Faculty Professional Expense Reimbursement Plan

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1 Faculty Professional Expense Reimbursement Plan University of Waterloo Back to top Purpose Related links General Procedure Principles Eligible items Instructions for completing a claim Method of payment Purpose The Faculty Professional Expense Reimbursement Plan is a reimbursement plan designed to reimburse faculty for business expenses directly related to the performance of teaching, research and professional duties up to a pre-determined limit. The University provides its best effort to ensure that reimbursement of expenses under the plan, as a non-taxable benefit to faculty, is accepted by the Canada Revenue Agency (CRA). Related links Faculty Professional Expense Reimbursement Plan - Frequently Asked Questions Compensation Rates (notes the current FPER maximum for the year) General The University of Waterloo shall make available to regular full-time faculty members an amount as reimbursement for out-of-pocket expenses related to the performance of teaching, research and professional duties. Each eligible faculty member may submit up to two electronic claims per year. The total reimbursement for a given year will not exceed the lesser of the maximum allowance and the total of actual expenditures. Each claim submission can only include expenses incurred during the period May 1 to April 30 of the current year.

2 o Prepayment for an activity that starts and finishes after April 30 cannot be claimed in this fiscal year. o Eligible expenses that exceed the annual maximum allowance can be carried forward for up to three years. o Beginning with the new Memorandum of Agreement (MOA) which began May 1, 2015, the program provides for the option to carryforward unspent allowance for a period of up to 3 years. Allowances not claimed by April 30 of a given year will be automatically carried forward into the next year. All expenses will be charged to a special Professional Allowance object code associated with your home Faculty. Charges to different or additional accounts are not permitted. Requests for an advance of funds will not be permitted. All goods purchased under this plan are the property of the University of Waterloo. Reimbursement of expenses under this plan, as a non-taxable benefit to faculty, is subject to acceptance of the plan by Canada Revenue Agency (CRA). Should reimbursement of expenses be deemed otherwise by CRA, the University of Waterloo will not be held responsible or liable for any claim whatsoever arising therefrom. Regular faculty members on reduced load appointments are eligible for a prorated amount. Procedure Principles The Faculty Professional Expense Reimbursement Plan is a reimbursement plan rather than an allowance. The University provides its best effort to ensure that reimbursement of expenses under the plan, as a non-taxable benefit to faculty, is accepted by the Canada Revenue Agency (CRA). Should reimbursement of expenses be deemed otherwise by CRA, the University of Waterloo will not be held responsible or liable for any claim whatsoever arising therefrom. The expense must be for business purposes (Note 1) (University teaching and research) only and excludes expenses which are personal in nature (i.e. personal effects for travel or field trips). A business expense must be directly related to the performance of teaching, research and professional duties. The plan is a reimbursement plan requiring the claimant to provide proof of purchase and payment (Note 2) for each item. Normally, an original invoice/receipt provides the necessary documentation. Where the claimant requests reimbursement for travel costs based on kilometres, proof of purchase and payment are not required. An expense originally paid for by the University and subsequently reimbursed is not eligible under the plan. Examples include photocopying, telephone

3 Notes: calls, telephone features, software purchased from a University department, etc. No expense may be charged to different or additional account numbers. For example, no expense may be split between the Professional Expense account and any other account. No out-of-pocket expense may be claimed for reimbursement by any other process (i.e. travel claim or request for payment) or program (i.e. Moving Expenses) and charged, in whole or in part, to the Faculty Professional Expense Plan. Requests for advance of funds are not permitted. This includes prepayments for items where the goods or services will be received in the future. Examples include, but are not limited to, prepayment for books or subscriptions, airfare, or conferences. If eligible, the expense may be claimed in the period (typically the next claim period) when the goods or services are received. The nature of the program as a reimbursement for goods or services received is important from a tax perspective. All goods purchased under the plan are the property of the University. 1. The phrase business purposes is used synonymously with the phrase University teaching and research. 2. Additional information about proof of purchase and payment is available. Eligible items Membership fees for professional associations or learned societies related to member s discipline are eligible. The membership period must begin or end in the claim period. As specified in the Memorandum of Agreement, membership fees related to the Faculty Association are ineligible. Fee for professional development, such as conference or course registration fees are eligible. Books, journals, subscriptions or other similar professional publications are eligible. The item must be received (not just ordered) in the claim period. Costs to prepare and complete scholarly manuscripts (i.e. page fees, print charges, etc.) are eligible. Computer and connectivity equipment used for business purposes are eligible. Due to emerging technology, the list of eligible equipment is more inclusive and defined more broadly. Examples of eligible equipment include computer equipment (monitor, CPU, printer, laptop, tablet, etc.), cell phone/smart phone, etc. (Remember that these items are the property of UW) Supplies related to day-to-day business activity are eligible. Eligible supplies are expendable in nature. Examples of eligible supplies include office supplies, software, and business cards. Furniture for University or home use is ineligible.

4 Travel to attend relevant scholarly conferences, conduct scholarly work or expenses related to business networking are eligible. Eligible items must be consistent with Policy 31 - Travel. Prepayment of travel expenses is not permitted under this plan. Travel by personal vehicle must be substantiated by detailed information including dates, destinations, distance and purpose. Eligible networking expenses must be substantiated by an original receipt, identification of attendees and the purpose of the networking event. Usage fee for cell phone, internet access or conferencing services is eligible where the usage is primarily for business purposes. If the usage is not primarily for business purposes or the usage plan is a family plan, only the portion related to University business is eligible. The maximum business portion for a family plan is 50%. As of fiscal 2015/16, the University has taken the position that going forward, the cost of academic regalia purchases can be claimed as an eligible FPER expense. This is not a retroactive adjustment. Instructions for completing a claim 1. The electronic claim in Concur with invoice/receipts images attached must be submitted to the Department Chair/Director for approval. 2. The receipt images must be attached and indicate clearly the amount paid and the nature of the expenditure. For example, a cash register tape from a supplier must be supplemented by a description of the item being purchased. For a recurring payment (i.e. monthly Internet access) submit an original receipt for each period claimed. 3. The Department Chair/Director and/or Delegate/Reviewer is responsible for reviewing the claim and ensuring that the listed expenses pertain to the faculty member's teaching, research and/or professional duties and that receipts are attached prior to approving the payment. 4. Completed claims submitted to Finance by the prescribed date in early April (date determined each year) will be processed for payment and the claimant reimbursed by May 1st. Claims submitted in the month of April may not be processed for 6-8 weeks due to year end processing volumes. Claims not submitted by April 30 will not be accepted (the unused allowance will be automatically carried forward). 5. Only complete, accurate and properly authorized claims will be processed for payment by Finance. Claims that are not properly completed will be returned directly to the Claimant. 6. The printed claim report from Concur with all original invoices/receipts attached must be sent to Finance in the same manner as required for other reimbursements. All original receipts will be retained by Finance for a period of 7 years. 7. If further assistance is required, please contact your Dean's Office/Department Delegate.

5 Method of payment For regular full-time faculty members, payment will be issued by electronic deposit to the Claimant's bank account. An electronic remittance advice will be ed to the Claimant. For Claimants who are now retired or no longer employed by the University of Waterloo, payment will be issued by cheque and mailed to the Claimant's home address. Finance Date prepared: 29-Jan-14 Last updated: 11-Jul-16