2017 Canadian Armed Forces General Briefing Session

Transcription

1 2017 Canadian Armed Forces General Briefing Session

2 Agenda General information on the CF IRP Tools and Resources CF IRP Current Directive and Provisions Taxation Roles and Responsibilities

3 General Information on the CF IRP and the Relocation Process

4 General Information About BGRS Who are we? BGRS is Canada's oldest and largest employee relocation services company. We are an international company administering both corporate and government relocations. Specific to the CAF, we have 27 military base locations and a national team of approximately 150 highly-trained relocation specialists. Since 1999 BGRS has administered over 13,000 moves worldwide each year under the Canadian Forces Integrated Relocation Program.

5 General Information The CF Integrated Relocation Program (CF IRP) What is it? The CF IRP is the Treasury Board approved relocation directive for CAF members. It includes provisions for the move of a Member, their Dependents, and Household Goods and Effects ((D)HG&E). What does it do? The intent of the CF IRP is to facilitate door to door moves by ensuring fair and reasonable reimbursement of necessary relocation expenses as outlined in the Directive The program provides options for the CAF member within a policy framework to allow the member to choose relocation benefits based on their individual situation. continued...

6 General Information The CF Integrated Relocation Program continued What does it not do? Cover expenses outside of the CF IRP Directive Cover expenses not directly attributable to the relocation Cover unreasonable and unjustified expenses Serve as a means for personal financial gain Allow the exchange, trade or assigning of a monetary value to benefits Allow for the creation/establishment of new entitlements

7 General Information The Authorities Treasury Board: Responsible to approve the CF IRP policy document Director of Compensation and Benefits Administration (DCBA) and Grievance & Authorities: Departmental authority responsible for administering the CF IRP Policy, and is the adjudication authority Director Relocation Business Management (DRBM): Departmental Contract Authority, responsible for monitoring the CF IRP Contract

8 General Information The Authorities Base Commanders/BAdmO: approve entitlements, as indicated within the CF IRP Directive where extenuating circumstances are involved BGRS: provides guidance/assistance, and administers the CF IRP CAF Coordinator: assists the member in the CF IRP clarification and adjudication process.

9 General Information Roles & Responsibilities DCBA and Grievance & Authorities Develops CF IRP policy Exercises approval of Ministerial Authority Adjudicates all files where circumstances/benefits are not specifically outlined in the CF IRP policy documents (policy exceptions) DRBM Departmental Authority for CF IRP and monitors for contract compliance, quality of service Closes all files where CAF Members have not registered in BGRS system Audit relocation files to ensure compliance with CF IRP, FAA Order recoveries or reimbursements for over/under payments

10 General Information Your Primary Responsibilities Complete the on-line registration process Be mindful, financial commitments may not be reimbursable if incurred prior to official file authorization Advise of any changes in intentions/circumstances during the relocation Review the CF IRP directive and be familiar with the benefits contained therein Review It s Your Move, Public Website and Secure Website information Make decisions on which benefits to use and inform advisors Provide required documents and original receipts as needed for substantiation of benefits Select and advise of Third Party Service Providers (TPSP) continued...

11 General Information Your Primary Responsibilities continued Dispose and acquire principal residence Contact legal representative for home sale and/or purchase Obtain approvals as needed i.e. BAdmO Facilitate the door-to-door move process in order to reduce personalized expenses Request the move of HG&E and meet with Base Traffic for the briefing Communicate with HRG concerning BGRS booked relocation travel as required Request advances Create an expense report and submit with the original receipts in a timely fashion Provide required documents as requested by your employer in order to process your final move claim - the Relocation Check List, Certification of Services Received forms and the signed Financial Worksheet

12 General Information BGRS Primary Responsibilities Provide the information and tools to make informed decisions such as the Policy, It s Your Move, Secure Website, Public Website Administer the benefits as outlined in the TBS approved CF IRP Directive Advise on disposal/acquisition of principal residence Advise on your move plan Provide required forms Process requests for advances and expense reports as per policy entitlement Help facilitate the shipment of HG&E (Note: The HGRS Contract is separate from the IRP contract) Facilitate commercial travel Process eligible expenses by direct payment to participating Third Party Service Providers continued

13 General Information Our Primary Responsibilities continued Reconcile your relocation file in preparation for audit by your employer Provide Origin Services wherein the Origin Advisor provides relocation services, support and assistance for the entire relocation. The BGRS Destination Team remains available to assist the CAF Member at all times OR Origin and Destination Services offered wherein an Origin Advisor will provide relocation services, support and assistance at Origin, and then another BGRS Advisor will be assigned at Destination, to finalize all relocation activities.

14 Public Website Tools and Resources

15 Pre-Registration Tools and Resources

16 Secure Website Tools and Resources

17 Secure Website access through Tools and Resources

18 Tools and Resources Home Page... NOTE: In keeping with DND/CF initiatives for the environment, the method of distribution for the CF IRP Directive will be the electronic format

19 Home Page... Tools and Resources

20 Relocation Steps... Tools and Resources

21 Tools and Resources Third Party Service Providers... During the course of your relocation, you may require the services of Third Party Service Providers (TPSP). A few examples include appraisers, lawyers, building inspectors, and real estate agents. BGRS maintains a TPSP directory of qualified service providers to help you secure services that are within the rates reimbursed by the CF IRP. The choice of Supplier remains with you, provided the individual is considered to be at arm s length. The various TPSP Service Agreements that identify the services that must be provided are also available for your review on the Secure Site. You need to confirm that they do the work they are required to do. NOTE: Your personal information may be provided to your Third Party Service Providers in order for them to supply the service you have requested.

22 General Information A Typical 1 st Planning Session Explain Secure Website (advances/expense reports/ TPSP) Discuss move plan Offer options and advice on the disposal/acquisition of your principal residence Discuss requirement for door to door move Explain the Financial Worksheet Facilitate a House Hunting/Destination Inspection Trip (HHT/DIT) Action Request for HHT/DIT Advance Discuss selection of TPSP and capped ceiling rates Review Relocation Checklist (RCL) Book appointment for 2nd Planning Session NOTE: HHT/DIT expense reports are to be completed and submitted with original receipts to the attention of your relocation advisor in advance of the 2 nd Planning Session

23 General Information A Typical 2 nd Planning Session Review and sign completed HHT/DIT expense claim Facilitate the movement of HG&E Update your disposal and acquisition decisions as they affect rent in advance/liability etc Discuss benefits such as TNL, Interim, Sundries... Action request for travel to new location and interim lodging advance Confirm supplier selection and payment to suppliers Review Relocation Checklist NOTE: Interim/travel expense reports, where feasible, can be completed on-line. They require original receipts, and are submitted to the attention of your relocation advisor in order to have your final move claim processed. The advisor can assist if required.

24 General Information A Typical 3 rd Planning Session Review and sign completed final move claim Confirm pay-out of Personalized Funds Review and sign final Financial Worksheet Discuss future purchase entitlements (if required) Explain recovery items (if required) Explain outstanding or ongoing entitlements CAF Member to provide signed Relocation Checklist Additional entitlements may be claimed up to 2 years after COS date

25 Tools and Resources Advance Request / Expense Claim Note: Advances are capped to 90% of anticipated expenses and will ensure members are not out of pocket while the claim is being finalized.

26 Tools and Resources Advance Request / Expense Claim

27 Tools and Resources Advance Request / Expense Claim

28 Current CF IRP Directive & Provisions

29 Current CF IRP Directive & Provisions Your Benefits CORE BENEFITS Essential All benefits completely funded CORE FUNDING Composed of: All reasonable expenses as per CF IRP CUSTOM BENEFITS Enhancements PERSONALIZED BENEFITS Nonessential Choose & Use it Or Lose it Choose & Use it or Cash It Out CUSTOM FUNDING Composed of: Accommodation, Transportation & Shipment of of HG&E If depleted PERSONALIZED FUNDING Including but not limited to: Movement Grant, Posting/Reserve Relocation Allowance, Incentives, Savings

30 Examples Examples of Core Benefits House Hunting Trip (HHT) for CAF member AND/OR spouse Maximum total of 7 days/6 nights (including travel time) Travel Meals Lodgings Local transportation Destination Inspection Trip (DIT) for either the CAF member OR spouse Maximum total of 5 days/4 nights (including travel time) Travel Meals Lodgings Local transportation

31 Examples Examples of Core Benefits Principal Residence Disposal Real estate commission not exceeding pre-negotiated rates Legal fees not exceeding pre-negotiated rates Rent or lease liability Principal Residence Acquisition Rental agency finding fees for up to two days Credit validation for new rental First structural inspection not exceeding prenegotiated rates Interest on a short term loan within CFI RP guidelines * Some benefits are taxable

32 Examples Examples of Core Benefits Interim Lodgings, Meals and Miscellaneous Expenses (ILM&M) At origin for pack, load and clean days Awaiting delivery of HG&E (while HG&E is in transit) At destination for unload and unpack days Travel to New Location (TNL) Approved primary transportation expenses Lodgings, meals and miscellaneous allowance while traveling to destination

33 Examples Examples of Core Benefits Shipment of Household Goods and Effects (HG&E) Shipment of primary vehicle when travel is via commercial carrier (not administered by BGRS) Sundry Relocation Expenses Driver s license Primary vehicle registration and plate fees

34 Examples Intent and Scope of ILM&M Article : Once HG&E is available for delivery at the new place of duty, ILM&M is no longer reimbursable unless circumstances beyond the CAF members control* extend the entitlement. CAF members whose closing date is after the date the HG&E is available for delivery have made a personal choice and are therefore responsible for additional costs associated with the later closing. *includes operational reasons that would prevent CAF member from accepting HG&E Clarification Bulletin 1: CF members who are authorized to move their (D)HG&E but have not had the opportunity to take an HHT because they are posted upon graduation from training; or receive a short notice posting (30 days or less between posting instr DTG and COS date). Upon arrival at their new place of duty, these CF members are entitled to be reimbursed for: HHT benefits as per Chapter 4, up to a maximum of 5 days in order to secure permanent accommodations; and ILM&M as per Chapter 5, up to a maximum of 15 days in order to await availability of permanent accommodation.

35 Examples Examples of Custom Benefits Taking your dependents on a standard House Hunting Trip (HHT) Spousal employment related expenses within the CF IRP guidelines Costs associated with moving second vehicle to destination *Some benefits are taxable

36 Examples Examples of Personalized Benefits Mortgage Interest Buy-down Interest on a Home Relocation Loan of up to $25,000 of the total mortgage Shipment/care of pets Spouse accompanying you on your DIT Up to 4 additional days beyond a standard HHT *Reimbursement cannot exceed funds available in personalized envelope *Some benefits are taxable

37 Current CF IRP Directive & Provisions Tax information Non-Taxable Benefits For the most part, the benefits that are paid to you during the relocation process are non-taxable. Taxable Benefits In some cases, however, employees gain what are considered by CRA to be taxable benefits from a relocation. Tax Deductible You may also incur expenses during your relocation that are not covered by the CF IRP Directive or, for which you choose not to be reimbursed. If those expenses are considered eligible moving expenses under CRA regulations; they can be deducted from your employment income on your personal tax return. Please contact the Canada Revenue Agency (CRA) office for further information.

38 Current CF IRP Directive & Provisions Tax information Personalized Cash-out Prior to the cash-out of any Personalized funds owed to you at the end of the relocation, BGRS is required to withhold source deductions in accordance with the Income Tax Act. These deductions include Provincial and Federal Income taxes. BGRS will counsel on RRSPs and make a one time only payment direct to the financial institution if you so wish. T4 Slips and R1 Forms BGRS will make available, through the secure website, a T4/R1 for all benefits that are deemed taxable by the end of February for taxation purposes. This T4/R1 is to be reported on your personal income tax return.

39 In Summary The CF IRP Directive governs your entitlements and allows for reimbursement of actual and reasonable costs associated with your relocation

40 Tools and Resources Feedback... If you have any comments, issues or concerns regarding the application of the CF IRP Directive or services provided please contact: CAF Relocation Coordinator Use DCBA Adjudication process for policy issues Forward service issues through your Base/Wing Admin chain of command for onward submission to DRBM

41 Feedback... Tools and Resources

42 Questions? Thank You We look forward to assist you!