2017 Canadian Forces General Briefing Session Second Career Assistance Network Program

Transcription

1 2017 Canadian Forces General Briefing Session Second Career Assistance Network Program

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

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 moves worldwide each year under the Canadian Forces Integrated Relocation Program.

5 General Information The CF Integrated Relocation Program What is it? The CF IRP is the Treasury Board approved relocation policy for CAF Members. It includes provisions for the move of a CAF 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. The program provides options for the CAF Member within a policy framework to allow the CAF 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 unjustifiable 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 CF IRP & Your Release CAF Members must complete the move to their IPR (Intended Place of Residence) no later than 1 year from the release date The Chief of Defense Staff or the Chief of Military Personnel may exercise authority to extend the one year time limitation for a period of up to one additional year when factors beyond the CAF Member s control prevent them from electing their IPR and completing their move to IPR.

8 Release Eligibility General Information

9 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

10 General Information The Authorities Base Commanders/BAdmO: Approve entitlements, as indicated within the CF IRP Policy where extenuating circumstances are involved BGRS: Provides guidance/assistance, and administers the CF IRP CF Coordinator: Assists the CAF Member in the CF IRP clarification and adjudication process

11 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 GRS system Audit relocation files to ensure compliance with CF IRP, FAA Order recoveries or reimbursements for over/under payments

12 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...

13 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

14 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

15 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.

16 Public Website Tools and Resources

17 Pre-Registration Tools and Resources

18 Secure Website Tools and Resources

19 Secure Website access through Tools and Resources

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

21 Home Page... Tools and Resources

22 Relocation Steps... Tools and Resources

23 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.

24 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

25 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.

26 General Information A Typical 3 rd Planning Session Review and sign completed final move claim Review and sign 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

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

28 Tools and Resources Advance Request / Expense Claim

29 Tools and Resources Advance Request / Expense Claim

30 Current CF IRP Directive & Provisions

31 To Qualify for an IPR Relocation The distance from the old residence to new the residence must be greater than 40 kilometres in order to qualify for a release relocation. The distance is calculated using ProMiles Software, using the postal codes of each residence. However, there are three exceptions to this limitation, which would entitle the CAF Member to a local IPR move......continued

32 Local Move to IPR Exception 1 If the CAF Member is required because of their release/transfer from the Regular Force to relocate from on official quarter, single quarters, family housing or any other accommodation under the administration of the Minister of National Defence or another Minster of the Crown: The amount of the relocation is limited to $10,000 for all expenses and taxes, including the move of HG&E Local IPR...continued

33 Local IPR Local Move to IPR...continued Exception 2 If the CAF Member is released/transferred from the Regular Force under Item 3 (medical): The relocation is treated as a full release move, within the limits of the CF IRP...continued

34 Local IPR Local Move to IPR...continued Exception 3 The Chief of the Defence Staff or the Chief of Military Personnel may approve reimbursement of the relocation expenses for a move to a local IPR if they determine there are compassionate reasons that are particularly compelling and that involve: An illness of or injury to the former Regular Force member or their dependant; or An unusual, undeserved or disproportionate hardship for the eligible person that is beyond the eligible person s control Reimbursement under this exception shall be within the limitations provided in CF IRP for any payable benefit.

35 Local IPR Local Move to IPR...continued Exception 4 When a CAF Member has entered into a contract/financial commitment prior to 16 September 2014, the relocation shall be administered under the previous CF IRP.

36 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, Incentives, Savings

37 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

38 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 CF Members control* extend the entitlement. CF 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.

39 Examples Examples of Custom Benefits Spousal employment related expenses within the CF IRP guidelines Costs associated with moving a second vehicle to destination

40 Examples Examples of Personalized Benefits Car rental upgrades Shipment/care of pets Interim lodging upgrades Additional interim meals and lodging in excess of the Core entitlement Sundry Expenses basic connection/disconnection of utilities

41 Examples Limitations of Release Benefits CAF Members with less than 10 years of continuous Regular Force service and a release item as per the CF IRP Directive are entitled to benefits outlined in the main Directive with the limitations as follows*: Rent in advance (Custom benefit) Rent/lease liability(custom benefit) Sale of home, including all related sale benefits as outlined in the main policy (Custom benefit) Purchase of home, including all related sale benefits as outlined in the main policy (Custom benefit) HHT/DIT (Custom benefit)

42 Examples Limitations of Release Benefits continued CAF Members with 10 years of continuous Regular Force service or more and a release item as per the criteria in the CF IRP are entitled to benefits outlined in the main section of the Directive with the exception of certain limitations identified in the CF IRP. Examples of these limitations are: Attending fees and power of attorney (Custom) Temporary Dual Residence Assistance (TDRA) (Custom)

43 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 Policy 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.

44 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. T4 Slips and R1 Forms BGRS will issue a T4/R1 for all benefits that are deemed taxable, regardless of the component the benefit was paid from. This T4/R1 is to be reported on your personal income tax return.

45 In Summary The CF IRP Directive governs your entitlements and allows for reimbursement of actual and reasonable costs associated with your relocation Our BGRS team is there to assist you throughout your relocation

46 Tools and Resources Feedback... If you have any issues or concerns regarding the application of the CF IRP Policy or services provided please contact: CF 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

47 Feedback... Tools and Resources

48 Questions? Thank You We look forward to assisting you!