Financial Services Policy for Travel and Related Expenses - Last Updated: February 2012
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Policy for Travel and Related Expenses Financial Services Last Updated: February 2012
Travel and Related Expenses Policy and Procedures
1. POLICY
Queen’s University will reimburse reasonable and necessary travel expenses incurred while conducting University
business. This policy is in accordance with applicable federal and provincial legislation including but not limited to
the Canada Revenue Agency (CRA) and the Broader Public Sector (BPS) Accountability Act, 2010 and all related
directives.
Queen’s University is considered a Designated Broader Public Sector organization and is required to comply with
directives issued under the authority of the Broader Public Sector Accountability Act.
2. SCOPE
This policy applies to all University travel and related expenses from all sources of funding administered by the
University. When funding agency guidelines, or the terms of a specific award impose greater restrictions, the more
stringent requirements will apply.
This policy applies to all Queen’s employees, students, or non-employees who incur business related expenses on
behalf of the University except for:
• Team/club related travel for Athletics and Recreation sanctioned activities which shall be in accordance
with guidelines of the Department of Athletics and Recreation.
• The BPS Directives prohibit reimbursement of incidental or food expenses for consultants or contractors.
3. KEY PRINCIPLES
All travel expenses must be incurred for approved University business. Personal expenses will not be reimbursed.
Any travel expenses paid for by the University may not be used by the claimant for income tax purposes.
All requests for reimbursement must provide an explanation of the nature of the University business along with
the date(s) and place of the event.
Original itemized receipts must support all expense reimbursement claim items. Credit card receipts, debit card
slips, and cancelled cheques are not acceptable original receipts as they do not provide sufficient details on
amounts expended. Claims for reimbursement of travel costs for courses or conferences must be accompanied by
the course/conference itinerary or syllabus. Where original receipts are not available due to shared funding
arrangements, a copy of the reimbursement cheque from the other funding source must accompany the request
for reimbursement from Queen’s. If original receipts are lost, destroyed, or stolen, a written explanation of the
circumstances must be provided by the claimant and approved by the approver before the claim will be
processed.
All expenses that relate to a travel event must be submitted on a single expense claim form (for example,
individuals must not submit separate expense claim forms for airfare and hotel charges).
Individuals are responsible for making travel arrangements that provide adequate standards of comfort,
convenience, safety and efficiency, and is the most economical option under the circumstances. The University
has made special arrangements with certain suppliers to help travelers obtain the best price for services needed.
For the most current list of preferred suppliers please visit the Strategic Procurement Services website.
Effective Date: April 1, 2012
Policy Owner: Financial Services
Approval: March 5, 2012 by Vice-Principals’ Operations Committee 1 of 8Travel and Related Expenses Policy and Procedures
In instances not covered by this policy or in unusual circumstances, the traveler and the approver should apply
judgment to ensure that the expense is reasonable under the circumstances. Claimants should refer questions to
approvers. If the approver is unsure, he or she should consult with Financial Services.
Text in this document that is presented in a text box like this is information specific to research travel. This
supplementary information has been included to assist Principal Investigators in maintaining compliance with
funding agency requirements.
4. EXCEPTIONS
Exceptions to this policy and procedures can be made by the Principal, Vice-Principal, or Dean. In all cases, one
over one approval is required for exceptions. For example, a Dean may not approve an exception for him or
herself. All such exceptions must be documented for audit purposes. The approval documentation must be
included with the travel expense claim form.
5. APPROVALS AND RESPONSIBILITIES
All expense reimbursement claims must be signed by the claimant and the approver. One-over-one approval is
required for all travel expenses, such that the approver is the person to whom a claimant reports. In addition,
approval is required from the person with signing authority for the department, research project, or fund, if
different from the individual exercising one up approval.
Signing authority may be delegated in writing by a Dean, Vice-Principal or Principal, to a senior administrator
within the department. Individuals with delegated signing authority cannot approve their own travel claims or the
claims of those to whom they report.
It is both the claimant’s and approver’s responsibility to ensure that the expenses have been incurred for
legitimate university business purposes; are reasonable in the context of the university business activity, and are
in accordance with this policy, with applicable granting agency guidelines, or with the terms of the specific award,
whichever imposes great restrictions. It is the claimant’s responsibility to incur reasonable expenses and to claim
for reimbursement only actual out-of-pocket expenses for university business, as supported by original receipts
and as allowable within this policy. Claimants must also include an appropriate description of the purpose of
travel.
Travel expenses can be reimbursed only by submitting a properly completed and approved travel expense claim
form. This form, accompanied by original documents, must be submitted to the Financial Services Main
Office within sixty days following completion of each trip. It would be unreasonable to expect reimbursement
more than one year after related expenses have been incurred.
For research related travel, it is the claimant’s responsibility to include the affiliation of the traveler to the Principal
Investigator. Some funding agencies will disallow the travel claim without this information.
Signature stamps are not acceptable.
Reimbursement of expenses does not, in itself, constitute ultimate approval and reimbursement may be subject
to subsequent audit adjustment.
Effective Date: April 1, 2012
Policy Owner: Financial Services
Approval: March 5, 2012 by Vice-Principals’ Operations Committee 2 of 8Travel and Related Expenses Policy and Procedures
It is recommended that Faculty or Staff planning to travel notify and request authorization from the person to
whom he or she reports before committing funds for a trip involving any overnight stay. It is the traveler’s
responsibility (along with the eventual approver) to ensure that any contemplated travel (or other expense) is
necessary, appropriate, allowable and that there is an eligible source of funding.
For restrictions on research related travel and expenditures, please refer to the award document terms &
conditions. Research projects funded by Canadian and/or foreign Governments may have overriding restrictions
on travel that must be followed.
In a situation where a Principal Investigator has no grant funding to cover travel expenses, the Principal
Investigator is responsible to find another eligible source of funding for the travel. If no other eligible source of
funding exists, the Principal Investigator would not be reimbursed.
Visiting researchers must have their expenses approved by the Department Head
6. AIR TRAVEL
Because significant savings can be realized by making reservations in advance, all employees should plan their
travel at least 14 days prior to departure, if possible. Travelers are expected to book economy air fare when
making travel reservations.
Cost of flight cancellation insurance is an allowable expense. However, there are very few categories of
cancellation that are covered by this insurance, and most travelers will find that it is not economical.
Travelers must ensure that they maintain appropriate documentation to justify the cost effectiveness of
their travel arrangements, particularly if travel is funded from a research grant.
For a list of suppliers offering preferential rates to individuals travelling on Queen’s University businesses,
please visit the Strategic Procurement Services website.
If expenses are being funded by a US Federal Government research grant and travel is in the US, the “Fly
America Act” must be adhered to.
Class of Service
The standard class of service is economy fare. Under extenuating circumstances, such as documented
medical reasons, business class service may be reimbursable provided it is pre-approved by a Dean or Vice-
Principal.
Business class international air travel may be pre-approved in writing (e-mail is acceptable) by a Dean or a
Vice Principal (one-over-one approval is required) for continuous air travel exceeding nine hours. Continuous
air travel starts at the scheduled departure time, and ends with the arrival at destination or with an overnight
stop or layover equivalent to an overnight stop.
The approval documentation regarding the request for business class travel must be submitted with the
travel expense claim form. The lack of availability of economy seats due to late travel arrangements which
Effective Date: April 1, 2012
Policy Owner: Financial Services
Approval: March 5, 2012 by Vice-Principals’ Operations Committee 3 of 8Travel and Related Expenses Policy and Procedures
could reasonably have been avoided through better planning would generally not be viewed as adequate
justification for business class travel.
Travelers may use personal frequent-flyer program miles to upgrade tickets provided there is no cost to the
University. The University does not reimburse individuals who choose to use personal frequent-flyer miles.
Business class travel is not permitted by most research funding agencies unless there is a medical reason for
the requirement, and the funding agency pre-approves the expense.
Receipt Requirement
Original receipts are required which includes the Passenger Boarding Pass plus one of the following items
which would indicate the method of payment, the amount paid by the traveler, and the amount of taxes
levied:
• For a paper ticket: customer portion of ticket identified as “Customer / Passenger Coupon” and / or
“Not good for passage”
• For an electronic ticket: Copy of the ticket confirmation
If proof of payment is not indicated on the above items, additional proof of payment is required (i.e. a copy of
credit card statement).
7. RAIL TRAVEL
Rail travel is expected to be at the best value for money consideration. Queen’s University employees are
eligible for a corporate discount with VIA Rail Canada which should be noted at time of booking (employee ID
is required).
Business class (Via 1) travel is not permitted by most research funding agencies unless there is a medical
reason for the requirement, and the funding agency pre-approves the expense.
8. VEHICLE RENTAL
General
Rental cars should be used when they provide the most economical form of transportation. In many cases
one-day vehicle rental is more economical than public transportation or use of private automobile. The
standard for vehicle rental is a mid-size car.
For a list of suppliers offering preferential rates to individuals travelling on Queen’s University businesses,
please visit the Strategic Procurement Services website.
Traffic fines (such as parking or speeding tickets) are not allowable expenses.
Rental insurance
The University carries collision damage and comprehensive perils insurance, so the purchase of additional
insurance on rented cars should be unnecessary if renting a vehicle in North America.
For further information in relation to auto insurance, visit:
http://www.queensu.ca/humanresources/policies/insurance/auto.html
Effective Date: April 1, 2012
Policy Owner: Financial Services
Approval: March 5, 2012 by Vice-Principals’ Operations Committee 4 of 8Travel and Related Expenses Policy and Procedures
9. USE OF EMPLOYEE OWNED VEHICLE
General
It is recommended that a personally owned vehicle be used only for short journeys where this constitutes the
most economical and effective means of transportation considering all factors such as costs, time constraints,
itinerary etc.
The rate of reimbursement is 55 cents per kilometer.
Limitation
The standard is that a personally owned vehicle may be used for trips within a 500km radius of Kingston. If a
private automobile is used out of personal preference beyond this radius, reimbursement will be limited to
the cost of the most economical alternative mode of travel.
Traffic fines (such as parking or speeding tickets) are not allowable expenses.
Insurance
If a private automobile is used for approved University purposes, the owner must ensure that the personal
car insurance on the vehicle is adequate. A minimum of $1,000,000 third party liability insurance is
recommended.
For further information in relation to auto insurance, visit:
http://www.queensu.ca/financialservices/policy/insurance/auto.html.
10. ACCOMMODATION
General
The standard for accommodation is a single room with a private bath in a business class hotel. Use of luxury
accommodation will not be reimbursed. Within Canada, the CAUBO website may serve as a guide for the
cost, location, and selection of accommodation. Outside Canada, the federal government hotel directory
may serve as a guide for the location and selection of accommodation.
For a list of suppliers offering preferential rates to individuals travelling on Queen’s University businesses,
please visit the Strategic Procurement Services website.
Accommodation with Friends and Relatives (Gratuitous Accommodation)
Persons staying with relatives or friends may claim $30 per night in lieu of accommodation cost. No receipt is
required.
11. MEALS
General
Actual costs may be claimed for meals on a University related trip up to maximums as noted below. The
Broader Public Sector Expense Directive prohibits reimbursement of meal expenses through per diems.
Original itemized receipts are a mandatory requirement for all travel related expenses, including meals. If
original receipts are lost, destroyed, or stolen, a written explanation of the circumstances must be provided
by the claimant and approved by the approver before the claim will be processed.
Effective Date: April 1, 2012
Policy Owner: Financial Services
Approval: March 5, 2012 by Vice-Principals’ Operations Committee 5 of 8Travel and Related Expenses Policy and Procedures
Limitation
Meal reimbursement is limited to Treasury Board of Canada Meal Allowances (Appendix C, Section 1.2) as a
maximum claim. The amounts are stated in Canadian dollars for travel within Canada and in US dollars for
travel in the USA. If travelling for more than one meal period, the maximum daily reimbursement will be
calculated based on the total for all applicable meals, rather than by individual meal. If travelling for one
meal period, the traveler will only be reimbursed up to the amount stipulated under the Treasury Board of
Canada meal allowance for that particular meal.
Alcohol is not a reimbursable expense unless incurred as an eligible expense under the University’s Hospitality
Policy. If there are alcohol expenses included in the meal receipt, they must be deducted and the net amount
claimed up to the maximum meal allowance as noted above. If the meal is being claimed under the
hospitality policy (business entertainment), the claimant must ensure that the disclosures required under
that policy are included in the travel claim (name and affiliation of person’s entertained).
Maximum amounts include all taxes and gratuities.
For travel outside of North America the Treasury Board of Canada Meal allowance guidelines must be used
(Appendix D, Allowances, Module 4). Original itemized receipts are required.
Certain granting agencies specifically disallow gratuities. Travelers are responsible to check eligibility
requirements to ensure only eligible expenses are claimed.
Meals included in another reimbursable item
When meals are included in the transportation fare, or in the cost of the conference fees, no claim for meals
should be made.
12. ALLOWABLE MISCELLANEOUS BUSINESS RELATED EXPENSES
In general, an expense incurred as a result of business conducted on behalf of Queen’s University is
permissible and reimbursable.
i. Bus (intercity) and taxi fares
Original receipts must accompany the request for reimbursement. The business purpose of the
travel must be indicated.
ii. Gratuities
Gratuities in reasonable amounts are reimbursable if services have been provided in addition to
those considered normal.
Certain granting agencies specifically disallow gratuities. Travelers are responsible to check
eligibility requirements to ensure only eligible expenses are claimed.
iii. Telephone charges
Employees travelling on business trips will be reimbursed for reasonable, necessary personal calls
home for each night away; and additional business expenses such as:
• Business calls
Effective Date: April 1, 2012
Policy Owner: Financial Services
Approval: March 5, 2012 by Vice-Principals’ Operations Committee 6 of 8Travel and Related Expenses Policy and Procedures
• Internet connections and computer access charges
• Facsimile transmissions
• Photocopying services
iii. Tolls/Parking
Cost of parking and tolls may be claimed. Original receipts must accompany the expense claim.
iv. Health Insurance
The supplementary medical plan provided to Queen's employees provides coverage for most
medical costs outside of Canada not covered by OHIP. If you are unsure of your eligibility for
coverage under this plan, contact Human Resources. In the event that additional health insurance is
required, the cost of additional health insurance during travel outside of Canada is eligible for
reimbursement.
v. Visas and Immunization
The cost of a visa plus the cost of required immunizations for international travel will be reimbursed.
13. OTHER MATTERS
Claimants are advised to keep copies of claim forms and supporting documents for their own record
keeping purposes.
i. Foreign Exchange
Amounts expended in foreign currencies must be translated to Canadian dollars using the Bank of
Canada exchange rate unless a credit card statement rate or foreign exchange cash receipt rate is
attached. Documentation supporting the rate applied must be submitted with the expense claim.
Amounts can be converted using actual daily exchange rates, or the average rate for the month in
which the travel occurred.
ii. Supporting Documentation
Receipts are important for income tax purposes. The Canada Revenue Agency considers all amounts
paid to individuals without receipts to be income to the individual and, therefore, taxable.
Minor expenses (generally under $10) without original receipts that are difficult to receipt may be
approved at the discretion of the individual approving the claim. Public transit fares incurred for
university business, and gratuities would be examples of such items.
Claims for reimbursement of travel costs for courses or conferences must be accompanied by the
course/conference itinerary or syllabus.
iii. Combining Personal with Business Travel
If an employee combines business travel with personal travel, expenses related to direct travel to the
business event are reimbursable. The University will only reimburse the traveler for accommodation
and meal costs for business travel days.
Effective Date: April 1, 2012
Policy Owner: Financial Services
Approval: March 5, 2012 by Vice-Principals’ Operations Committee 7 of 8Travel and Related Expenses Policy and Procedures
iv. Spousal/Family Member Travel
Expenses related to an employee’s spouse or family member are considered personal expenses and
are not reimbursable. If there is a business purpose for their presence approval is required by a
Dean/Vice-Principal.
v. Harmonized Sales Tax (HST)
The University is eligible for a rebate on a portion of HST paid. The person submitting the travel claim
is responsible for indicating on the claim form, in the space provided, the amount of HST paid.
Specifically, the claimant must identify and add up all HST detailed on invoices attached to claim.
The Travel Expense / Advance form, found within the Financial Services website, will automatically
calculate the HST included for kilometer allowance and taxi fares.
14. METHOD OF PAYMENT
There are three payment methods that travelers may choose to suit what works best for their destination:
Corporate Travel Card, Personal credit card, or Travel advance.
i. Corporate Travel Card
The preferred method of payment for full-time employees who travel regularly is the use of the
Corporate Travel Card. Refer to the Corporate Travel Card page on the Strategic Procurement
Services website for information on and/ or to apply for a Corporate Travel Card.
ii. Personal Credit Card
Personal credit cards can be used to pay for travel related expenses. Interest charges incurred are
not eligible expenses.
iii. Travel Advances
For travelers without a Corporate Travel Card, and for those destinations where credit cards are not
readily accepted, travel advances are available to cover expenditures in excess of $1,000. Requests
for a travel advance must include destinations and travel dates. Travel advances can be requested
using a Travel Expense / Advance form, which can be found on the Financial Services website.
Requests for Travel Advances require the same authorizations as travel expenses.
Individuals receiving a travel advance must submit the associated expense claim form within 30
days of the completion of the trip.
Related Policies:
Hospitality Policy
Procurement Policy
Effective Date: April 1, 2012
Policy Owner: Financial Services
Approval: March 5, 2012 by Vice-Principals’ Operations Committee 8 of 8You can also read
