HomeMy Public PortalAboutTravel Expense PolicyPage 1 of 4
C OUNCIL
POLICY Effective Date: April 11, 2022
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SECTION: Finance
TITLE: Travel Expense Policy
POLICY STATEMENT
To formalize the expense reimbursement process for an employee, a council member
or appointed official and establish guidelines for reimbursement of travel and related
expenses that match the Canadian Revenue Agency (CRA) Meal and Allowance
guidelines.
1.0 PURPOSE
The Chief Financial Officer (CFO) or the Chief Administrative Officer (CAO), on budget
approval, for travel and related purposes, may reimburse expenditures as listed below
and incurred by an employee, a council member or appointed official while
representing the municipality, engaging in municipal business, attending meetings,
courses, conventions, seminars and training in work related matters.
2.0 POLICY PRINCIPLES
2.1 All travel must be authorized by the appropriate supervisor;
department head or the CAO for employees and by the Mayor or
CAO for members of Council and appointed officials. CAO
expenses must be authorized by the Mayor;
2.2 All International Travel expenses must be reported to Council;
2.3 All claims for reimbursement must be made on the City’s “Expense
Report” form;
2.4 Expenses will be reimbursed using per diem rates for Meal
Allowances and Incidental Expenses as recommended by CRA.
2.5 Unless specified under the terms of a Collective Agreement, or
Terms and Conditions of Employment, employees who travel on
scheduled days off or beyond normal working hours will not be paid
overtime or receive equivalent time off.
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2.6 Flexibility of work time hours may be considered with pre-approval
from the supervisor. Any work schedule variations must occur within
a reasonable amount of time after the event, i.e. up to 14 days after
the event is reasonable;
2.7 Rates to be paid under this policy will be reviewed semi-annually
in line with CRA Updates. Where a Collective Agreement Specifies
a rate of reimbursement different from the specified in this policy,
the CRA rates will apply.
2.8 A copy of registration or receipt for the event must be attached to
the Expense form.
3.0 DEFINITIONS:
There are no specific terms that need to be defined to understand this policy.
4.0 ALLOWABLE EXPENSES:
Transportation Expenses:
4.1 When making travel plans, employees, council members or appointed
officials are expected to utilize the most cost-effective method of travel
considering time, convenience and safety.
4.2 Mileage up to the equivalent economy airfare will be paid for the use
of private automobiles for travel.
4.3 Use of City vehicles, when available, is encouraged to minimize costs.
4.4 Travel allowance paid for use of a personal vehicle shall be at the rate
determined by Canada Revenue Agency.
4.5 The most economical airfare shall be obtained, and flights should be
booked as soon as travel needs are determined to obtain early booking
discounts. Use of personal air miles or like reward plans to purchase airline
tickets will not be compensated.
4.6 Associated costs for air travel such as parking, airport improvement fees,
airport shuttle, taxi, etc. will be reimbursed with proof of payment and
only if it exceeds the Incidental Expense Allowance for that day.
Accommodation:
4.7 Reimbursement for overnight stay will be at the conference rate if staying
at a hotel where the conference rates have been obtained by the
organization hosting the event, or at the government rate when
available, if lodging has been obtained elsewhere.
4.8 All reasonable costs associated with the hotel stay such as business
telephone use and parking will be reimbursed.
4.9 Employees, council members or appointed officials making private
arrangements for accommodation with friends or relatives may claim the
amount that matches CRA guidelines.
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Meals and Incidental Expenses:
4.10 A meal allowance may be claimed, the reimbursement shall not
exceed the maximum allowable amount as set by the Canada Revenue
Agency. These rates are subject to change and payroll will endeavor to
update rates semi-annually.
4.11 Incidental Expense allowance as permitted by CRA to cover
miscellaneous goods and services. This will be prorated to half the amount
on both days of travel to and from the conference or course, but no
Incidental Expense will be paid on one day courses where no overnight
accommodation is necessary.
4.12 Gratuity is included in the Meal Allowance amount.
E.g. CRA Rates as of October 1, 2021 (subject to further updates)
Breakfast $21.35
Lunch $21.60
Dinner $53.00
Incidental Allowance $17.50
Mileage $0.61/km
5.0 Other Expenses:
5.1 Other unavoidable or extraordinary expenses incurred that are not
mentioned in this policy may be considered for reimbursement on a one-
time basis. Payment for these types of expenses will be considered
individually and will not create a precedent for future activities.
5.2 Expenses Ineligible for Reimbursement:
5.2.1 Motor vehicle infractions
5.2.2 In-room movies or personal services
5.2.3 Alcoholic beverages
5.2.4 Parking tickets or fines
5.2.5 Vehicle damages
5.2.6 Cost for participation in optional recreation and social activities if
not included in the conference registration fee
5.2.7 Costs for spouse/partner
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6.0 Business Hosting Expenses:
6.1 A member of council or appointed official, acting on behalf and
representing the City, shall be reimbursed, with the approval by an officer
as outlined in the Procedures section, the costs of reasonable expenses,
being meal and related expenses incurred by a member of council or
appointed official.