Travel, hospitality, events, conference fees, and other employee reimbursable expense Policy for Management and exempt, APOC, PSAC-UPCE and CPAA-represented employees.

1. Policy statement

The purpose of this Policy is to provide for the reimbursement of business expenses incurred by employees for the conduct of corporate business on behalf of the Corporation. The provisions contained herein are mandatory and address expenses normally incurred while conducting corporate business in relation to:

Section 1 – Travel expenses
Section 2 – Hospitality and entertainment
Section 3 – Events
Section 4 – Conference fees
Section 5 – Other reimbursable employee expenses

Employees should ensure that all expenses incurred in relation to this Policy are done so in the most economical, practical and efficient means possible, while still achieving business objectives.

All travel, hospitality, conference fees and event expenditures are to be managed with prudence, be able to withstand public scrutiny and represent the most economic and efficient use of funds given the nature of the activity in relation to the achievement of the Corporation’s business activities.

The Corporation has effective oversight mechanisms, accountabilities and controls in place for travel, hospitality, conference fees and events to ensure that:

• Expenditures incurred are focused on achieving the Corporation’s core mandate and operational requirements.
• Expenditures are minimized and, where they are necessary, are managed in an effective, efficient and economical manner.

These provisions do not constitute income, entitlement, or other compensation that would open the way for personal gain.

2. Exceptions to this Policy

All exceptions to the Policy require the pre-approval of the President and CEO.

3. Responsibilities

3.1 Chief Financial Officer

The Chief Financial Officer (CFO) ensures that the standards for travel, hospitality, conferences and events set out in this Policy are clearly communicated to all employees.

3.2 Pre-approvers

When pre-approving travel, hospitality, conference fees and events, pre-approvers should consider the following elements: *

• The means to avoid or minimize travel, hospitality, conference and event costs;
• Ensuring that travel, hospitality, conference and event expenditures are necessary to support the corporate mandate, operational activities, objectives or priorities;
• Ensuring that standards for travel, hospitality, conferences and events set out in this Policy are applied;
• Limiting the number of departmental travellers to the minimum necessary to deliver the business of the Corporation;
• Selecting economical means of travel when booking transportation, accommodations and meeting facilities.

3.3 Employees and approvers

It is the responsibility of the employee planning on incurring reimbursable business expenses to obtain timely pre-approval at the appropriate level in accordance with this Policy. Specific pre-approval requirements are detailed in Sections 1 to 5.

Following pre-approval, actual expenses must be reviewed and approved by the delegated approver. All expenses are to be submitted through the SAP employee reimbursement tool.

The approver of the expense items, as well as the employee claiming reimbursements, have the primary responsibility and accountability to ensure that expenses claimed are in compliance with this Policy.

All expense claims are subject to review and audit by Canada Post’s internal and external auditors, as well as by the tax authority auditors at any time.

It is the responsibility of the individual employee to properly document business expenses. Complete documentation protects both Canada Post and the individual requesting expense reimbursements. Complete documentation may include hand-written supplemental information, where appropriate, to support the business rationale for expenses.

Misappropriation of corporate funds through abuse of this Policy or falsification of documents submitted as proof of expense will lead to disciplinary action up to and including termination of employment.

Reimbursement for approved expenses will be made to employees via direct deposit to the employee’s bank account.

3.4 General Manager, Sourcing Management

The General Manager, Sourcing Management ensures that rates, allowances and requirements are in line with Treasury Board guidelines and is responsible for overall Policy interpretation and compliance monitoring.

3.5 Sourcing Management

Sourcing Management is responsible for the timely and accurate processing of payments once appropriately approved, and the storage of the expense claim along with the supporting documentation submitted by employees.

4. Corporate credit card

4.1 Use of corporate credit card

The corporate credit card should be used to pay for all expenses being claimed through the employee expense claim process: travel, hospitality, conferences, events, entertainment and other reimbursable employee business expenses.

The corporate credit card is to be used solely for business purposes. Employees are not permitted to use the corporate card for personal use.

4.2 Corporate credit card and traveller benefits

Canada Post has an agreement with a preferred corporate card supplier. Under the terms of this agreement, the corporate credit card provides several types of insurance coverage when used to pay for expenses. These include:

• travel accident insurance when travelling with a common carrier;
• collision/Loss damage insurance when renting a car;
• emergency purchases related to flight delays; and
• hotel/motel burglary and lost baggage insurance.

Full details of this coverage can be found on the Sourcing Management Intrapost Site.

Employees may also take advantage of the following benefits:

• Cash advances through ATMs.

4.3 Corporate credit card distribution

All employees who meet the following criteria are eligible to receive a corporate credit card:

• employees who need to rent a car;
• employees who travel at least once per year by air, train or car rental or need to book hotel accommodations;
• employees who need to expense items other than travel/hospitality, ex., training fees, tuition fees, professional dues, etc.

Applications for the issuance of a corporate credit card must be approved by the employee’s immediate team leader and general manager before being submitted to Sourcing Management Support.

4.4 Payment responsibility

Employees are responsible for the prompt and full payment of their corporate credit card bill each month upon receipt of the billing statement.

Failure to pay the account promptly may result in:

• notification sent to employee’s immediate team leader and responsible vice-president;
• suspension or cancellation of usage of the card; and/or
• garnishment of salary.

For corporate credit card information or application instructions, employees should contactTravel-Voyages@canadapost.ca

4.5 Non-reimbursable corporate credit card expenses

• corporate credit card delinquency fees/finance charges, and
• loss or theft of cash advances.

5. Employees travelling together

To avoid the loss of corporate knowledge and expertise, efforts should be made to ensure no more than three vice-presidents or no more than one vice-president from the same business function travel together. Efforts should also be made to ensure that no more than three senior managers (VPs, GMs and directors) from the same business function travel together.

6. Personal traveller profile

All employees travelling must establish a Confidential Personal Travel Profile with the Canada Post designated travel agency. Reservations will not be accepted by the agency without an established profile. Inactive profiles will be deleted after a period of one year and must be re-established. The employee is responsible for informing the designated travel agency of any personal travel profile changes.

7. Designated travel agency and online booking tool

Employees travelling for corporate business should make all travel bookings (air, train, hotel, accommodation and car rental) through the Canada Post designated travel agency. Compliance is mandatory as the travel agency provides:

• access to Canada Post’s preferred suppliers and negotiated pricing;
• expertise and emergency traveler support;
• important data that is used to reduce costs, negotiate supplier agreements and deliver greater value; and
• details with regard to travelers’ whereabouts in the event of an emergency.

These reservations should be booked using the online travel booking tool through the Canada Post designated travel agency link. The online booking tool is accessible by logging into the SAP Portal.
For international bookings including travel to the U.S. and other complex bookings, travelers are to book through the Canada Post designated travel agency.

Whenever possible, employees should group all of the required bookings (air, train, hotel, accommodation and car rental) for a specific trip within the same online transaction in order to reduce booking fees.

The company’s preferred travel agency is to be used for business travel only. Personal travel bookings are not permitted.

7.1 Emergency / Reservation changes while en route

Travellers may call the designated travel agency and the call will be transferred to the emergency travel service

8. Timeframe for completing and submitting expense claims

Employees should submit expense claims within 30 days for any domestic expense, and within 45 days for expenses incurred outside Canada, in order to ensure that incurred expenses are reflected within departmental budgets and that employees are reimbursed in a timely fashion.

9. Documentation requirements

All expenses claimed by an employee (other than per diem allowances) must be supported by original receipts and proof of payment.
Receipts must include itemization of the expenses, the name of the vendor, location, date, tax registration number and dollar amount.
For example, employees must submit the following original documentation along with their expense claim form:

• air and rail: invoice and itinerary;
• hotel: hotel invoice plus credit card slip/statement or hotel invoice showing a zero balance;
• car rental: complete car rental agreement plus credit card slip/statement or car rental agreement/invoice showing a zero balance;
• entertainment meals: cash register receipt/invoice plus credit card slip/statement or other proof of payment;
• conference fees: invoice, conference agenda, plus credit card slip/statement or other proof of payment;
• any other expense requiring receipt: invoice plus credit card slip/statement or other proof of payment

9.1 Loss of receipt

In any instances where original detailed receipts are required under this Policy to support expenses claimed by an employee, but where such receipt has been lost by the employee, the following shall apply:

1. Employee should attempt to obtain a copy of the receipt from the merchant.
2. In the event that a copy cannot be obtained, the employee should provide the following:
1. A written statement as to why an original receipt cannot be provided;
2. A written description detailing what is being claimed; and
3. Other available documentation showing proof of payment, such as credit card slip or credit card statement.

10. Categorization of expenses

When filling out expenses claims, employees need to properly record and categorize their expenses within the SAP employee reimbursement tool.

11. Converting foreign currency

All expenses in the SAP employee reimbursement tool need to be claimed and recorded in Canadian currency.

11.1 Expenses supported by receipts

Expenses in foreign currencies supported by receipts should be converted into Canadian dollars at the actual exchange rate paid and be supported by the original foreign currency exchange receipts or corporate credit card billing statements.

11.2 Expenses not supported by receipts (per diems)

The SAP tool will automatically convert meal and incidental per diem expenses incurred in the U.S. into their Canadian currency equivalent.

For other meals and incidental per diem expenses incurred in foreign countries (other than the U.S.), the average Bank of Canada currency exchange rate shall apply. The rate shall be the average of the rates applicable on the initial date into the country and the final date out of the country.

12. Travellers with physical disabilities

If a physically disabled traveller is required to pay for special assistance during travel (ex., taxi driver, porter, rental of wheelchair or crutches, etc.) due to the nature of the disability, those costs will be reimbursed as additional incidental expenses, provided they are clearly reasonable, necessary and supported by receipts.

13. Loyalty programs

Provided that there are no additional costs to the Corporation, employees travelling on business can join loyalty programs and retain benefits offered by the travel industry for business or personal use. Such privileges are conditional upon the use of corporately approved services and products.

Employees are fully responsible for any income tax implications that may arise as a result of using employer-paid travel expenses to earn points for personal use.

The Corporation will not reimburse any expenses related to loyalty programs or travel club memberships.

14. Enforcement

Employees should be aware that non-compliance with this Policy will result in one or all of the following:

• delay or withholding of reimbursement;
• reporting of non-compliance to the responsible vice-president for review; and/or
• disciplinary action, up to and including termination of employment, where flagrant, intentional or continuous non-compliance is noted.

15. Other uses of the SAP employee reimbursement tool

The SAP employee reimbursement tool is also used to manage the following:

• isolated posts,
• relocation,
• expenses in relation to employee recognition. **

The eligibility for reimbursements for these expenses is governed by their respective policies.
** Any provision of food and beverage to employees as part of employee recognition is also subject to:

• the pre-approval requirement provision as outlined in section 2 – Hospitality; and
• the approval authorities with regard to the standard cost per person as outlined in section 2 – Hospitality.

16. Who to contact

Employees should direct questions, concerns or suggestions regarding:

• claims, SAP and the payment process, to: travel-voyages@canadapost.ca

17. Section 1 – Travel expenses

17.1 Alternatives to travel

Travel should be avoided where cost-efficient alternatives are appropriate and available. As alternatives to travel, teleconferencing and video conferencing should first be considered. Information about teleconferencing and video conferencing is available on intrapost.

17.2 Definitions of local travel and non-local travel

Local travel status is defined as any corporate business travel within the normal local area of an employee using means such as taxis, public transit, personal vehicle, rental vehicle or fleet vehicle, and not requiring overnight accommodations.

Non-local travel status is defined as any travel requiring the booking of air, train or overnight accommodations.

17.3 Pre-approval requirements

Employees must obtain pre-approval prior to incurring any travel-related expenses.

• Local travel status: Requires informal pre-approval from the employee’s immediate team leader. Informal pre-approval can be verbal or written (email).
• Non-local travel status – domestic: Requires formal pre-approval at least at the director level through the SAP tool. Directors and above require pre-approval by their immediate team leader.
• Non-local travel status – U.S.: Requires formal pre-approval by the employee’s vice-president through the SAP tool. Vice-presidents and above require pre-approval from their immediate team leader.
• Non-local travel status – international: Requires formal pre-approval through the SAP tool by the President and CEO.

The following elements, among others, are required for formal pre-approval requests through the SAP tool:

• summary of the objective of the travel;
• category of travel from a pre-defined list;
• travel is or is not related to participation in an event;
• If yes, provide event authorization number within the SAP tool.
• rationale for in-person travel;
• number of employees travelling for the same purpose and rationale if more than one;
• estimated costs for each of the following:
• transportation
• accommodations
• meals and incidentals.

17.4 Travel outside Canada

Advance planning for U.S. and international travel
Employees anticipating travel to the U.S. or to international destinations should obtain pre-approval and contact the Canada Post designated travel agency as soon as possible to ensure the lowest airfares can be obtained.

U.S. and international travel documents and other requirements
When an employee is required to travel to the U.S. or internationally on corporate business, the employee must make arrangements for obtaining the required mandatory requirements (passport or visa, inoculations, vaccinations, X-rays and certificates of health) at Canada Post’s expense. Medical services recommended by Canada Post should be used where possible and all arrangements must be made by the employee.

Other travel documents not mandatory to travel, such as NEXUS cards, are not reimbursable.

International travel advisories
Employees should contact the Canada Post designated travel as well as the Global Affairs Canada for advice and information with regard to travel in areas where advisories have been issued.

17.5 Transportation selection

Employees may choose various modes of transportation subject to the conditions described in this Policy. Employees should select the mode of transportation that is the most economical and practical when factoring in elements such as time, cost, safety, etc.

17.5.1 Air

The standard method of air transportation for all employees is lowest logical economy airfare with the Corporation’s preferred air carriers, as recommended by the designated travel agency.

All domestic air reservations should be booked using the online travel booking tool through the Canada Post designated travel agency link. The online booking tool is accessible by logging into the SAP Portal.
For international bookings, including travel to the U.S. and other complex bookings, travelers are to book by contacting the Canada Post designated travel agency.

Regular baggage
Whenever possible, employees should have carry-on baggage to avoid extra fees. However, employees will be reimbursed for the first checked baggage fee imposed by the airlines.

Excess baggage
Employees will be reimbursed for excess baggage charges only in one of the following situations:

• When travelling with heavy or bulky materials or equipment necessary for business;
• When the excess baggage consists of company records or property; or
• When travelling for more than one week.

Lost baggage
The responsibility of retrieving and compensating for lost baggage lies with the airlines; thus, Canada Post will not reimburse employees for baggage lost by the airlines. Additional insurance coverage may be provided through the corporate credit card.

Denied boarding compensation
Employees must NOT volunteer for denied boarding compensation when on company business unless:

• Flying outside normal working hours; and
• The delay in their trip will not result in any absence from work, or loss of business.

Overnight delays
Should an airline delay necessitate an overnight stay, the employee must first attempt to secure complementary lodging from the airline. If unsuccessful, the employee should call the designated travel agency or the toll-free Emergency Travel Centre for assistance. Any reasonable out of pocket expenses will be reimbursed by Canada Post.

Cancellations
When a trip is totally or partially cancelled after the ticket has been issued, the employee should immediately contact the Canada Post designated travel agency to cancel the portion of the reservation which will not be used and to request a refund or credit be issued to the Corporation.

If the ticket is refundable, a refund will be issued from the travel agency for the price of the ticket less a cancellation fee.

If the ticket is non-refundable, the employee will be able to use the credit for a future flight booked with the travel agency within a year. In order to ensure the Corporation does not lose the value of the credits, any unused credits with less than 90 days before expiration will be applied by the designated travel agency to any employee travel booking of similar value.

17.5.2 Train

The train should be used:

• When it is less expensive than air travel;
• When it won’t result in negative business impacts; or
• When it is more timely or safer than driving.

The standard for train travel is the next highest class after the full economy class (e.g. business class). All train reservations should be booked using the online travel booking tool through the Canada Post designated travel agency link. The online booking tool is accessible by logging into the SAP Portal.

17.5.3 Car rental

Employees may rent a car for their travel needs when it is more cost effective than travelling by air, train or privately owned vehicle and practical when factoring in elements such as time and safety, etc.
Employees may rent a car at their destination when it is more economical and practical than other transportation modes such as taxis, airport limousines and airport shuttles.

The Corporation will not reimburse parking tickets, traffic tickets and any other related infractions and/or tickets.

Rental vehicles cannot be used for operational requirements, such as moving mail or other equipment. Vehicles required for uses other than transporting passengers must not be charged to the corporate card. The corporate card does not provide insurance coverage for these types of uses. In these instances, please contact Sourcing Management, the section responsible for establishing and managing separate contracts to address operational needs.

Making car rental reservations
Employees are to rent cars from Canada Post’s preferred car rental supplier.

All car reservations should be booked using the online travel booking tool through the Canada Post designated travel agency link. The online booking tool is accessible by logging into the SAP Portal.
Car rental categories
The standard for rental vehicles is full size or smaller. Rental vehicles larger than the standard will be authorized based on factors such as, but not limited to, safety, the needs of the traveller and the bulk or weight of goods transported.

It is the employee’s responsibility to inspect the vehicle for any damages. Any damages found are to be reported to the car rental company representative and ensure the damages are noted on the contract before the vehicle is accepted.

The corporate negotiated rates are also available for personal car rentals. Travellers renting a vehicle for personal travel domestic or outside of Canada should consult with their insurance provider to ensure that they are adequately insured.

Car rental insurance – Domestic
The corporate card must be used when renting cars. Employees must decline any insurance that may be offered by the rental firm for release of liability (often referred to as “Collision Damage Waiver” [CDW]) when obtaining a rental vehicle, as this coverage is already provided by the corporate card. Employees required to rent a car who do not have a corporate card should contact travel-voyages@canadapost.ca.

If an employee requests personal injury coverage from the rental agency, the cost of this additional insurance will not be reimbursed by Canada Post.

Car rental insurance – International
Employees travelling on business should accept all insurance coverage when renting cars in a foreign country, including in the United States, to ensure enhanced coverage while travelling internationally.

Insurance coverage purchased in foreign countries is reimbursable.

Car rental cancellation procedures
Employees are responsible for cancelling car rental reservations in a timely fashion in order to avoid cost to the Corporation:

• Employees should request and record the cancellation number.

Returning car rentals
Every reasonable effort must be made to return the rental car:

• re-fueled in order to avoid excessive fueling charges;
• to the original rental city unless pre-approved for a one-way rental;
• intact (i.e., no bumps, scratches or mechanical failures); and
• On time, to avoid additional hourly charges.

Car rental accidents
Should a rental car accident occur, employees should immediately contact:

• local authorities, as required,
• the car rental company,
• the corporate card company, and
• their team leader.

17.5.4 Use of privately owned vehicle

Employees may use their personal vehicle for business purposes:

• When it is more cost effective and practical (when factoring in elements such as time and safety, etc ) than renting a car, taking a taxi or alternative transportation;
• When it is timelier than taking public transportation.

Claiming kilometres:
Travellers must use the most direct, safe and practical routes and must claim only distances driven for corporate travel.

Employees are not eligible for reimbursement of the distance traveled from their home to their official work location of work (normal commute). An employee's official work: location a Corporate Work Location to which the employee is tied in SAP and which is specified in their letter of offer.

When leaving from home or traveling back home, if an employee is required to report to a location other than their official work location of work on a temporary basis (such as for meetings, training, terminals, or a defined project term), the employee is eligible to claim travel reimbursement for the difference between their official work location of work and the alternative location. An employee is eligible for this reimbursement only if the distance to the alternative location is greater than the distance from their home to their official work location of work.

Employees will be reimbursed for business usage of personal cars in accordance with the approved current kilometric allowance.

Employees who frequently use their vehicle for business purposes may be eligible for a corporate car plan and should contact their local HR representative. Frequent use of vehicle is defined as business purpose in excess of 10,000 km per year. Employees who participate in any corporate car plans are also governed by the corresponding plan policy and any subsequent amendments.

Employees will not be reimbursed for any repairs, including towing of their personal vehicle even if these costs result from business travel.

The Corporation will not reimburse parking tickets, traffic tickets and any other related infractions and/or tickets.

To be reimbursed for use of their personal vehicle for business, employees must provide the necessary information on their expense claim:

• trip date,
• distance in kilometres,
• origin/destination, and
• purpose of business trip.

Motor vehicle insurance
When a privately owned vehicle is used for corporate business, whether at Canada Post’s request or at the employee’s request, the employee is responsible for carrying adequate insurance. The Corporation assumes no financial responsibility for privately owned vehicles other than paying the kilometric rate and the supplementary business insurance premium, where required. The Corporation is not responsible for reimbursing deductible amounts related to insurance coverage.

When personal automobiles are used for business, employees should ensure that their personal automobile insurance covers a minimum of $1,000,000 in third-party liability. 

Travellers who intend to carry passengers are advised to confirm with their insurance agent that they are adequately insured.

When an employee is requested to use his/her privately owned vehicle for corporate business on a regular basis, the following procedures will apply:

• The employee must inform their insurers of the expected annual number of kilometres they will be driving for business use to assess the need for Supplementary Business Insurance (SBI).
• The employee must obtain the estimated costs of SBI for approval. Additional premiums for business use, if any, over the premiums payable for normal home to office commuting, will be reimbursed. Only additional third-party liability premium costs for SBI for one vehicle will be reimbursed during a given time.
• The employee will be reimbursed the incremental cost of the SBI coverage upon presentation of proof of payment.
• Reimbursement of SBI premiums will not be made when frequent use of the vehicle is at the employee’s request.
• Any refund of unexpired corporately paid SBI premiums is to be remitted to Canada Post.

17.5.5 Other transportation

Inter-city bus
Employees who do not drive or prefer not to drive may consider using the inter-city bus for trips when neither airline nor train travel is appropriate. Booking through the Canada Post designated travel agency is not required.

Ground transportation to and from terminals
Employees travelling to the same location should share ground transportation to and from the airport, bus or train terminals whenever possible.

The most economical and practical mode of transportation should be used when the employee is not accompanying a customer.

The following modes of transportation should be considered:

• buses, subways, taxis, ridesharing (e.g Uber, Lift, etc.), etc.
• hotel and airport shuttle services, or
• car rental or personal car.

Other related costs
Tunnel, bridge and road tolls are acceptable if they are unavoidable or practical when factoring in elements such as time, safety, cost effectiveness, etc.

17.6 Accommodations

Hotel reservations should be booked using the online travel booking tool or by contacting the designated travel agency. The online booking tool is accessible by logging into the SAP Portal.

Employees are to make hotel reservations from Canada Post’s preferred list of hotels, where available.

The online booking tool will identify the preferred list as well as a list of additional hotels. Employees should book from the preferred list, but they may choose a lower cost hotel identified by the online booking tool.

When attending a conference, employees may choose to book the hotel where the conference is being held, when it is practical and when factoring in elements such as time, safety, cost effectiveness, etc. This rationale needs to be properly documented within their expense claim submission.

17.6.1 Hotel standard

The standard for accommodation is a standard single room, based on single occupancy, reasonably priced, conveniently located in a safe environment and comfortably equipped.

17.6.2 Rate reasonableness

Domestic destinations
When booking domestic hotels in frequently travelled cities, the following rates for these cities are considered acceptable. (Amount in $CAD, before taxes).

The City Rate Limit published by Public Works and Government Services Canada should be used as a guideline for price reasonableness of hotels outside of the frequently travelled cities.

U.S. and international destinations
When booking hotels outside of Canada, city rate limits published by Public Works and Government Services Canada should be used as a guideline in determining price reasonableness.

Notes:

• For U.S. destinations, the city rate limits are listed in U.S. dollars and exclude service charges and any applicable taxes.
• For international destinations, the city rate limits are listed in U.S. dollars and include service charges and any applicable taxes.

Rates in excess of guidelines

Accommodation rates in excess of:

• the specified acceptable rates for the frequently travelled cities, or
• City Rate Limits published by Public Works and Government Services Canada for travel in other cities

should be documented and justified at time of pre-approval. Justification should be based on cost-effectiveness (including safety, convenience, etc.) or due to exceptional circumstances (Special event/festivities occurring within the city, etc.) impacting accommodation costs and where travel is still required and necessary.

Documentation (information from our designated travel agency or the online travel booking tool) may include available hotels and related rates to support the request.

This should be exercised with prudence and probity, mindful that all expenditures must further the Corporation’s objectives. Although specific circumstances may warrant higher costs, the basic norm should be comfortable, safe and convenient, but not excessive.

17.6.3 Hotel upgrade

Employees may accept room upgrades to suites or executive floor only if:

• The upgrade is at no additional cost to Canada Post; or
• The employee personally assumes the extra cost.

17.6.4 Hotel suites

Employees may select a suite in circumstances where there is a requirement to conduct business, such as for meetings, interviews, etc. and where it is more economical than booking a separate meeting room along with a standard hotel room. Proper justification and supporting documentation must be provided.

17.6.5 Hotel cancellation procedures

• Employees are responsible for cancelling their hotel room
• Employees should request and record the cancellation number.
• Employees will not be reimbursed for “no-show” charges unless there is sufficient proof that the occurrence was unavoidable and not a result of employee negligence.

17.6.6 Private non-commercial accommodation

Although travellers generally stay in commercial accommodation, private non-commercial accommodation is an acceptable option.

Private non-commercial accommodation consists of a dwelling owned or rented by an acquaintance or relative with whom the employee does not normally reside.

A traveller who chooses private non-commercial accommodation while travelling on corporate business can be reimbursed a per diem rate for each overnight stay

17.6.7 Accommodation sharing companies

Due to liability issues, Canada Post does not currently support the use of accommodation sharing companies (ex., Airbnb) and therefore these costs will not be reimbursed.

17.6.8 Hotel and personal telephone usage

These will not be reimbursed. Home communication is included in the incidental expense allowance.

17.7 Travel meals and incidentals

A traveler will be paid the applicable meal allowance for each breakfast, lunch and dinner while on travel status.

A meal allowance (per diem) will not be paid to a traveler with respect to a meal that is otherwise provided by the Corporation or other third party, such as a meal provided by carrier en route, a meal included as part of a conference, a training session or a business meeting, a meal included in accommodation cost, a specific meal being claimed as part of a hospitality expense, etc.

17.7.1 Meal per diem – local travel status

Meal per diems are not an entitlement and will not normally be provided during local travel status.

However, the applicable meal allowance (per diem) for each breakfast, lunch and dinner may be provided when:

• The employee is required to travel at least 40 km from their assigned work place; or
• The employee’s travel is not related to their regular duties;
• Travel occurs outside of their standard working hours; or
• The meal is consumed during non-corporate, offsite training sessions or meetings.

17.7.2 Incidentals per diem – local travel status

Incidentals are not applicable for local travel status and will not be reimbursed.

17.7.3 Meal per diem – domestic non-local travel status

A traveller will be eligible for the applicable meal allowance (per diem) for each breakfast, lunch and dinner while on non-local travel status.

Meal allowances will be reimbursed in accordance with the rates specified in Appendix 1

17.7.4 Incidentals per diem – domestic non-local travel status

For each overnight stay, a traveller will be eligible for an incidental per diem that covers a number of miscellaneous expenses that can be attributed to a period of travel not otherwise provided for in this Policy. These include, but are not limited to, items such as gratuities, laundry, dry cleaning, grass cutting, snow removal, home security checks, plant watering, mail, services, pet care, telecommunication hook-ups and service, shipping of some personal effects, luggage wear and tear, toiletries, magazines, newspapers, etc.

17.7.5 Meal and incidentals per diem – U.S. travel status

For travel to the Continental U.S., the same domestic per diem rates (meals and incidentals) will apply but will be in U.S. currency converted to Canadian dollars. The SAP employee reimbursement tool will automatically convert these into their Canadian currency equivalent.

17.7.6 Meal and incidentals per diem – international travel status

Employees travelling to international destinations are to be reimbursed using the applicable per diem rates (meals and incidentals) as published by the National Joint Council, converted in Canadian dollars.

17.8 Other travel-related expenses

17.8.1 Dependent care while travelling

An employee who is required to travel on corporate business shall be reimbursed actual and reasonable dependent-care expenses up to a daily maximum of CAN$35 per household, with a declaration or up to a daily maximum of CAN$75 per household, with a receipt when:
(a) The employee is the sole caregiver of a dependant who is under 18 years of age or has a mental or physical disability; or
(b) Two corporate employees living in the same household are the sole caregivers of a dependant who is under 18 years of age or has a mental or physical disability and both employees are required to travel on corporate business at the same time.
Dependent-care allowance shall apply only for expenses that are incurred as a result of travelling and are additional to expenses the employee would incur when not travelling.

17.8.2 Extended travel status

Any stay in excess of four months should be discussed with HR Corporate Services at
613-734-8424.

17.8.3 Weekend travel home

The use of the weekend travel home provisions or its alternatives does not constitute a break in continuous travel at the same location.
An employee who is in travel status that extends through or beyond a weekend may be eligible for weekend travel home provisions provided that the following conditions are met:

• Work schedules permit the employee to be absent;
• Appropriate private or public transportation is available and its use is both practical and reasonable;
• Logistics, distance, costs, timing and other operational requirements permit travel; and
• Is determined at management’s discretion based on the above considerations.

Every weekend
An eligible employee authorised to travel home every weekend shall be reimbursed actual transportation costs up to an amount not exceeding:

• The cost of maintaining the employee in travel status for the weekend period (i.e., accommodation, meals, incidentals, and other expense allowances);

Every third weekend
There will be occasions when an employee in travel status for a period of more than 30 consecutive calendar days in Canada or the continental U.S. is so far from home that travel home every weekend would be impractical.
In such situations and provided that the employee is in continuous travel status, the employee may return home on average every third weekend and schedule actual weekend trips home within the maximum number permitted to meet personal needs.
The employee shall be reimbursed the most economical return airfare, the necessary return ground transportation to and from the carrier's terminal and per-diems en route. Meals and incidentals at the destination shall not be reimbursed. The accommodation at the duty travel location need not be cancelled.

17.8.4 Travel insurance coverage

An employee travelling on corporate business will be provided with insurance coverage as if the employee was at his/her regular work place.

Insurance is also provided through Canada Post’s business travel insurance, automobile protection policy, travel suppliers and corporate card supplier.

Travellers should consult with their corporate benefit provider or private insurance provider to obtain advice on additional insurance needs when travelling outside Canada.

17.8.5 Additional travel Insurance

Unless directed/recommended by Canada Post, expenses for additional travel insurance coverage will not be reimbursed.

17.8.6 Illness, accident or emergency in travel status

In the event that an employee becomes ill, injured or dies while travelling on corporate business, the employee or, where applicable, the employee's dependants may be provided with coverage, subject to the terms and conditions of the corporate benefit plans.

Payment for the use of an ambulance (not covered by any Canada Post insurance) or taxi shall be reimbursed when an employee in travel status becomes ill or injured, and transportation to a medical treatment facility is required.

17.8.7 Death while on travel status

If an employee dies while travelling on business, Canada Post’s benefit provider shall reimburse those necessary expenses to return the employee’s remains to his/her home.

Please contact Access HR at 1-877-807-9090 or AccessHR@canadapost.ca.

17.8.8 Combining personal and vacation travel with business travel

Personal/vacation travel may be combined with business travel provided there is no additional cost to the Corporation or adverse business impact.

Corporate card insurance coverage will not apply for the personal/vacation portion when using company-negotiated car rental rates.

Canada Post will reimburse the employee only for business-related expenses.

17.8.9 Use of company-negotiated hotel and car rental rates for personal travel

Hotels and car rental companies normally honour company-negotiated rates for personal use by employees. Employees may be required to provide Canada Post identification to the hotel or car rental companies. Employees must specify when making the reservation that it is for personal use. The corporate card and the Canada Post designated travel agency must not be used for personal travel.

Corporate card insurance coverage will not apply for personal/vacation travel when using company-negotiated car rental rates.

17.8.10 Personal/vacation travel billing procedures

Personal/vacation travel billing should not be combined and should be avoided when possible. All invoices should clearly segregate personal and business expenses.

17.8.11 Companion travel

A companion may accompany an employee on a business trip at the employee’s expense (no additional cost to Canada Post) and where there is no adverse impact on the purpose of the trip. Any travel arrangements for the companion cannot be booked using the online travel booking tool or the Canada Post designated travel agency.

Any travel which includes cost for a companion at the expense of the Corporation requires President and CEO pre-approval

18. Section 2 – Hospitality and entertainment

18.1 Introduction

The provision of hospitality and/or entertainment is often necessary to support conducting and developing the Corporation’s business and to deliver on its core mandate and other business priorities. Hospitality costs may be incurred with third-party stakeholders (customers, suppliers, industry expert/contacts, public interest groups, etc.) as well as in connection with various business meetings. All employees are responsible for exercising prudent management of such expenses, including taking measures to minimize costs.

Hospitality costs for social and personal occasions, such as employee birthdays, team parties or other similar events/situations are not considered hospitality and are not reimbursable by the Corporation.
For hospitality costs related to employee recognition, refer to the Other Uses of the employee reimbursement tool section.
For hospitality where more than one Canada Post employee will be present, the most senior employee must obtain the pre-approval and incur the expenses.

18.2 Definitions of hospitality

Consists of the provision of meals, beverages or refreshments to external stakeholder and/or employees, which is necessary for reasons of courtesy, diplomacy and protocol in the effective and efficient conduct and/or development of the Corporation’s business.

Definition of entertainment
Entertainment is defined as the action of being provided with amusement or enjoyment and includes, but is not limited to, tours of local or other places of interest, and other similar activities for reasons of courtesy, diplomacy and protocol.

18.3 Hospitality for employees only

In some circumstances, and within restrictions defined in this Policy, hospitality may be provided to Canada Post employees as part of internal business meetings which are necessary for the effective and efficient conduct and/or development of the Corporation’s business.

In limited instances, employees may be provided hospitality where they are required to participate in operational meetings, governance or other business meetings, training or events that extend beyond their normal working hours. This would include situations where employees are required to be present and work hours significantly before, through or beyond normal meal periods, including situations when:

• There are no nearby or appropriate facilities to obtain meals or refreshments;
• Staff dispersal is not effective or efficient (ex., food brought in, allowing team to continue work through a meal period).

In situations involving employees only, the following expenses are not reimbursable by the Corporation:

• alcoholic beverages,
• entertainment activities,
• frequent weekly, by-weekly, or similar operational meetings where hospitality is brought in.

18.4 Hospitality and entertainment for third party

Expenses may be incurred for providing hospitality and entertainment to third parties (customers, suppliers, industry expert/contacts, public interest groups, external stakeholders, etc.) for reasons of courtesy, diplomacy and protocol and in support of:

• the conduct and development of the Corporation’s business;
• delivering on the Corporation’s core mandate, operational activities and other business priorities.

The following entertainment expenses are typically not reimbursable:

• concert and theatre tickets,
• golfing green fees,
• sporting event tickets,
• tennis court fees.

Any entertainment expense requires the pre-approval of the President and CEO.
In providing hospitality to third parties, hospitality should be provided only to the minimum number of employees required for reasons of courtesy, diplomacy or protocol and the achievement of the business objectives.

Note: Either when entertaining a third party or being entertained by a third party, employees should also consider the guidance within the following documents:

• Code of conduct
• Conflict of interest

18.5 Pre-approval requirements

Employees must obtain formal pre-approval through the SAP employee reimbursement tool prior to incurring any hospitality and/or entertainment related expenses.

Formal pre-approval requests through the SAP employee reimbursement tool will require (among other information) the following elements:

• hospitality/entertainment objective and description;
• number of Canada Post attendees and third-party attendees;
• list of attendees (name, title and company name of each of the guests and Canada Post employees attending the event);
• estimated cost of planned hospitality;
• estimated cost and description of planned entertainment;
• identify if alcohol (refer to (1) Alcohol below) is being served.

See below for expenditure limits for pre-approval authority levels and amounts:

Pre-approval authority (Note 1, Note 2)	Hospitality threshold *
Chair of the Board of Directors**	Greater than $50K
President and CEO** The President and CEO pre-approval is required in all instances where: Alcohol (1) will be served and expensed; Where the cost per person exceeds the standard cost (see Hospitality expenditure limits below); Entertainment will be provided; Hospitality is being extended at the residence of an employee; Hospitality or entertainment will be provided to a companion accompanying an employee.	Less than $50K
SVP/VP**	Less than $10K
General Manager**	Less than $2,500
Director **	Less than $500

* Includes all cost of food and beverages, applicable taxes and gratuities (tips).
** Directors and above are not required to obtain pre-approval for hospitality expenses of $200 or less when the costs are within the standard cost per person and do not include alcohol.

• For hospitality where more than one Canada Post employee will be present, the most senior employee must obtain the pre-approval and incur the expenses.
• Pre-approval must be obtained, at a minimum, one level above the employee incurring the expense.

Alcohol

The standard for hospitality excludes any alcohol. The reimbursement of alcohol is only permitted in exceptional circumstances for third-party hospitality with approved customers, suppliers, stakeholders (justified by the type of event, the status and nature of participants, the business relationship) or for hospitality events such as award ceremonies, galas, stakeholder meetings or similar occasions, where Canada Post is required to host a third party.

Pre-approval by the President and CEO is required for all alcohol-related expenses.

The use of alcohol is only permitted in limited quantities. Specifically, hosting employees and their guests must restrict their consumption of alcohol to moderate levels and costs. One to two glasses of consumption per person is considered moderate.

Due to the dangers and legal liabilities associated with driving and alcohol consumption, employees are permitted to submit expenses for alternative transportation to their home or hotel for them and/or their guests who have consumed alcohol during a pre-approved event.

18.6 Hospitality expenditure limits

In the planning of hospitality expenditures, the following limitations or exclusions are applied:

• The provision of food, beverages or refreshments is acceptable in accordance with the standard per person cost limit. This limit reflects per person hospitality costs provided per meal type over the course of a single day and per serving for refreshments.
• Hospitality costs within the standard cost per person is the expected meal cost per person to be applied in normal circumstances, particularly in situations involving employees only, and are approved by the appropriate pre-approval authority.
• A cost per person exceeding the standard cost per person is to be applied in exceptional circumstances, justified by the type of event, the status and nature of participants and business relationship, and for reasons of courtesy, diplomacy and/or protocol. The President and CEO is the approval authority for these proposed hospitality costs.

Note: These amounts do not constitute a target spending threshold. All expenditures are to be minimized and, where they are necessary, managed in an effective, efficient and economical manner.
Standard food and beverage cost per person

Food and beverages	Standard cost* per person
Breakfast	1.5 X Breakfast allowance
Refreshment (1)	0.5 X Breakfast allowance
Lunch	2.0 X Lunch allowance
Reception (2)	2.0 X Breakfast allowance
Dinner	1.75 X Dinner allowance

The calculations based on the meal allowances for the cost per person are as follows:

Food and beverages	Standard cost* per person
Breakfast	$35.40
Refreshment (1)	$11.80
Lunch	$47.80
Reception (2)	$47.20
Dinner	$102.55

* Includes all costs of food and beverages, applicable taxes and gratuities (tips).

• Includes beverages or food (ex., light snacks) or both, served between meals.
• A function over a prolonged period of time, where food may be served for the purpose of sustaining attendees and where a meal may or may not be served afterward.

18.7 Tipping practice

The standard tipping practice is 15% of the total bill before taxes. In cases where mobile payment terminals offer tipping options based on post-tax totals, it is acceptable to select the 15% post-tax option.  Also in certain circumstances, establishments may charge an “imposed gratuity” which could be in excess of 15%.  (e.g. Group catering being charged 18%).  Tips outside of these guidelines will not be reimbursed.

19. Section 3 – Events

19.1 Introduction

Events are typically related to the development and/or the ongoing support of the Corporation’s business and governance. Events may include both third-party stakeholders and employees.

19.2 Definition of event

Events involve the gathering of individuals, both employees and/or third parties, engaged in activities other than operational activities of the Corporation. Examples of events include, but are not limited to:

• management and staff off-site meetings;
• conferences hosted by the Corporation;
• awards and recognition ceremonies;
• corporate-sponsored celebration activities;
• a number of employees from the same team attending the same external conference (ex., a director and his manager; 2 managers under the same director, etc.).

For clarity:

• Business/operational and governance meetings conducted within Canada Post’s facilities are not events.
• Training activities are not events.

19.3 Definition of operational activities

Operational activities are those activities undertaken to deliver the Corporation’s mandate and services including corporate internal services.
For individuals, operational activities are those activities undertaken in the performance of their assigned tasks, as set out in position descriptions, terms of reference, and statements of work or other like documents.
Any gathering of individuals, the purpose of which is not to conduct operational activities, shall be defined as an event.

19.4 Examples of events

Off-site management meetings, National Sales Conference, annual public meeting, E-Commerce Innovation Awards, town hall meetings.

19.5 Pre-approval requirements

Employees must obtain formal pre-approval through the SAP employee reimbursement tool prior to incurring any event-related expenses.

The required pre-approval authority is determined based on the total cost of the planned event. The total cost of an event would include items such as (1):

• internally organized conference fees;
• professional service charges (audio visuals, simultaneous translation, etc.);
• group transportation costs (ex., charter bus);
• facilities rental fees;
• hospitality costs (food and beverage costs) (2) ;
• entertainment costs;
• gratuities and service charges;
• estimated travel costs (transportation, accommodation, meals and incidentals) incurred by individuals in order to attend the event (3).

1. In the case of multiple employees from the same department attending the same external conference, the above would also include the conference attendance/registration fees. A single employee attending a conference would not constitute an event.
2. Hospitality expenses required as part of an event are also subject to all of the requirements of Section 2 of this Policy.
3. Travel expenses incurred by an employee in order to participate in an event are also subject to all of the requirements of Section 1 of this Policy.

Event costs exclude salary costs and other corporate fixed operating costs as part of the ongoing operations of the Corporation.

Events
Pre-approval authority*	$ Threshold
BOD Chair	$100,000 +
President	Less than $100,000
SVP/VP	Less than $50,000
GM	Less than $10,000
Director	Less than $1,000

* The required pre-approval authority for an event that includes hospitality costs will be the highest authority required under either this section or Section 2 – Hospitality of this Policy.

19.6 Group meeting and internally organized conference travel reservation procedures

The Canada Post Conference Organizer should be contacted by any department planning to sponsor an event (group meeting/internally organized conference) that has a group of people travelling to the same destination and requiring accommodation of at least 10 rooms each night; and/or requires a budget of $10,000 or more, with or without accommodations.

20. Section 4 – Conferences fees

20.1 Introduction

Conferences or similar events often provide unique opportunities for exchange, debates or discussion of specialized or professional information, including establishing or maintaining relationships necessary for the conduct of the Corporation’s business or the delivery of its core mandate. Conferences tend to be organized by external organizations, and participants are charged fees to attend. To that end, conference approval authorities must be conscious of the need for prudence and necessity including justification where travel approval is required under this Policy. The number of employees attending a conference will be the minimum necessary to achieve the Corporation’s objective.

20.2 Definition

Conference refers to a congress, convention, seminar, symposium or other formal gathering, which is usually organized by a third party external to the Corporation, where participants debate or are informed of the status of a discipline (ex., economics, technology, management, etc.). Guest speakers are often part of such conferences that involve employees and/or non-employees. This would include examples such as Universal Postal Union (UPU) conference, professional organization conferences (legal, finance, human resources, engineering, etc.).

20.3 Pre-approval requirements

Conference fees require formal pre-approval at least at the director level through the SAP employee reimbursement tool. Directors and above require pre-approval by their immediate team leader.

Employees must provide the business purpose of attending a conference (ex., training, presenter, etc.).

When travel is also required for employees to attend the conference, the pre-approval request must include the estimated conference fees and the estimated travel expenses through the SAP employee reimbursement tool.

In situations where a number of employees from the same team (ex., a director and his manager, two managers under the same director, etc.) attend the same external conference, this constitutes an event, which is subject to all of the requirements of Section 3 of this Policy.

21. Section 5 – Other employee expenditures

21.1 Introduction

Other business expenses, those that are not related to travel, hospitality/entertainment and events, may be claimed through the employee expense claim process, as described below.
Under no circumstance should this process be used to circumvent other Procurement processes, such as Ariba, or to avoid authorizations or purchase items that are not approved by Canada Post.

For items that are required on a regular basis and are not (themselves or an equivalent) readily available through Ariba, please contact Sourcing Management for assistance.

21.2 Pre-approval requirements

Prior to incurring other employee expenditures, employees are required to obtain informal pre-approval from their immediate team leader. Informal pre-approval can be verbal or written (email).

21.3 Allowable expenses

The following other business expenses may be claimed by employees through the employee reimbursement process, subject to their applicable policies. All expenses must be supported by an original detailed receipts. Credit card slips and statements are not considered receipts.

• safety shoes for employees not entitled to the uniform program;
• medical assessments fees (only when requested by Canada Post);
• books and subscriptions that are business-related and support the employee in accomplishing their duties;
• training fees as part of a pre-approved training plan;
• tuition fees (ex., courses, seminars, school tuition fees, etc.) as part of a pre-approved training plan;
• professional/business membership fees and dues if the membership is business-related and supports the employee in accomplishing their duties or where stipulated through a collective agreement;
• minor office or operating supplies less than $50 that are not readily available in Ariba;
• flowers may be charged to Canada Post in the event of the death of an employee, their spouse, children and step-children. A donation in lieu of flowers may be made to the nominated charity in the name of Canada Post. Charitable donations or sponsorships are not allowed under this Policy.
• For Operations employees who are not provided with a corporate phone, personal cellular phone usage for business calls, which are reasonable and necessary for conducting business and with an original bill attached to the expense claim.

21.4 Expense claim submissions

Employee Expense Claim

APPENDIX 1

Meals and overnight incidental allowance
(per diem rates)

 

Per diem	Canada and U.S.*	Yukon and Alaska	N.W.T.	Nunavut
Meal allowances (including tax/tip)
Breakfast	$23.60	$24.35	$26.80	$29.60
Lunch	$23.90	$22.35	$32.55	$35.90
Dinner	$58.60	$64.45	$69.60	$95.65
TOTAL	$106.10	$111.15	$128.95	$161.15
Incidental allowance	$17.30	$17.30	$17.30	$17.30
Private non-commercial accommodation	$50.00	$50.00	$50.00	$50.00

* Allowances in the Continental U.S. are the same as in Canada but paid in U.S. funds.

For other international rates, consult the National Joint Council.

Appendix 2

Kilometre rates cents/km

 

Province/Territory	First 12,900 km	Requested rates
Alberta	50¢	12¢
British Columbia	54¢	13¢
Manitoba	51¢	12.5¢
New Brunswick	54¢	12.5¢
Newfoundland	57¢	14¢
North West Territories	61¢	21¢
Nova Scotia	55¢	11¢
Nunavut	55¢	21¢
Ontario	57¢	12.5¢
Prince Edward Island	53¢	12¢
Quebec	55¢	13¢
Saskatchewan	50¢	12.5¢
Yukon	62¢	20.5¢

Appendix 3

Definitions

Conference

Conference refers to a congress, convention, seminar, symposium or other formal gathering, which is usually organized by a third party external to the Corporation, where participants debate or are informed of the status of a discipline (ex., economics, technology, management, etc.). Guest speakers are often part of such conferences that involve employees and/or non-employees. This would include examples such as Universal Postal Union (UPU) conference, professional organization conferences (legal, finance, human resources, engineering, etc.).

Entertainment activity

The action of being provided with amusement or enjoyment and includes, but is not limited to, tours of local or other places of interest, and other similar activities for reasons of courtesy, diplomacy and protocol.

Event

Events involve the gathering of individuals (both employees and/or third party) engaged in activities other than operational activities of the Corporation. Examples of events include, but are not limited to:

• management and staff off-site meetings,
• conferences hosted by the Corporation,
• awards and recognition ceremonies,
• corporate sponsored celebration activities,
• a number of employees from the same team attending the same external conference (ex., a director and his manager; 2 managers under the same director, etc.).

For clarity

• Business/operational and governance meetings conducted within Canada Post’s facilities are not events.
• Training activities are not events.

Hospitality

Consists of the provision of meals, beverages or refreshments to external stakeholder and/or employees, which is necessary for reasons of courtesy, diplomacy and protocol necessary in the effective and efficient conduct and/or development of the Corporation’s business.

Operational activities

Operational activities are those activities undertaken to deliver the Corporation’s mandate and services, including corporate internal services.
For individuals, operational activities are those activities undertaken in the performance of their assigned tasks, as set out in position descriptions, terms of reference and statements of work or other like documents.
Any gathering of individuals, the purpose of which is not to conduct operational activities, shall be defined as an event.

Reception

A function over a prolonged period of time, where food may be served for the purpose of sustaining attendees and where a meal may or may not be served afterward.

Refreshments

Include beverages or food (ex., light snacks) or both, served between meals.

Training

Fees paid for formal learning activities, which include a curriculum and established learning objectives, and where the primary purpose is to enable participants to maintain or acquire skills or knowledge.

Local travel status

Any corporate business travel within the normal local area of an employee using means such as taxis, public transit, personal vehicle, rental vehicle or fleet vehicle, and not requiring overnight accommodations.

Non-local travel status

Any travel requiring the booking of air, train or overnight accommodations.