1. travel

 Travel Guidelines Amended April 21, 2015 To avoid delayed payment, please ensure your expense claim follows these guidelines. As a recipient of DFATD funds, CIRDI is required to comply with the Government of Canada’s policies for travel. Institute management, staff, committee members, contractors and employees will be reimbursed for allowable business expenses as outlined in this policy. Reimbursements for expenses outside of this policy require prior approval and are approved at the discretion of the designated signing authority. If you have any questions please contact CIRDI Staff in advance of finalizing your expense claim: Steven Lee, finance manager steven.lee@cirdi.ca All forms are posted online at: http://www.cirdi.ca/resources/staff/ TABLE OF CONTENTS Travel Guidelines ................................................................................................................................................. 1 CANADA/US and INTERNATIONAL TRAVEL .......................................................................................................... 1 BEFORE YOU TRAVEL ............................................................................................................................................ 1 UNIGLOBE TRAVEL ................................................................................................................................................ 2 AIRFARE/FLIGHTS ................................................................................................................................................. 2 TRAVEL DAYS ........................................................................................................................................................ 3 TRAVEL VISA ......................................................................................................................................................... 3 PER DIEM/MEALS ................................................................................................................................................. 3 GROUND TRANSPORTATION INCLUDING KILOMETERS ........................................................................................ 4 ACCOMMODATION .............................................................................................................................................. 4 INTERNET ACCESS ................................................................................................................................................. 4 TELEPHONE/CELLPHONE USE ............................................................................................................................... 4 INELIGIBLE EXPENSES ........................................................................................................................................... 5 FOREIGN CURRENCY EXCHANGE GUIDELINES ...................................................................................................... 5 GENERAL STATEMENT ON DOCUMENTATION REQUIREMENTS .......................................................................... 5 NOTE: ALL PROJECT RELATED EXPENSES .............................................................................................................. 6 T4NR STATEMENT (non-­‐withholding) sent to non-­‐residents of Canada .............................................................. 6 CLAIM CHECKLIST ................................................................................................................................................ 7 APPENDICES ........................................................................................................................................................ 8 CANADA/US and INTERNATIONAL TRAVEL BEFORE YOU TRAVEL All travel must be pre-­‐approved. Please ensure that you obtain a signed travel authorization form before booking your trip (Appendix E – Travel Approval Form / Planning Criteria). CIRDI Travel Guidelines: updated April 2015 /1 UNIGLOBE TRAVEL CIRDI uses UNIGLOBE Travel to arrange all travel plans. Contact the CIRDI office if you have not yet set up an online account under CIRDI’s corporate program. Reach the CIRDI business travel team at UNIGLOBE: 604-­‐661-­‐4932. UNIGLOBE Agent Email Extension Direct Phone Oralee Hawley oraleeh@uniglobeone.com 2270 778-­‐370-­‐2481 Leslie Folz leslief@uniglobeone.com 2491 778-­‐370-­‐2491 Karen Feenie karenf@uniglobeone.com 2486 778-­‐370-­‐2486 Jean Cammarasana jeanc@uniglobeone.com 4969 778-­‐370-­‐2485 If one of the CIRDI agents is not available call or email the first available agent: Within North America: 1-­‐800-­‐663-­‐0208 / reservations@uniglobeone.com After Hours Emergency Contact Instructions UNIGLOBE’s 7*24 Rescue Line is available to assist travellers who are in transit and require changes in reservations due to inclement weather, labour actions, equipment breakdowns or changing business requirements. This is an Emergency Service only. Please contact the agency for non-­‐emergency changes. Within North America: 1-­‐800-­‐663-­‐0208 from 5:00 am-­‐5:00 pm PST Monday – Friday After hours: 1-­‐800-­‐206-­‐1482, quote the following Membership Code: S7RI0 (Sabre-­‐ Seven-­‐Romeo-­‐India – Zero) Outside North America: Call the number on your itinerary and quote Membership Code: S7RI0 (Sabre-­‐Seven-­‐
Romeo-­‐India-­‐Zero) AIRFARE/FLIGHTS Guidelines: •
Airfare costs claimed must be at the lowest rate available – most direct route – economy class. •
Travellers should endeavour to obtain the lowest possible fare by booking flights as early as possible. Where one month or greater notice of a meeting has been provided, travellers are required to book at least 14 days in advance of travel in order to obtain the best rate possible. •
Traveller must be able to demonstrate that s/he has obtained the lowest possible fare available at the time of booking. •
CIRDI will not reimburse for portions of a trip not associated with CIRDI business. If a portion of your travel is not Institute-­‐related, you must have your travel agent provide a written quote for the portion of travel that is Institute-­‐related. •
The travel agent must provide written confirmation that costs are the lowest possible at the time of reservation. Eligible costs: The following expenses may be claimed in certain circumstances: •
Seat selection costs if deemed reasonable, e.g. for travel of long distances. •
Airport fees not paid as part of the fare, with receipts. •
Airline ticket “change fees” if justified and circumstances concerning the charge are documented. •
Miscellaneous charges, e.g. excess baggage if justified and circumstances concerning the charge are documented. CIRDI Travel Guidelines: updated January 2015 /2 Documentation required: •
Your full flight itinerary, indicating departure/arrival times and inflight meal service provided. •
Boarding passes for all legs of travel. A travel itinerary is not sufficient to confirm travel. •
Receipt for fare purchased. TRAVEL DAYS Travel days are remunerated and should be tracked on your timesheet. When the point of origin or destination is Canada, the number of travel days and overnight stopovers eligible for travelling each way are as follows: •
Africa: 2 days, one night stopover •
Asia: 2 days, one night stopover •
Caribbean: 1 day, no night stopover. If meals are required, a meal allowance can be claimed. A one night stopover may be claimed if there are no connecting flights available to complete the trip in one day •
Central and Eastern Europe: 2 days, one night stopover •
Central America: 2 days, one night stopover •
Pacific Islands: 2 days, one night stopover •
South America: 2 days, one night stopover If you are travelling to a remote location that may exceed the travel time above you must advise CIRDI in advance so we can obtain prior written approval from DFATD. Travel between countries other than Canada is not specifically determined. Please check with CIRDI staff before completing your timesheet/expense form. TRAVEL VISA The cost of obtaining your visa including photographs and courier services are reimbursable expenses. Receipts are required. Please note: Inoculations are not reimbursable; however CIRDI recommends that the traveller contact an International Medical Clinic for advice regarding required/recommended inoculations for travel to a given country. PER DIEM/MEALS The form for claiming per diems, Meals and Incidentals (tab 2 on Appendix F: Expense Claim Forms) must be included with your expense claim summary. Rates for meal allowances/per diem shall be according to the Canadian government’s National Joint Council rates for International travel: http://www.njc-­‐cnm.gc.ca/directive/app_d.php?lang=eng Please note: Rates change on a regular basis: it is to your advantage to use the most recent rate. In some countries a rate is not specified. In such cases a receipt is required. As per the guidelines, the allowance is claimable from the first night to the last night. Incidentals should only be claimed for nights spent in accommodation. Guidelines: •
You may not claim for meals provided by your airline carrier. •
You may not claim for meals that have been hosted, e.g. meals that are included as part of your conference registration. •
If you attend a team meal that is paid for by another member of the team, you may not claim the allowance for that meal. •
The meal allowance may only be claimed when in travel status, i.e. from wheels up to wheels down in your city of origin. •
The incidental allowance covers items such as laundry, dry cleaning, bottled water, and tipping. The intention is that you are not out of pocket for such expenses. •
The rule of thumb for claiming incidentals is that the allowance is claimed for each day or part day while in travel status. CIRDI Travel Guidelines: updated January 2015 /3 •
When flying overnight one incidental allowance may be claimed based on your city of origin. •
Please note: Rates change on a regular basis; it is your responsibility to use the most recent rate. Documentation required: •
Receipts for meals are not required when claiming meal and incidental allowances. •
If you are attending a conference, workshop or similar event, you must provide the detailed conference schedule, listing hosted meals provided. GROUND TRANSPORTATION INCLUDING KILOMETERS Eligible costs: •
Taxi fares, road tolls and parking fees are allowable expenses. •
A claim for mileage is allowable when you are required to use your own vehicle on Institute-­‐related business. •
Tips paid as part of your taxi fare are not directly reimbursable as they are factored into the daily incidental allowance. Documentation required: •
Actual receipts are required. Taxi and toll receipts must indicate origin/destination, business purpose, and the names of passengers. Parking receipts must indicate business purpose. •
In exceptional circumstances overseas when taxi receipts are not available, please use the Travel Log form as backup (tab 3 on Appendix F: Expense Claim Forms). •
When claiming mileage you must provide a travel log indicating origin/destination, business purpose, names of travellers, mileage for the trip, and the claim amount based on the appropriate kilometer rate. •
Provide a printout of the appropriate kilometer rate found at: http://www.njc-­‐
cnm.gc.ca/doc.php?did=587&lang=en •
Please note: Rates change on a regular basis. It is your responsibility to use the most recent rate. ACCOMMODATION Eligible costs: •
Accommodation will be reimbursed at actual cost for commercial accommodation at single occupancy rates. Luxury accommodation is not permitted. You are strongly encouraged to ask for university or government rates due to CIRDI’s status. Documentation required: •
Your itemized hotel bill must be included with your expense claim, detailing room cost and directly related taxes. •
Hotel meals should be claimed as part of your meal allowance. •
Telephone charges, Internet and other CIRDI business or travel-­‐related charges included in the hotel bill must be separated into the appropriate expense types. INTERNET ACCESS Eligible costs: •
Reasonable internet access will be reimbursed at actual cost while in travel status and on CIRDI business. Documentation required: •
Original receipts are required. TELEPHONE/CELLPHONE USE •
Local and Canadian: the 25% administration fees is intended to cover long distance calls in Canada and roaming charges. (Indirect costs). CIRDI Travel Guidelines: updated January 2015 /4 •
International: Long distance calls overseas and roaming charges are eligible direct project costs, as long as the calls are linked to the project. However, economical means of communication such as pre-­‐paid long distance and/or Internet cards are recommended. Eligible costs: •
Reasonable business-­‐related calls are reimbursable. •
Unless travelling internationally, your calls home are covered under the daily incidental allowance. •
When travelling internationally, one 10-­‐minute call may be claimed for each three-­‐day contiguous period in travel status. Documentation required: •
Original receipts are required. INELIGIBLE EXPENSES The following are examples of expenses that may not be claimed. If in doubt as to eligibility of an expense, please contact the CIRDI office prior to incurring the cost. •
Gifts •
Entertainment (alcohol, mini-­‐bar expenses, movies) •
Health and travel cancellation insurance •
Immunizations or medications •
Business meals involving others are not reimbursable by DFATD FOREIGN CURRENCY EXCHANGE GUIDELINES Travellers are required to provide documentation to support exchange rates used when making claims for reimbursement of expenses. Acceptable documentation may be: •
Transaction receipt from purchase of foreign currency •
Copy of credit card statement showing expense and exchange rate •
Exchange rate provided by http://www.oanda.com/currency/converter/ o
For accommodation: Use the rate on your last day o
For per diems: Use the rate from the midpoint day of travel o
For other expenses: Use the actual date of expense o
If used, a printout of the Oanda exchange rate must be included with your claim GENERAL STATEMENT ON DOCUMENTATION REQUIREMENTS DFATD requires that reimbursable expenditures be supported by adequate records that clearly establish (i) that they meet National Joint Council policies, (ii) that they are reasonable in amount, and (iii) that they have been incurred for approved CIRDI business purposes. The following criteria must be met to qualify for reimbursement: •
The identity of the vendor or supplier must be indicated. •
The pre-­‐travel authorization form must be attached to your claim. •
National Joint Council rates must be used. Receipts – points to note: •
Original itemized receipts must be attached to your expense report for all items being claimed. Photocopies will not be accepted for reimbursement from CIRDI. Substitutes, or poorly documented receipts, are not permitted and the reimbursement claim will be denied. •
Receipts are not required for mileage and per-­‐diem allowances (unless specified in the National Joint Council guidelines). •
Receipts should be numbered, taped on one or more sheets of standard-­‐size paper, and summarized on the expense claim summary form (Appendix F). All sheets should be stapled to the expense report. CIRDI Travel Guidelines: updated January 2015 /5 •
Where helpful, provide explanations and cross-­‐references to establish a clear audit trail from the receipt amounts to those claimed on the expense report. Multiple expenses of the same expense type can be grouped together when documented on distinct receipts. •
When the original receipt has been misplaced, adequate proof of payment must be submitted (UBC travellers may use the missing receipt form: http://finance.ubc.ca/forms) with an explanation of why alternate documentation is being submitted, along with approval from the CIRDI Director, Development & Management agreeing that the replacement proof of payment will be acceptable to DFATD. Adequate replacement proof of payment may be the original credit card statement or a copy of a cancelled cheque. Missing receipts or documentation should be the exception rather than the rule. •
In the rare event where an appropriate back up receipt(s) is missing, written approval is required. Typically a printed copy of e-­‐mail authorization specific to the expense item in question will be sufficient. The approval must be attached to the expense report with submitted receipts. Submission of Expenses – points to note: •
CIRDI travellers should report expenses within thirty (30) days of travel. •
Original itemized receipts must be submitted to CIRDI Director, Development & Management for approval. •
A signed copy of the Travel Approval Form (Appendix E) must be included with the expense claim. ALL PROJECT RELATED EXPENSES All project related expenses must always be included in the project proposal budget form and should be submitted and approved by the CIRDI Management Committee. If a proposed expense is not the most economical means, an explanation should be included. T4NR STATEMENT (non-­‐withholding) sent to non-­‐residents of Canada This form is for statistical, tax receipt and Canada Revenue Agency (CRA) audit purposes only. Non-­‐resident of Canada travellers are not required to file any tax form to CRA, in which case this form is solely for the recipient’s records. This form ensures that the form’s recipient does not write off the amount from their own tax return when filed in their home country. Note that although the form is called ‘Statement of Fees, Commissions, or Other Amounts Paid to Non-­‐Residents for Services Rendered in Canada’, it does not only report payments of services. In relation to CIRDI, this statement reports travel expenses paid out on behalf of the traveller. Canada Revenue Agency requires The University of British Columbia (UBC) to send this form to non-­‐residents of Canada for travel expenses paid out of UBC accounts. A letter from the Institute will inform non-­‐residents of Canada who are travelling for Institute events, projects, and/or workshops. CIRDI Travel Guidelines: updated January 2015 /6 CLAIM CHECKLIST All forms are posted online at: http://www.cirdi.ca/resources/staff/ •
UBC–associated travellers use the UBC expense claim for available at http://finance.ubc.ca/forms#ac A copy is included in the expense forms (http://www.CIRDI.org/governance-­‐management/staff/). •
Coalition members (SFU, EPM) use the Expense Claim Summary form or your own internal form. •
Original receipts including airline ticket stubs, boarding passes (proof of travel) copy of itinerary, and written confirmation of lowest possible cost. Provide the itinerary. If your trip differs from that shown on the itinerary, provide detailed information including reason for change: new dates, times, routing, etc. •
If you are claiming expenses related to a conference or meetings you must provide the final agenda, participant list and any other relevant details. •
Taxis and all ground transportation including mileage and transportation between airport and home. •
Accommodation – separate room cost and tax from other expenses. •
Conference registration including agenda/prospectus. •
Completed meals & incidental expense form. No receipts are required unless otherwise specified by National Joint Council. •
Miscellaneous (Wi-­‐Fi in hotel, visa, departure tax, as applicable). •
Signed travel authorization form. •
Exchange rate documentation to support each required currency conversions. o
•
Use http://www.oanda.com/currency/converter/ as the default option in determining exchange rates All travel expense claims must have the signature of the traveller. The following signatures are required: st
o
1 signature – Traveller o
2 signature – Director, Development & Management and/or Executive Director of CIRDI nd
Send all completed travel claims with original receipts to: Steven Lee CIRDI 408 -­‐ 6190 Agronomy Road Vancouver, BC Canada V6T 1Z3 604-­‐827-­‐1929 Steven.Lee@cirdi.ca CIRDI Travel Guidelines: updated January 2015 /7 APPENDICES All appendices are posted online at: http://www.cirdi.ca/resources/staff/ Appendix A – National Joint Council Meal and Incidental Allowance Rates for Canada & US Appendix B – National Joint Council Meal and Incidental Allowance Rates for International Travel Appendix C – National Joint Council Kilometric Rates for Canada Appendix D – National Joint Council Kilometric Rates for International Travel Appendix E – Travel Approval Form / Planning Criteria Appendix F – Expense Claim Forms CIRDI Travel Guidelines: updated January 2015 /8