Policy Update: March 2023
The Senior Management Committee met on March 29, 2023, to review and approve several policies.
Emergency Management & Continuity of Operations Policy (replaced)
Following the growth of the Emergency Management & Continuity of Operations (EMCO) Program Policy portfolio, a decision was made to split the existing policy into two separate policies:
The purpose of this policy ensures the stability and recoverability of critical business functions during any incident that disrupts business operations. This policy guides the framework, roles and responsibilities, and requirements for business continuity activities and processes at Carleton University.
Applicable to all business functions and services of Carleton University and to all members involved in the delivery and maintenance of those functions and services.
The Emergency Management Policy identifies key roles and responsibilities of campus stakeholders in supporting the safety of our community members; protecting property and the environment; safeguarding research, data, infrastructure, and the university’s reputation; and mitigating interruptions to business processes and service functions.
This policy applies to all Carleton University departments, faculty, staff, students, visitors, and any others participating in emergency management efforts.
Both policies now fall under the responsibility of the Office of Risk Management.
Gifts, Recognitions, and Donations (University Funded)
The Gifts, Recognition and Donations (University Funded) Policy applies to all gifts, recognition, and donations funded by any source of University funds. This policy provides general direction only, and may not always reflect the most up-to-date rules, as CRA guidelines and tax laws are subject to change.
Updates include:
Roles and Responsibilities
- Financial Services is responsible for reviewing purchases made in relation to gifts, recognition and/or donations to ensure they are in accordance with university policy and CRA guidelines and that appropriate supporting documentation has been received.
- Department/claimant is responsible for ensuring that purchases made in relation to gifts, recognition and/or donations are in accordance with University policy.
Gifts to Employees
- Non-cash gifts to employees are exempt from tax so long as the aggregate annual value (on a calendar year basis) does not exceed $500. Any amount in excess of $500 must be included in the employee’s income
- Non-cash gifts may include gift cards only, and must adhere to a set of criteria outlined in policy.
Recognition to Employees
- Amounts exceeding $200 require prior approval in writing from the appropriate a Vice-President or the President.
- All payments to an employee, whether cash, near-cash or non-cash, related to recognition are taxable subject to income tax as per CRA.
Gifts to non-employees/donations to charities
- Donations cannot be made to or through any crowdfunding platforms.