Travel and Expense Policy

To provide guidance on the claiming and reimbursement of expenses incurred by employees while conducting Seneca business.

This policy applies to any person representing Seneca, or acting on Seneca’s behalf, who is making an expense claim. This includes employees, volunteers and contractors.

Costs, related to travel, meals and hospitality, incurred while conducting Seneca business.

The provision of food, beverage, accommodation, transportation and other amenities paid out of public funds to people who are not engaged to work for Seneca, Broader Public Sector organizations or any other Ontario government ministries, agencies or public entities.

1. This policy is based on four (4) key principles, as outlined in the Ontario Broader Public Sector Expenses Directive (BPS).
   1. Accountability: Seneca is accountable for funds used to reimburse employee travel, meal and hospitality expenses. All expenses incurred by employees, volunteers or contractors acting on Seneca’s behalf must support Seneca’s business objectives.
   2. Transparency: The rules surrounding travel, meal, hospitality and employee reimbursement for these expenses are clear, easily understood and available to employees and the public on Seneca’s website.
   3. Value for money: Funds must be used prudently and responsibly and with discretion. All travel, meals and hospitality plans must receive appropriate authorization, support Seneca’s business and be conducted economically with health and safety considerations.
   4. Fairness: Employees' legitimate, authorized expenses incurred during Seneca business will be reimbursed.

1. Employees shall ensure expenses are pre-approved as much as conditions allow. Expenses incurred during the course of Seneca’s business but not approved will not be reimbursed. Authority levels for travel authorization, cash advances and travel expenses are outlined in Appendix A.
2. Employees shall submit all claims with electronic copies of original (itemized) receipts for all items, except for meal expenses when meal allowances are used as outlined in section 9.3 on a monthly basis. Credit card slips are not sufficient as a receipt. Seneca may reject reimbursement claims that are more than three (3) months old.
3. Employees must obtain written approval to receive reimbursement for expenditures with no receipts. A written explanation of why the receipt is unavailable, description of the item and expense is submitted with the approval. Missing Receipt Form can be found here.
4. Employees shall repay any overpayments on claims.
5. Employees ending their employment with Seneca must submit any expense claim(s) before leaving Seneca.
6. In situations where expenses are incurred for a group of employees, the most senior person present at the event shall submit a claim for the expenses.

1. Consultants and contractors are not eligible for hospitality, incidental or food expense reimbursement in any contract with Seneca. Expenses that are not reimbursable include:
   
   • meals, snacks and beverages
   • gratuities
   • laundry or dry cleaning
   • valet
   • dependent care
   • home management
   • personal telephone calls.
2. Consultants may be reimbursed for allowable expenses that are outlined in the service contract.

1. Employees approving expense claims shall ensure that the expenses claimed were necessarily incurred in conducting Seneca business and that the appropriate documentation is presented before providing an authorizing signature.
   
2. Employees shall not approve their own expense claims. Approval at the next higher authority level must be obtained before the claims can be processed.

1. Seneca will reimburse the legitimate and reasonable travel expenses of persons travelling on Seneca business.
2. Travel expenses are allowed for the employee only. Any share of expenses applicable to an employee’s spouse or related persons accompanying the employee shall not be reimbursed.
3. The appropriate signing authority must approve a Travel Authorization form before travel and related expenses are incurred. Refer to Appendix A for the signing authority levels required to approve travel.
4. Employees shall select the most practical and economical means of travel.
5. Seneca may allow for flexibility with international travel based on location, length of travel, available accommodations and health and safety.

1. Employees are covered while travelling in or outside of Canada under the employer’s health insurance plans in the event of illness or injury.  The cost of additional private medical/health insurance is not reimbursed.
2. Employees are covered under the employer’s health and accident insurance plans. The cost of additional coverage is not reimbursed.
3. For vehicles rented full insurance is to be purchased at the time of the rental and these costs will be reimbursed.

1. Rates are based on kilometres accumulated from April 1 of each year (fiscal year).
2. Expense claims must be submitted with distances calculated in kilometres. See Appendix B for kilometer reimbursement rates.
3. Employees must track their cumulative kilometres driven per year, and use the appropriate rate on each claim.
4. Using a personal vehicle
   1. It is the driver/owner’s responsibility to ensure that the motor vehicle insurance includes coverage for business use of the vehicle.  Seneca will not reimburse the costs of insurance coverage for business use.  Seneca is not responsible for reimbursing deductible amounts related to insurance coverage and in event of an accident, will not permit a claim for any damages.
   2. A rental vehicle should be considered if driving more than 200 kilometres in a day or five consecutive days, even if less than 200 kilometres. 
5. Parking and tolls (407)
   
   1. Reimbursement is provided for necessary and reasonable expenditures on parking, as well as toll for highways, when driving on Seneca business.  Parking costs incurred in the office area as part of a regular commute to work will not be reimbursed.  The destination and purpose of travel must be provided on the expense report.
   2. There is no reimbursement for traffic or parking violations.
   3. Employees will be reimbursed for Hwy 407 (toll) when used for Seneca business. Charges associated with regular commute to work will not be reimbursed. The cost of a monthly or annual fee to lease a transponder will not be reimbursed. See Appendix B for toll reimbursement rates.

1. Meal expenses that are reasonable and appropriate shall be reimbursed.
2. Employees attending business meetings or events at any Seneca campus shall not claim for meals.
3. Meal expenses will be reimbursed at the established meal reimbursement rates (including taxes and gratuities) as listed below. Receipts are not required to be submitted or retained with meal claims. Meals must be purchased in order to be able to submit a claim for reimbursement. Alcohol cannot be claimed and will not be reimbursed:
   • Breakfast             $21.90
   • Lunch                   $22.15
   • Dinner                  $54.40
4. When employees claim more than one meal for a day, they may combine the maximum rates and allocate the sum between the meals.
5. Only meal expenses actually claimed for the day may be used in the combined rate.
6. The maximum allowable gratuity is 18% of the total cost of a meal.
7. Itemized receipts are not required to claim meal expenses with the maximum reimbursement rates.  Claim above these rates require justification and approval.
8. Meals included in conference fees, flights, provided by the employee’s host or in any other means already covered in other costs will not be reimbursed.
   
9. Reimbursement rates determined by the federal government shall be used for claims where the meal expenses were incurred outside of Canada.  United States (USA) rates are as listed above in US dollars. For more information, refer to the current version of the National Joint Council Travel Directive. These rates are an allowance and include taxes and gratuities.

1. Hospitality may only be provided when it does not obligate, appear to obligate or inappropriately influence the recipient and is provided in support of Seneca’s initiatives and objectives.
2. Hospitality events shall use Seneca-owned facilities when possible and appropriate.
3. Functions involving only Seneca employees, employees of (BPS) organizations and Ontario government ministries, agencies or public entities are not considered hospitality functions and shall not be reimbursed.
4. Consultants are not eligible for hospitality expense reimbursement.

1. The reimbursement of alcohol expenses requires the approval of the President’s Office or delegate as outlined in the alcohol policy.
2. Alcohol shall only be served at events when prior written approval has been obtained from the President’s office.
3. The department hosting the event will work with the President’s Office to obtain required liquor licenses and ensure compliance with required regulations and legislation.
   
4. The serving of alcohol at an event shall be done in a responsible manner in accordance with Smart Serve Ontario protocols. Food must be served when alcohol is available.
   
5. Alcohol included in meal expense claims shall not be reimbursed.

1. Meeting expenses may be claimed if they support Seneca’s business. Expenses for regularly scheduled internal/departmental meetings cannot be claimed. Reimbursable meeting expenses include off-site meetings, activities and events provided to Seneca employees (including professional development events), employees of BPS organizations or any Ontario government ministries, agencies and public entities that advance Seneca’s strategic directions.
2. Non-reimbursable meeting expenses include office social events, retirement parties and staff holiday parties and lunches unless the meeting is approved as outlined in Sec 12.6.
3. Meals served to employees as part of an internal/departmental meeting shall only be reimbursed in cases where the meeting falls inside of a regular meal period and could not be accommodated at any other time, or where serving a meal at the meeting is seen as an efficient use of the employees’ time.
4. Requests for reimbursement of meeting expenses must be accompanied by original, itemized receipts, proof of the business nature of the meeting and a list of employees in attendance.
5. Light refreshments may be served at meetings involving non-employee members or employee-only meetings that are in excess of two (2) hours.
6. Office events, retirement parties and staff holiday parties/lunches shall be covered by Seneca to a maximum of $20.00 (including taxes and gratuities) for each employee attending the event and will require prior approval of a Vice President.
   
7. The approval of the President or delegate is required if alcohol is to be served.
   
8. The President or delegate may approve Seneca-wide events for business purposes or events that are considered desirable as a matter of protocol or courtesy. Alcohol may be served at these pre-approved events.
9. Seneca may also provide support, including meals and refreshments, when hosting staff from other institutions and during discussions or conferences on issues of mutual interest and/or that seek to further institutional or governmental objectives.
   
10. Expenses related to these situations shall be claimed as meeting expenses, provided approval is obtained from the appropriate Vice President or the President’ office.

1. Appropriate token gifts of appreciation including gifts of service (e.g., retirement), may be offered to people who are not engaged in work for Seneca.
2. Cash or gifts cards are not permissible forms of gifts and are not eligible for reimbursement.
3. Token gifts should be reasonable in value and detailed receipts must accompany all claims for reimbursement.
   
4. Appropriate gifts of compassion or condolences are reimbursable expenditures.
5. Gifts purchased for social events held within a department are not reimbursable expenditures. Items purchased shall be funded by the department collections for the gift.

1. Seneca’s authorized business plan for cell phones must be used for business travel.

1. Expenses considered to be personal in nature are not reimbursable by Seneca.
2. Employees may only claim reasonable charges necessarily incurred in the course of carrying out authorized Seneca business.
3. Non-reimbursable expenses include:
   • items purchased for personal use
   • fines incurred as a result of any illegal act or traffic violations
   • fines resulting from border crossing violations
   • hotel room movie/game charges and in-room bar services, excluding the purchase of water
   • any additional/incremental costs incurred as a result of travelling with a spouse, related person
   • credit card fees and interest charges
   • those incurred on behalf of other Seneca employees, unless the individual is submitting the claim on behalf of a group and is the most senior person in the group
   • club memberships for personal recreation or socializing purposes
   • professional advisory services for personal matters, unless prior approval is received from the appropriate Vice President or the President.

1. Employees shall apply benefits earned and accumulated due to travelling on Seneca business against the purchase of future travel expenses.
2. Formal reporting of these benefits is not required due to the cost and complexity associated with reporting and quantifying the value of airline, hotel, car rental and credit card incentives.
3. Employees are responsible for quantifying and reporting the value of benefits earned and accumulated as a result of travelling on Seneca business for income tax purposes. For more information, refer to the Canada Customs and Revenue Agency Interpretation Bulletin 470R.

1. Should an employee fail to adhere to Seneca’s Travel and Expense Policy, the supervisor of the employee shall take appropriate corrective action in consultation with Human Resources, which may include a review of the employee’s authorization to travel and/or disciplinary actions.
2. The employee will reimburse Seneca for ineligible expenses identified in an audit.

• Appendix A: Travel Authorization, Cash Advances and Travel Expenses
• Appendix B: Kilometre Reimbursement Rates
• Travel and expense FAQ (PDF)
• Travel and expense checklist (PDF)

• Signing Authority Policy
• Procurement Policy
• Alcohol Policy

• T4130 Employers' Guide - Taxable Benefits and Allowances
  • t4130-21e.pdf (canada.ca)
• National Joint Council Travel Directive
• Ontario Broader Public Sector Expenses Directive
• Ontario Broader Public Sector Procurement Directive

The following denotes positions with signing authority for final approval:

Seneca international staff may obtain prior approval for their travel program on a monthly or quarterly basis from the Vice-President, Finance and Administration and the President.

Employees require approval from their supervisors even if the travel area is within their authorization.

Limits for cash advance and travel expense authorizations are as follows:

**Employees must track their cumulative kilometres driven per year, and use the appropriate rate on each claim.

Use of Highway 407 and other toll roads

The destination and purpose of travel must be provided on the expense report.

Employees will be reimbursed for the following costs:

Last Revision: September 2022