Issued: June 30, 2010
Revised: May 1, 2012
Updated by: Finance

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PURPOSE
University of Waterloo (UW) Policy 31, Travel (the Policy) provides the principles and framework for travel and travel related expenses. The Guidelines for Travel Expenses (the Guidelines) are an integral part of the Policy and provide procedural information. The Integrated Travel Policy Checklist provides a step-by-step guide to completing the Travel Advance/Claim, Settlement form #50.

POLICY 31 REFERENCES AND ADDITIONAL INFORMATION
The references throughout the Guidelines relate to Policy 31 Travel.

The Claimant is defined as one of the following:

1. General

C. The traveller claims out-of-pocket expenses

Normally, the Claimant incurs travel expenses personally and the university pays approved travel expenses on a reimbursable basis.  To minimize the personal and financial impact of business travel expenses the university:

• Contracts travel services with specific service providers, such as air travel (i.e., VIP Travel) and vehicle rental (i.e., Enterprise Rent-a-Car), where the service is charged to an appropriate university expense account and paid directly by the university.  
• Permits departments to arrange transportation to/from airport via Airways Transit for visitors and charge the service to the university directly.  Submit a purchase requisition to Procurement and Contract Services (P&CS) with details such as date, time, start and end locations, travellers name, etc.   P&CS makes the necessary reservation with Airways Transit.  The university pays the transportation costs directly.
• Provides an American Express (Amex) Corporate Card to eligible university employees who travel frequently.  The cardholder is personally liable for any charges to the Amex Corporate Card; however, the university reimburses the Claimant for approved expenses.  Below is the link to additional information regarding the American Express Corporate Card: www.adm.uwaterloo.ca/infofin/Travel/amex.html.
• Provides a travel advance for out-of-pocket expenses when Finance receives an approved travel advance at least ten (10) business days prior to the departure date.
• Provides information on the P&CS web site regarding contracted travel services and other opportunities for cost savings: www.adm.uwaterloo.ca/infopur/travel.html.

One member of the group, deemed to be the traveller, may incur some or all of the expenses out-of-pocket for the group
In the case of group travel, it may be more cost effective for one individual to incur some or all of the travel expenses on behalf of the entire group.  On the travel claim or settlement, the deemed traveller describes the activity and lists the members of the group for whom the expenses were incurred. For example, the deemed traveller may claim the eligible restaurant costs for the group charged on a single bill rather than requesting separate bills.

The university reimburses the traveller or deemed traveller, except as provided in the Guidelines.

• A university employee may incur an out-of-pocket travel expense on behalf of a traveller, in very limited circumstances.  One example is where a university employee purchases airfare on-line for a traveller who does not have a credit card.  In this scenario, the university recommends that the traveller request a travel advance and book the airfare through the university’s contracted travel agency.  In the event that the university employee proceeds with the out-of-pocket expense, the Claimant must provide an explanation of the cost-effectiveness of the action taken and why the travel advance method was not used.
• An individual employed by another organization may travel on university business and the individual’s employer pays the travel expenses.  If the traveller’s employer is recovering the travel costs from the university, that organization retains the original receipts and submits an invoice to the university to request payment.

D. Travel expenses must clearly relate to university business

The Claimant may only claim reimbursement for university business expenses that are eligible under university and/or a third party funder policy and procedures.  The travel expenses may not be claimed from other sources.  The Claimant must disclose any reimbursement he/she has or will receive towards the travel expenses from other sources or institutions on the travel advance, claim or settlement.

E. Minimum payment amounts for travel advances, claims and settlements

Minimum amount for travel advance
The university will not pay a travel advance where the amount is equal to or less than the equivalent of $100 Canadian.  Travel expenses may be claimed on a reimbursable basis only.

Minimum amount owing by the university to the Claimant for travel claim or settlement
The university will not pay the Claimant a claim or settlement for an amount less than or equal to the equivalent of $10 Canadian.  In the event that the amount owing to the traveller for a travel settlement is equal to or less than the minimum payment amount, the settlement must be submitted to Finance to offset the advance.  However, no payment will be issued by Finance.

Minimum amount owing by the Claimant to the university for a Travel Settlement
In the event that the amount owing by the Claimant to the university to settle an advance is equal to or less than the equivalent of $10 Canadian, the settlement must be submitted to Finance to offset the advance.  However the Claimant is not required to refund the balance.

F. Uncertainty exists about the ability to reimburse for the item and/or any tax implications

The university recognizes that business travel expenses, especially related to research, may be unique and require special consideration. Departments in Faculties should contact the Faculty Financial Officer or  Executive Officer to discuss any uncertainty about eligible travel expenses prior to making arrangements.   Academic support departments should contact the Manager of Accounts Payable, or delegate, in advance.    

H. Charging Travel Expenses Directly to the University

iii. The university will pay business conference registrations directly to the conference provider
The following are the recommended methods for paying business conference fees:

• If the traveller has a university issued purchasing card (Visa) pay the conference using the purchasing card.
• If the traveller does not have a university issued purchasing card request the department’s cardholder to pay the conference fees.
• If the conference does not accept a Visa credit card submit an approved Request for Payment along with the original and one copy of the conference registration form to Finance for payment.  The original registration form is sent to the conference provider with payment and the copy is retained in Finance.  Please do not submit a travel advance for conference fees only.

In the third scenario mentioned above where the university is issuing payment for multiple registrants, please accumulate the conference registrations and submit a single request for payment.   A single payment is more cost effective than multiple payments.

iv. Use of a non-university contracted travel service provider where a large group is travelling on university business
The university recognizes that for certain group travel the nature of the trip or destination may be beyond the expertise of the university’s contracted travel agency.   An example is a class field trip to a specialized destination.  In such circumstances, the traveller must contact the Manager of Accounts Payable, or delegate, prior to making arrangements, to determine the best procedure and payment method.  The traveller must provide evidence, such as comparative airfare quotes, that the university’s contracted travel agency does not offer competitive pricing.  In the absence of prior arrangements with the Manager of Accounts Payable, or delegate, the university will pay the Claimant for approved expenses on a reimbursable basis only.

J.   Travel expenses may be incurred in a currency other than the university’s payment currency
A travel expense may be incurred in a currency other than the payment currency (see chart below).  Prior to submitting the claim to Finance, the Claimant, department reviewer or one-over-one approver is responsible for converting the travel expense to the payment currency under one of the following methods:

• Actual foreign exchange may be claimed where the transaction is paid by credit card and the credit card statement indicates the cost, the transaction currency and the converted cost or exchange rate.   The Claimant submits a copy of the credit card statement as proof of the exchange rate claimed.  The Claimant should obliterate any personal information (i.e., credit card number, home address, etc.) on the credit card statement.
• Actual foreign exchange may be claimed where the traveller converted money and submits the receipt for the currency conversion that indicates the date, currency, amount and exchange rate.  The fee, if any, for conversion is an eligible expense.
• Calculate the Canadian equivalent of travel expenses denominated in a foreign currency using one of the following Oanda websites: www.oanda.com/currency/classic-converter and www.oanda.com/currency/historical-rates. The websites provide for the conversion of most currencies by a specific date or range of dates. The Claimant may select the conversion at up to “typical credit card rate: + 2 and claim on this basis”.

Payment currency and method of payment
Below is a chart of the payment currency and method for travel advances, claims, and settlements by type of Claimant.  CAD is the abbreviation for Canadian currency.  Similarly, USD is the abbreviation for United States currency.

Document	Claimant	Payment Currency	Payment Method
Travel Advance	UW Employee UW Grad Student	CAD; USD may be requested if travelling outside Canada.	CAD paid by electronic deposit to bank account on file with Human Resources; USD paid by cheque.
	UW Undergraduate Student	CAD; USD may be requested if travelling outside Canada.	CAD and USD paid by cheque.
	Other (e.g., Visitor)	The payment currency and method for a travel advance issued to a visitor depends on the visitor’s location, the timing of the advance and where the funds will be spent.
		Canadian funds spent in Canada.	CAD cheque (see note below chart).
		Foreign currency funds spent outside Canada:
		If visitor’s home currency is an internationally recognized currency.	Foreign currency draft or wire.
		If visitor’s home currency is not an internationally recognized currency.	USD cheque or wire.
Travel claim or settlement	UW Employee UW Grad Student	CAD.	Electronic deposit to bank account on file with Human Resources.
	UW Undergraduate Student	CAD.	Cheque.
	Other (e.g., Visitor)	Same as travel advance.	Same as travel advance.

 

Note:
A visitor who does not have a Canadian bank account may cash a cheque issued by the university at the on-campus, CIBC branch.  CIBC requires Finance to issue a prescribed letter when issuing the cheque in order for the visitor to receive the cheque cashing service.  Please indicate on the travel advance, claim or settlement that the letter is required.  Finance will send the letter with the cheque to the visitor.

2. Timing of Submissions, Processing and Payment

A. The university will not reimburse travel claims received by Finance four months or more after the travel end date unless approval is obtained

The highest level of reporting (i.e., the Dean in a faculty; the Vice-President, Associate Vice-President or Associate Provost for an academic support department) must approve any claims submitted after the time period specified above and is in addition to the normal reviews and approvals for a travel claim.

C.  Finance is responsible for processing payment within the time specified
Finance processes travel advances as high priority items.  The payee and the start date of the trip determine the payment date for a travel advance.  If all or part of the travel advance is payable to  the university’s contracted travel agency, Finance requires a minimum of one business day.  If the travel advance is payable to the Claimant, the payment is scheduled so that payment is released no more than 10 business days prior to the trip.

Normally, Finance processes payment, in CAD or USD currency, for travel claims or settlements within 10 business days from receipt of a complete, accurate and approved claim.  Travel claims payable in foreign currencies may require additional processing time.

D.  Timing for Travel Advances

i. Insufficient processing time
The university will not pay a travel advance where Finance receives the approved travel advance ten (10) business days or less from the start date of the trip.  No travel advance is paid after the start date of the trip.  Expenses may be claimed on a reimbursable basis only.

iii. Travel advances must be settled within the time specified
Travel advances must be settled within one month of the trip return date.  When an advance is not settled within the required time, Finance follows up with the Claimant and department. 

3. Approvals and Responsibilities

A.  Travel advisories
Below are websites containing information for international travel:

Government of Canada web site that provides travel reports and warnings:
www.voyage.gc.ca/dest/ctry/reportpage-en.asp

Office of Research International Programs web site:
www.research.uwaterloo.ca/international/guidelines/safety.html

E.   Claimant takes multiple short trips in a short period of time
Generally, the traveller must claim expenses for each trip separately.  When the traveller makes multiple short trips within a period equal to or less than four (4) months, it is more cost-effective to accumulate the costs and submit a single travel claim.  The traveller must provide a detailed listing identifying each trip date, to/from points, purpose and kilometres driven.  In order to avoid any tax implications, the university will not pay a claim for the kilometre rate without the per trip details.  The travel claim must be submitted within four months or by the University’s fiscal year end, April 30th, whichever date occurs first.

G. i. The Claimant must sign the travel advance, claim or settlement
Generally, the Claimant is a member of the university community (i.e., faculty, staff, student, etc.) and is available to sign the travel advance, claim or settlement.  When the Claimant is a visitor to the university and is not on-campus to sign the form, it is acceptable for the individual who completes the form to sign on behalf of the Claimant.  When available, attach any communication from the Claimant to the claim form to substantiate the travel expenses.

iii. A Claimant is required to substantiate each out-of-pocket expense with an acceptable, original invoice/receipt
In most cases, the information required to substantiate both the business activity and proof of payment is contained in the original invoice/receipt.  However, in certain cases, more than one document may be required to substantiate both the business activity and proof of payment.  For example, a hotel’s express check out service may provide a detailed invoice but not indicate payment in full.  In this case, the invoice substantiates the business activity and a copy of the Claimant’s credit card statement is required to prove payment.

The url for the website containing information regarding the content of acceptable documents is: www.adm.uwaterloo.ca/infofin/Policy/OriginalReceipt.html.

For any travel expense charged to the research fund and related to attending conferences, workshops etc. the Claimant must attach the program prospectus and/or agenda.

H.  ii. Determine the appropriate one-over-one approver
Below are two charts that prescribe the appropriate one-over-one approver for:

• Travel expenses charged to the research fund (105)
• Travel expenses charged to non-research funds (i.e., 100, 101, 103, 106)

In addition, the role of a reviewer for travel advances/claims/settlements is described below the charts.

The chart below defines both the travel expense approver (i.e., claimant’s supervisor) and the one-over-one approver when the expense is charged to a research project.  The term “principal investigator”, also known as the “PI”, refers to the faculty member who is responsible and accountable for the research project and ensures the travel expenses are within the third party funder’s policies and/or guidelines.  If the PI is the Claimant, only the signature of the one-over-one approver is required.

Claimant	Travel Expense Approver	One-over-one Approver
Dean as PI	Not applicable	Provost
Dean incurring expenses on another PI’s project	PI or authorised delegate	Provost
Chair or Director as PI	Not applicable	Dean
Chair or Director incurring expenses on another PI’s project	PI or authorised delegate	Dean
Faculty member as PI	Not applicable	Chair
Faculty member incurring expenses on another PI’s project	PI or authorised delegate	Chair
Visiting Researcher	PI or authorised delegate	Chair
Staff member	PI or authorised delegate	PI or person to whom staff member reports
Student	PI or authorised delegate	PI or student’s supervisor

Travel expenses charged to non-research funds – chart is under development

Role of Reviewer
A department may assign an individual to review travel advances, claims and settlements for completeness and accuracy prior to submitting for one-over-one approval.  In the absence of a reviewer the one-over-one approver ensures the travel advance, claim or settlement is complete and accurate prior to approving.  If Finance determines a claim is incomplete, inaccurate or unapproved, Finance returns the claim to the reviewer/approver or delays payment until the issue is resolved.

When a reviewer signs and dates the travel advance, claim and settlement, that reviewer certifies the following:

• The travel advance, claim or settlement and related documentation are complete and accurate in accordance with the university’s policies and guidelines and/or granting agency’s guidelines.  The reviewer converts any foreign currency transactions to the payment currency, where necessary.  Explanations are provided, where necessary.
• The travel advance, claim or settlement is submitted within the appropriate time periods specified in the policy and/or guidelines.
• The travel advance, claim or settlement is allocated to an appropriate university expense account.
  

I.  iii. The Claimant must submit evidence of the third party funder’s terms and conditions along with each travel claim or settlement
When a Claimant submits a travel claim or settlement where the expense is permitted by the granting agency and is more liberal than the university’s travel policy or related guidelines evidence of the entitlement must be submitted with each claim.  Typically, the evidence is a copy of the grant award or contract. Where the Government of Canada (i.e., Tri-Agency, PWGSC, CIDA, etc.) or Government of Ontario (i.e., OCT, MRI, etc.) funding agencies provide more liberal entitlement, no evidence is required.

4. General Travel Expenses

B. Certain eligible expenses permitted at the discretion of the approver

The university recognizes the diverse nature of business travel.  In certain situations the Claimant may incur unusual travel costs.  The approver is permitted to approve a travel expense that is reasonable, business-related and is eligible under the university and/or granting agency’s policy or guidelines.  The following are examples of expenses that the department may approve up to a reasonable amount:

• Laundry costs normally where the travel period is more than one week  
• Telephone calls while travelling that are reasonable under the circumstance to connect with immediate family
• Travel visa delivery fees
• Travel expenses arising from unforeseen world events (i.e., natural disaster, airline bankruptcy, etc.)
• Travel expenses arising to provide reasonable personal safety where unforeseen events may jeopardize an individual’s safety

C. The university will not reimburse the Claimant for personal expenses

The following is a list of items that are considered personal expenses and are ineligible. Certain items may be eligible where specifically provided by the third party funder. The list is not intended to be exhaustive.

• Articles of clothing, except when required by law for safety and/or specifically provided by a third party funder. Complete the Field Work Risk Management Form and obtain approval prior to the trip.  The url is: www.safetyoffice.uwaterloo.ca/hse/fieldwork/fieldwork_risk_form08.pdf.
• Childcare expenses, except when specifically provided by a third party funder.
• Vehicle allowance (i.e., flat rate).  Canada Revenue Agency deems a flat rate as an allowance and a taxable benefit, except for part-time professors. 
• Fuel for Claimant’s owned vehicle.  Fuel for a rented vehicle or university-owned vehicle is eligible.
• Parking or traffic fines.
• Parking by employees at the place of employment (i.e., University of Waterloo).
• Parking by students at a university parking lot.
• Passport fees.
• Per diem or meal allowances, where meals are included in another reimbursable item (i.e., conference fees, transportation, or accommodation).
• Personal baggage fees in excess of reasonable baggage.
• Personal entertainment expenses (including, but not limited to, side trips, movies, exercise facilities, sporting events, magazines, etc.).
• Personal use of recreational facilities or recreational memberships.
• Repair, maintenance or service of a vehicle not owned by the university.
• Service charges or late payment charges on credit cards, etc.
• Stopover costs, where the stopover was unnecessary.
• Transit passes to commute to and from home and place of employment (e.g., bus, streetcar, subway, commuter train, etc.).
• Transportation to and from home and place of employment. Additional information is provided below in5.A.iv. and at the following url is under development
• Travel expenses for family members, except where permitted under the University of Waterloo recruitment guidelines. url is under development
• Vaccinations that are related to general health or not specifically required for the trip.
• Utilities, (including phone, hydro, natural gas) for personal accommodation.

D. Certain eligible travel expenses create a taxable benefit

Meals and/or accommodation
Refer below to section 4.F.

E. Claimant should not incur out-of-pocket expenses for wages, honoraria or service rendered by an individual

• Out-of-pocket payment to an individual for salary, wages, honoraria or services rendered is not reimbursable.  The University of Waterloo must pay an individual directly for work or services performed, except as described below.
• An out-of-pocket payment to an individual for services rendered is acceptable if that payment was incurred while the Claimant was outside Canada and the amount does not exceed the equivalent of $100 Canadian.  An example is a traveller may require the service of a translator while travelling in a foreign country.  Every effort should be made to acquire services through a reputable business and obtain an invoice for payment.  In the event that the services of an individual are imperative, the Claimant must submit a document from the individual that includes name, home address, date, description of services and amount paid.

F. Certain expenses are treated differently for short-term and long-term travel

Canada Revenue Agency defines a travel duration of less than 30 days as short-term travel and a travel duration of 30 days or more as long-term travel.

Where the Claimant travels for duration of 30 days or more and the university pays certain travel costs, Canada Revenue Agency deems the individual to be sojourning rather than travelling.  As a result, a taxable benefit may arise to the traveller regardless of the payee for the following:

• Meal costs paid as direct costs or as an allowance
• Accommodation costs paid as direct costs or as an allowance

In the event that the university pays the traveller by way of a travel claim for any of the above travel costs where a taxable benefit arises, Human Resources issues the payment for those specific travel costs in order to provide the necessary tax reporting.  Finance issues payment for any other travel costs included on the travel claim.  If the traveller claims any of the above travel costs on a travel settlement Finance processes the settlement, issues payment, if applicable, and advises Human Resources of any taxable benefit for tax reporting purposes.

In the event that the university pays the provider on behalf of the traveller for one or more of the above-mentioned costs where tax arises, Finance will issue payment to the provider.  In addition, Finance will advise Human Resources for the purpose of reporting tax.   

Issues related to tax are complex.  Accordingly, Executive Officers, Faculty Financial Officers and academic-support departments should consult in advance with the Manager, Accounts Payable regarding the tax implication of long-term travel or any travel costs that may attract tax.

5. Transportation Expenses

A. Use of Claimant’s Owned Vehicle

i.  The university reimburses the Claimant for the use of his/her owned vehicle to a maximum of a 500 kilometre radius from the university and limits the amount of reimbursement beyond the maximum

The university requires that travel beyond the 500-kilometre radius from the traveller’s base is by way of public transportation (i.e., plane, train or bus) unless public transportation is not available.  In the situation where the Claimant seeks reimbursement for travel beyond 500 kilometres on a per kilometre basis, the Claimant must provide a quote for an alternative method of transportation and an explanation why the Claimant’s owned vehicle was used.  The university will pay the most economical means of transportation.

ii.  Third party liability insurance is required with a minimum coverage
When a private automobile is used on approved university business, the owner must ensure that personal vehicle insurance is adequate and includes a third party liability with a minimum coverage of $1 million.

iv.  Travel to and from an employee’s residence and normal place of business
Canada Revenue Agency permits the university to provide an allowance to a part-time teacher or professor for approved travel to and from home and place of employment (i.e., UW) without a taxable benefit arising, providing the one-way distance is no less than 80 kilometres.  The declaration form is located at: url is under development

v.  Kilometre rate for use of Claimant’s owned vehicle

• The rate is 45 cents per kilometre effective January 1, 2012.
• The Claimant must report the kilometres driven.
• The university will not pay for use of a Claimant’s owned vehicle at a rate other than the university-established rate, except where specified in the agreement of a third party funder. 
• The university will not pay a flat rate in the absence of the required details. Canada Revenue Agency considers a flat rate to be an allowance and a taxable benefit will arise.
• The kilometre rate is applicable for use of the Claimant’s private motor vehicle driven on university business. The motor vehicle driven must be owned and operated by the Claimant or immediate family member.  The university will not reimburse Claimants the per kilometre allowance for use of motor vehicles owned by an individual outside the immediate family.  
• The university pays the Claimant the kilometre rate according to the following table of authorized distances between the university and frequently travelled points. 

Location	Kilometres
Carleton University	483
McMaster University	56
Pearson International Airport	105
Queen’s University	386
Trent University	257
University of Buffalo	145
University of Guelph	32
University of Ottawa	483
University of Toronto	120
University of Western Ontario	105
University of Windsor	290

vii.  Expenses related to Claimant’s owned vehicle that are ineligible
The kilometre rate is determined based on typical vehicle expenses including but not limited to depreciation, maintenance, repair, cleaning, fuel cost, and insurance.  Accordingly, the university will not reimburse for any expenses previously mentioned or other vehicle costs related to the Claimant’s owned vehicle.

B.   Use of university owned vehicle
i.  All university owned vehicles are maintained by Plant Operations, except as follows:

• Plant Operations does not maintain university owned vehicles where the vehicle is located away from the university’s main campus.
• Where the Claimant is using a university owned vehicle and is uncertain about the party responsible for maintenance the Claimant should contact Plant Operations – Vehicle Shop. 

 ii. Claim for expenses related to a university owned vehicle

• A Claimant who is driving a university owned vehicle should acquire fuel through the Plant Operations Vehicle Shop, to the extent possible. Where it is not possible to re-fuel on-campus the Claimant may incur an out-of-pocket expense for fuel.  The university reimburses the Claimant when the original receipt and details of the amount of fuel purchased accompany the claim.  The Claimant must indicate on the claim that the fuel is for a university owned vehicle.
• A Claimant who is driving a university owned vehicle should not incur vehicle costs other than fuel without the prior consent of Plant Operations.  In the event that a university owned vehicle requires repair and cannot return to the university’s Vehicle Shop, the Claimant should consult with Plant Operations – Vehicle Shop, when practical.

C.  Use of Rented Vehicle
i.  Renting  a vehicle  for business travel

• The university encourages a Claimant to rent a vehicle through the university contracted service provider, namely Enterprise Rent-a-Car.
• The procedure is at: www.adm.uwaterloo.ca/infopur/car_rental.html

D.  Air Travel
i.  Airfare booked through the university’s contracted travel agency

• The university encourages a Claimant to book airfare through the university’s contracted travel agency, VIP Travel.
• Below is the url for the procedure to obtain a travel advance where some or all of the advance is payable to VIP Travel: url is under development

ii.  Airfare booked through a non-contracted travel agency

• The university recognizes that a Claimant may book airfare through a non-contracted travel agency.  In such case, the university pays the Claimant for the airfare by way of an approved travel advance or travel claim.
• The university pays a travel agency, other than the university’s contracted travel agency, directly when a large group is travelling and the university’s contracted travel agency either cannot provide the service or is not competitive.  The trip organizer must demonstrate that the university’s travel agency cannot provide the necessary travel services or is not competitive.  In addition, the trip organizer must discuss process and timing of the direct payment to the service provider with the Manager of Accounts Payable, or delegate, prior to booking the airfare.  In the absence of such arrangements, the university pays approved airfare on a reimbursable basis.

vii. Travel other than by economy class

• The following is the url for the memo regarding airfare other than by economy class:
  http://uwaterloo.ca/provost/sites/ca.provost/files/uploads/files/interntravel.businessclass.pdf

E.   Travel by Bus, Rail and Taxi
ii. Transportation service to/from the airport

• The traveller may claim transportation to/from the airport on a reimbursable basis.
• Transportation to/from the airport for a visitor may be arranged through Procurement and Contract Services (PC&S).  Submit to PC&S an authorized purchase requisition with the travel details.  PC&S will reserve the transportation service and the university pays the service provider directly.
• Reasonable transportation to/from the airport can be determined by a comparison to one or more of the following:

• The per kilometre rate to the airport
• The one-way rate by Airways Transit  www.airwaystransit.com/fare.shtml
• The one-way rate by the university’s preferred limo service provider: www.adm.uwaterloo.ca/infopur/limousine_and_taxi.html

 

6. Accommodation Expenses

B.   Accommodation in a private and non-commercial setting

• A Claimant may claim for private and non-commercial accommodation (e.g., staying with family or friends) up to a maximum amount equivalent to $50 Canadian per day, or as specified by a third party funder.  The stay is expected to be short term in nature, normally not exceeding one week. 
• The Claimant must include the host’s full name, address, beginning and ending dates of the stay
• The university pays an amount, up to the maximum, for private and non-commercial accommodation on a reimbursable basis only.  The university does not pay the host directly.
• The university will not pay an individual within the university community who elects to host a visitor to the university.

C.  Requirements when arranging long-term accommodation
A memo requiring that all long-term accommodation be arranged through Procurement and Contract Services is at: www.adm.uwaterloo.ca/infosec/guidelines/longtermaccommodation.pdf

7. Meal Expenses

A. Maximum meal costs
It is recognized that meal costs vary depending on the destination.  Actual, reasonable meal expenses are reimbursable up to the maximum specified in the chart below when supported by original, detailed meal invoices/receipts.  The original invoice/receipt is required to ensure compliance with the Broader Public Sector Expense Directives, support the university’s claim  for any HST Rebate and to ensure eligible meal expenses (e.g., alcohol is ineligible for Tri-Agency research grants). A credit card or debit card slip alone is not acceptable.

The maximum meal amount that may be claimed for a trip is calculated based on the maximum per day X number of days for the trip specified in the chart below. When a trip occurs in the different geographical areas specified in the chart the maximum amount is calculated based on the total of the maximum per day in each area X the number of days in each area.

The information in the chart below:

• Is effective for travel occurring on May 1, 2012 or later.
• Applies to meal costs incurred while travelling on university business, regardless of fund (i.e., operating, ancillary, research, trust , endowment and capital funds)
• States the maximum per day in Canadian dollars by geographical areas.  The maximum includes taxes and gratuities.
• Provides the amounts for specific meals as a guideline only.
• Does not imply an allowance.  The rates are for meals that are eaten.

	Canadian Dollar Amount
Meal	Within Canada)	Outside Canada & in North America	Outside North America
Breakfast	17.50	20.00	31.25
Lunch	17.50	20.00	31.25
Dinner	35.00	40.00	62.50
Maximum per day	70.00	80.00	125.00

In the situation where a funding (i.e., granting) agency defers to the university’s policies, per diems are not permitted. For example, Tri-Council (i.e., NSERC, SSHRC and CIHR) defers to the applicable university policies and guidelines for many travel costs.  Accordingly, travel expenses funded by Tri-Council may be reimbursed up to the maximum when supported by original meal invoices/receipts.  Tri-Council does not specifically permit per diems in the funding agreement.
Meals paid to an event organizer (i.e., conference, workshop or event organizer) are reimbursable at full cost, whether included as part of the event fee or paid as an optional expense in addition to the event fee. Normally, the event registration form is required to support the meal costs incurred for an event.  Meals not provided by the event organizer and purchased from another food venue are subject to the established maximum.

It is important for the university to comply with Broader Public Sector Expense Directives which are based on provincial legislation, Bill 122. Accordingly travelers are expected to make every effort to obtain an original invoice/receipt. In extenuating circumstances, when an original receipt is not available a declaration form is available at the following url: http://www.adm.uwaterloo.ca/infofin/Travel/Declaration_of_Meal_Expense_with_No_Original_%20Receipt.pdf

Members of Executive Council may delegate authority to approve reasonable meal amounts which exceed the daily maximum in certain situations.  For example, reasonable meal expenses above the maximum may be incurred when a visitor comes to the university.

B. Specified rate for meals
In the situation where a funding (i.e. granting) agency permits meals costs based on per meal or daily allowance supporting documentation from the funding agency must be included with each claim. Normally, the documentation is a copy of the relevant section of the funding agreement.

 

 

 

 

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