e. institution/organization);
itemized receipts; and
agreement (if applicable).

4) Home Internet, Cellular and Phone Services

a) General

Existing home internet and telephone plans (both landlines and cell phones) are generally viewed as personal expenses and are not eligible for reimbursement. In exceptional and rare circumstances, a justifiable and direct relationship to a University Business purpose may exist as approved by a leader, such as in cases where internet usage is used primarily for University purposes and the employee’s job requires them to monitor information systems overnight and such responsibilities require significant internet access.

Monthly home access and basic fees for service, installation or upgrades will not be reimbursed as these are considered to be taxable benefits by the Canada Revenue Agency.

In some exceptional circumstances, additional costs over and above existing telephone or cellular plans may be incurred, for example, data charges or long distance phone calls over and above the limits of the plan. Additional data activity that is justified for University purposes may in some cases be approved, at the discretion of the leader, to be reimbursed up to a maximum of 50% of the overage, not 50% of the entire plan. If the service provider does not separate out the data costs from the voice fees on the monthly bill, then nor more than 50% of the combined monthly data/voice plan are eligible reimbursement expenses. This should equal only a nominal amount and must be justifiable and reasonable as outlined in the principles.

Long-distance phone calls or nominal and limited data-roaming charges for employees who may reside outside of the GTA that are necessary and specifically for University Business may be reimbursable. Employees are encouraged to utilize JABBER where possible and should contact CCS for assistance.

b) Cell Phone Devices

As current practice, some University employees are eligible for University-purchased cell phone devices as determined by their leader. In these instances, the devices are University property and should be on the University cell phone plan.

As current practice, some employees are required by the University to be on-call and/or connected to the University at times outside the normal business hours. These employees are able to use their own device.

c) Cell Phone Services and Mobile Data-Usage Fees

Cell phone services provided by the University-preferred supplier should be paid via a University Purchasing Card and not reimbursed through an expense claim.

In other instances, monthly service amounts up to the standard corporate rates negotiated by the University (refer to Purchasing Department) will be reimbursed to the employee unless a higher volume plan is justified and approved by their divisional head.

Employees should secure roaming packages to reduce or minimize any business-related cell/smart phone roaming and tethering charges when travelling on University business. Excessive roaming charges will not be reimbursed.

5) Ineligible Expenses

Ineligible expenses are those that do not meet the basic principle that expenses must be in the interest of University business and further there is no clear connection between the expense and the benefit to the University. The following lists are not exhaustive but provide a guideline for ineligible expenses.

a) Ineligible General Expenses

Bank Fees, service charges, interest charges, late fees on credit cards;
Cash advances except for travel advances;
Childcare expenses except where explicitly allowed for nursing mothers or special needs;
Credit Card annual fees (personal cards);
Employee gifts for personal celebrations/life milestones such as baby showers, weddings, anniversaries or birthdays;
Excessive weekly/monthly staff or individual meetings
Gift cards purchased for employees as a form of compensation or a personal gift (nominal gift cards for Research Participants are eligible);
Hotel Frequent Guest Programs;
House cleaning expenses for hospitality events in employee’s home;
Membership fees for corporate card rewards programs;
Parking charges/passes for employees for on campus parking;
Parking, traffic or other fines and penalties;
Recoverable or reimbursable expenses provided by a third party;
Remunerations including stipends and all payments taxable in the hands of the recipient; and
Tax-deductible expenses claimed by an employee

b) Ineligible Travel Expenses

Airfare if the flight was booked using personal airline rewards;
Babysitting and other expenses for children while travelling;
Cancellation charges for failing to cancel transportation or accommodation prior to a deadline, unless cancellation is due to illness or beyond the traveller’s reasonable control;
Car wash/car detailing expenses;
Employee travel to and from his/her residence and normal place of business
Entertainment expenses of a personal nature including (but not limited to) movies, hotel exercise facilities, cultural and sporting events, magazines, books, sightseeing trips, spa services, bar fridge amenities;
Executive class fares unless approved in advance;
Laundry expenses for trips less than 14 days;
Lost or stolen items while in transit;
Meal per diems where meals have been included in another reimbursable item (e.g. conference fees, transportation, accommodation);
NEXUS border-clearing program costs;
Partner or child travel expenses on domestic or international trips unless a specific University Business purpose is served;
Passport costs;
Personal or vacation expenses while on University Business travel;
Travel insurance for personal travel; and
Travel stopovers, except those necessary for University Business or are unavoidable

Travel and Other Business Expenses Guidelines