Background

The Travel and Related Expense policy has been in place since January 1997. It provides guidance on expenditures incurred for authorized travel and sets out conditions under which these expenditures will be reimbursed.  As a public institution, the University’s policies must ensure that all expenditures are in accordance with applicable legislation, such as the Broader Public Sector Accountability Act (BPSAA) and Canada Revenue Agency (CRA), as well as funding agency requirements.

Following extensive consultation with internal and external stakeholders, the Travel and Related Expenses policy was updated on July 1, 2024.

The need to revise this policy was due, in part, to a change in approach by one of the university’s main research funders, the Tri-Council. They have moved away from a prescriptive, rules-based approach to expense eligibility to a principles-based approach that relies heavily on an institution’s own policies. Most of our expense-related policies were drafted with administrative work in mind, so were inadequate when used to address research work. It was also necessary to include specific direction around travel that takes place during a Sabbatical or Research Leave to ensure it follows Canada Revenue Agency rules and does not attract additional tax implications for the traveller.

Summary of changes to the policy

  • The purpose of the policy has been expanded to include the guiding principle that reimbursements of expenditures are on a fair and flexible basis that complies with all legal requirements.
  • The policy also explicitly states that the university is not obligated to reimburse expenditures that have not been previously approved, for which there is no eligible funding, or if the claim has not been submitted on a timely basis (such as over a year later).
  • The Roles and Responsibilities section now includes an explicit mention of an Expense Review Committee that will be responsible for adjudicating expense claims where the policy is silent or open to interpretation, as well as providing the pre-approval required for necessary dependent care costs that exceed the established limits in the policy.
  • There are also a number of changes in this policy in an effort to provide new or improved guidance:
    • Airfare
      • More clarity is provided around air travel.
      • Standard fare is the lowest refundable base fare. Where the length of flight is 6 hours or more and to a destination outside of North America, a Premium Economy or Business Class fare will be permitted, if funding is available.
      • Approval of the fund holder must be sought if the traveller is not the fund holder or unit head.
    • Rail
      • Business class is now permitted on the entire Windsor to Quebec City corridor, or where it can be demonstrated that the higher rail fare does not exceed the lowest refundable base airfare.
    • Accommodation
      • More clarity is provided around class of hotel permitted, as well as for non-traditional accommodations, such as AirBnBs.
      • Accommodations within the National Capital Region are permitted if it relates to activities outside the day-to-day scope of the employee’s employment.
      • For private accommodations, a gift or payment of $40/day is permitted, without requiring a receipt.
    • Meals
      • Meals for the traveller will be reimbursed at the per diem rate only. Receipts are not required to be submitted.
      • Carleton University uses per diem rates as prescribed by the National Joint Council.  While the National Joint Council may update their per diem rates throughout the year, Carleton updates rates once a year on July 1. While per diem rates are automated in SAP Concur, a searchable PDF is also available.
      • Where the traveller is acting as a host for a business or research related meal, it must comply with the Hospitality and Working Meals Policy.
      • Per diems cannot be claimed when meals are included in the price of another expense, such as a conference or flight, however travellers may request a per diem in place of a provided meal if they provide the reasons for incurring the additional expense (e.g. food intolerance).
    • Dependent Care
      • The policy now provides daily maximums ($80/day with receipt, $45/day without) for additional dependent care that must be incurred due to travel requirements.
      • Recognizing that these limitations may impose restrictions on employees required to travel, additional dependent care costs that exceed these limits may be pre-approved by the Expenditure Review Committee. This committee will include members from the Faculties, Equity and Inclusive Communities, and Financial Services.
    • Sabbatical or Research Leave
      • The policy now outlines the travel costs related to sabbatical or research leave that are eligible under the Canada Revenue Agency (CRA), as well as those that are explicitly ineligible because of CRA and BPSAA rules. Ineligible expenses include living expenses, such as accommodation and meals, when a faculty member establishes a temporary base in a location other than their home. Given that CRA does not define the difference between living and travel expenses, the policy directs claimants to discuss with Research Post Award or Research Financial Services before travel during leave is booked.

Register for the August 12th ‘FS Connect: Policy Updates for ‘Travel and Related Expenses’ and ‘Hospitality and Working Meal Expenses’ session for more information!