EXPENSE TYPE MATRIX. Expense Categorization & Supporting Documentation

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EXPENSE TYPE MATRIX Expense Categorization & Supporting Documentation Note: Areas where local cost controls are applied more tightly than in the Employee Business

1 EXPENSE TYPE MATRIX Expense Categorization & Supporting Documentation Note: Areas where local cost controls are applied more tightly than in the Employee Business & Travel policy are outlined the Appendix. Please consult the Appendix or your local Finance Department for more information regarding Required Supporting Documents.

2 5.5.2 Choice of Airfare / Airline AIRFARE DOMESTIC All travel reservations must be made through SNC-Lavalin s designated travel reservation services. To be used for costs incurred while travelling within your country of attachment such as: extra luggage, flight change fee, etc. Original receipts for the extra fees and description of fees. (The original flight ticket itself booked by the travel services will not appear on the employee s expense report) Choice of Airfare / Airline AIRFARE INTERNATIONAL All travel reservations must be made through SNC-Lavalin s designated travel reservation services. To be used for costs incurred while travelling abroad (outside your country of attachment) such as: extra luggage, flight change fee, etc. Original receipts for the extra fees and description of fees. (The original flight ticket itself booked by the travel services will not appear on the employee s expense report) Choice of Airfare / Airline AIRFARE HOME LEAVE. Asia Pacific Based on assignment conditions, some employees may be entitle to claim airfare to return to their point of origin for an annual leave. All travel reservations must be made through SNC-Lavalin s designated travel reservation services. 5.6 Rail Travel TRAIN FARES TRANSPORTATION LONG DISTANCE : Train fares 5.8 Car Rental CAR RENTAL Car rental fees incurred while on company business. 5.8 Car Rental FUEL Fuel expenses relative to a rental vehicle or project equipment requiring fuel. Signed assignment letter (from Project Manager and/or Divisional Head, or from H.R.) + a copy of the assignment conditions Visas and Work Permit VISA FEES for Europe & LATAM Fees related to the issuance of a required work permit, visa or any other travel document required for a business trip (as indicated by the Travel Services function) will be reimbursed by SNC-Lavalin.

3 6.4 Vaccination MEDICAL FEES / EXPENSES for UK Fees and expenses related to medical tests (including vaccination) required for business travels Use of Personal Car PERSONAL CAR MILEAGE for Atkins China Use of personal automobile for business purposes. Mileage reimbursement covers all car costs including fuel (employees cannot claim fuel in addition to the mileage reimbursement). No receipts required. Specify : points of departure and arrival, rate used and distance covered. The maximum reimbursement rates can be found on Infozone For Candu unionized employees, they will be reimbursed according to the union agreement Insurance, Maintenance & Registration RENTAL CAR REPAIRS Any maintenance or repairs done to rental vehicles Insurance, Maintenance & Registration FLEET VEHICULE MAINTENANCE / REPAIRS Any maintenance or repairs done to fleet vehicle Parking and Tolls PARKING Parking fees incurred while travelling away from home on company business. Parking space under a rental agreement. Taxable benefits for Canada. Rental agreement or bill + original receipt and proof of payment Parking and Tolls TOLLS / ROAD CHARGES for UK Toll fees incurred while travelling away from home on company business Taxi and Public Transportation PUBLIC TRANSPORT TRANSPORTATION SHORT DISTANCE metro, bus, tramway, ferry boat (i.e: public transportation) Taxi and Public Transportation TAXI Taxi expenses incurred while travelling away from home on company business.

4 10.8 Hotel and Accommodation HOTEL AND ACCOMMODATIONS for lodging only (excludes meals, phone calls, Internet access, entertainment on a hotel bill, which will be claimed on separate lines). If these expenses are incurred while being relocated for employment purposes, please use relocation expenses Fitness Centres and Health Clubs STAFF WELFARE / STAFF WELLNESS & UK Fees charged to access the hotel fitness centre or a nearby fitness centre associated with the hotel will be reimbursed. Health club and spa expenses, such as massage, treatments, personal trainer or manicure are not reimbursed Laundry and Dry Cleaning Fees LAUNDRY & UK Laundry & dry cleaning fees incurred by employee while on business travel exceeding 5 consecutive days Cash in Lieu (CIL) CASH IN LIEU Middle East It is accepted that employees may prefer not to travel to their Point Of Origin for annual leave and therefore there is an approved and regulated practice to pay out the value of a ticket/s to the employee instead of the Company arranging flight tickets. Signed assignment letter (from Project Manager and/or Divisional Head, or from H.R.) + a copy of the assignment conditions Exchange Fees and Rates CURRENCY EXCHANGE FEES for North America Exchange and cash withdrawal fees incurred to obtain foreign currencies necessary to pay expenses. Original supporting receipt / bank statement. (if not provided, the Corporate rate will be applied) Allowances & Per Diems LODGING PER DIEM & Europe Short-term assignment rental cost per employment letter. Flat allocation provided per employment letter for accommodation payment. Signed assignment letter from Global Mobility Allowances & Per Diems PER DIEM MEALS for Africa, Middle East & UK Daily fixed amount during the short term assignment to claim meals. Signed assignment letter with fixed amount (from Global Mobility, Project Manager and/or Divisional Head, or from H.R.). for Candu Employee.

5 10.14 Allowances & Per Diems EDUCATIONAL OWANCE Middle East An amount determined by Global Mobility paid to cover the tuition of the employee s children during an assignment. Signed assignment letter from Global Mobility + a copy of the assignment conditions Allowances & Per Diems RELOCATION EXPENSES for North America Any costs incurred to for relocation (moving company, moving of furniture, hotels). Please contact Global mobility before incurring such expenses. Signed assignment letter with fixed amount (from Global Mobility) + a copy of the assignment conditions Allowances & Per Diems SUBSISTENCE & GENERAL OWANCE LATAM A fixed amount paid to cover the cost of meals and incidentals. Signed assignment letter with fixed amount (from Global Mobility) + a copy of the assignment conditions Allowances & Per Diems RENT MIDDLE EAST & UK A fixed amount paid for related housing costs to an employee during an assignment. Signed assignment letter with fixed amount (from Global Mobility) + a copy of the assignment conditions Meals MEALS/SUBSISTENCE Individual meals and refreshments. Can include tips Meals with External Third- Parties BUSINESS MEALS (3RD PARTIES) for Atkins China Restaurant or catering with 3rd-parties during the normal course of business. Can include tips. IMPORTANT NOTE: If the expense exceeds $250 per person, you must first obtain the approval from Ethics & Compliance by completing the online Compliance Scorecards. Furthermore, if the meal is offered to a Government Official, regardless of the amount, the Compliance Scorecards must be completed. If the scorecard cannot be completed before the expense is incurred, make sure to complete it as soon as possible Tips and Gratuities TIPS/GRATUITIES for Middle East - North America & Atkins China Tips & gratuities reasonable and in compliance with local customs.

6 ENTERTAINMENT - CLIENT May include but are not limited to tickets to concerts or sporting events, but excludes, any meals, travel or lodging associated with the event. IMPORTANT NOTE: If the expense exceeds $250 per person, you must first obtain the approval from Ethics & Compliance by completing the online Entertainment Benefit Pre-Approval Form. Furthermore, if the event ticket or similar item is offered to a Government Official, regardless of the amount, the Entertainment Benefit Pre-Approval Form must be completed. If the scorecard cannot be completed before the expense is incurred, make sure to complete it as soon as possible. ENTERTAINMENT - STAFF May include but are not limited to tickets to concerts or sporting events, but excludes, any meals, travel or lodging associated with the event. GIFT - STAFF for LATAM Gifts to employees for special occasions. SNC-Lavalin reimburses expenses incurred for gifts to employees for special occasions if they are reasonable and approved as per the instructions below: Amounts of $100 or less have to be approved by the employee s manager; Amounts greater than $100 and lesser than $500 have to be approved by the Business Unit or Corporate function EVP; Amounts above $500 have to be approved by an Executive Committee member. The Expense Report must specify the reason for which the Expense has been incurred and include the appropriate approval.

7 GIFTS - THIRD PARTIES for Africa - Europe - & LATAM Gifts to 3rd-Parties such as clients or suppliers will only be reimbursed if in compliance with the Compliance Standard Operating Procedure. IMPORTANT NOTE: If the expense exceeds $250 per person, you must first obtain the approval from Ethics & Compliance by completing the online Compliance Scorecards. Furthermore, if the gift is offered to a Government Official, regardless of the amount, the Compliance Scorecards must be completed. NEWSPAPERS / MAGAZINES / BOOKS Excludes tuition books Symposiums or Conferences CONFERENCE & SEMINAR REGISTRATION COSTS Employees attending a Seminar or conference with a registration fee. Original receipts and registration fee proof of payment by the employee (receipt in the name of the employee) Training & course Fees TRAINING & COURSE FEES Training course fees incurred for competencies related to their job tasks to include job certification, job competencies, certification and exam fees for various professional associations Professional Dues PROFESSIONAL SUBSCRIPTIONS / DUES Association membership fees. Taxable benefits for Canada. Original receipt including association name and proof of payment Professional Dues PROFESSIONNAL LICENCES Professional certifications or professional associations required in the course of business. Taxable benefits for Canada. Original receipt including association name and proof of payment Professional Dues CORPORATE SUBSCRIPTIONS Asia Pacific Corporate subscriptions to magazines, journals, publications Clothes PROTECTIVE PERSONAL EQUIPMENT Europe Clothing is not reimbursed by SNC-Lavalin unless contractually stated otherwise. Health and Safety required clothing or equipment may be claimed through an Expense Report in exceptional circumstances.

8 10.24 Personal Phone INTERNET / ONLINE FEES for North America, LATAM & UK Personal phone used for company-related business, Internet, calling card, Skype calls, hotel calls. Original copy of phone bill + proof of payment Personal Phone PHONE / MOBILE for North America & UK Personal phone used for company-related business, Internet, calling card, Skype calls, hotel calls. Original copy of phone bill + proof of payment Personal Phone MONTHLY MOBILE / CELLULAR PHONE (Canada) Personal phone used for company-related business, Internet, calling card, Skype calls, hotel calls. Original copy of phone bill + proof of payment. COURIER / SHIPPING / FREIGHT Any costs related to the expedition of documents. OFFICE EQUIPMENT / HARDWARE Capital assets and office equipment (including equipment, tooling, computers, software, hardware, office supplies or the like) must not be claimed through Expense Reports. In exceptional circumstances, it may be accepted when a valid business reason exists and no other option is available. OFFICE SUPPLIES / SOFTWARE for LATAM Capital assets and office equipment (including equipment, tooling, computers, software, hardware, office supplies or the like) must not be claimed through Expense Reports. In exceptional circumstances, it may be accepted when a valid business reason exists and no other option is available. OFFICE EQUIPMENT / HARDWARE Capital assets and office equipment (including equipment, tooling, computers, software, hardware, office supplies or the like) must not be claimed through Expense Reports. In exceptional circumstances, it may be accepted when a valid business reason exists and no other option is available.

9 OFFICE SUPPLIES / SOFTWARE for LATAM Capital assets and office equipment (including equipment, tooling, computers, software, hardware, office supplies or the like) must not be claimed through Expense Reports. In exceptional circumstances, it may be accepted when a valid business reason exists and no other option is available. ON-SITE SUPPLIES LATAM Costs incurred to purchase supplies related to a project. POSTAGE for Atkins China & LATAM Postage fees. PRINTING / PHOTOCOPYING / STATIONERY Capital assets and office equipment (including equipment, tooling, computers, software, hardware, office supplies or the like) must not be claimed through Expense Reports. In exceptional circumstances, it may be accepted when a valid business reason exists and no other option is available. REPAIR & MAINTENANCE - BUILDING Asia Pacific, North America & Atkins China Costs incurred to repair or maintain a building (paint, lights, locksmith etc.) REPAIR & MAINTENANCE - EQUIPMENT Asia Pacific, North America & Atkins China Costs incurred to repair or maintain equipment (photocopier, conference room cables, etc.) RAD / CON / SAFETY SUPPLIES (Nuclear Secured Only) incurred for project specific supplies related to the Rad/Con/Safety work.

10 LABORATORY SERVICE / SUPPLIES (Nuclear Secured Only) incurred for project specific supplies related to Laboratory Services/Supplies FILLING FEES & PERMITS Fees to file projects plans and permits. MATERIALS UK Sundry materials or consumables Hotel and Accommodation HOTELS & ACCOMMODATIONS - UNOWABLE COSTS (US Only) for lodging only (excludes meals, phone calls, Internet access, entertainment on a hotel bill, which will be claimed on separate lines) Meals MEALS ALCOHOL (US Only) Alcohol expenses incurred during a meal. All alcohols related expenses must be itimized and separated from the rest of the meal. ENTERTAINMENT STAFF (ALCOHOL) (US Only) Alcohol expenses incurred during meals or other event relating to employee entertainment. N/A MISCELLANEOUS / OTHER - UNOWABLE COSTS (US Only) Any business expense that cannot be classified in any other available category and may not be included in the overhead cost calculation. N/A MISCELLANEOUS for UK Any business expense that cannot be classified in any other available category. Original receipts Out-of-SOP - GST CREDITABLE INPUT TAX ATKINS CHINA Special VAT applied when an invoice is in the company's name.

11 Out-of-SOP - Sponsorship SPONSORSHIPS One that finances a project or an event carried out by another person or group, especially a business enterprise that pays for the suitability of a candidate for admission. The employees must have the proper approval as per SOP Donations, Sponsorship & Volunteer Global Corporate Communications to review prior to processing. Out-of-SOP Extortion Payment EXTORTION PAYMENT If, in an exceptional circumstance and in order to prevent an imminent and serious threat to our health, safety or welfare, or that of a family member, we have no alternative but to provide a payment, then it would be considered an extortion payment and would therefore be permissible under such duress. Compliance Consultation Centre to review required prior to processing. Out of SOP - T&E Appendix UK Company Car Mileage (UK Only) UK Fuel for mileage rule. HMRC allows for this expense type No receipts required. Specify : points of departure and arrival, rate used and distance covered. The maximum reimbursement rates can be found on Infozone.

Expenses ACCOUNTING FEES EXPENSE ADVERTISING EXPENSE AUTOMOBILE EXPENSE

Expenses ACCOUNTING FEES EXPENSE ADVERTISING EXPENSE AUTOMOBILE EXPENSE Expenses The majority of Consultants will be using the Quick Method of paying HST/GST, so expenses should be entered into the manual including HST/GST. If you are using the Long Method for remitting HST/GST,