1.    POLICY

1.1 All employees travelling on MakeWay business, but not including the commute between office and home, will adhere to the travel guidelines for behavior and expenses. 

1.2 All travel expenses shall be subject to appropriate authorization. 

1.3 Appropriate supporting documentation must be received prior to reimbursement for travel expenses. 

1.4 Travel expenses must be submitted for reimbursement within 90 days from the date of occurrence.

2.    PURPOSE

2.1 To ensure exemplary management of the foundation’s resources, and optimize the use of resources allocated for travel. 

2.2 To simplify program administration by clarifying travel rules and the approval process. 

3.   SCOPE

3.1 The Travel Guidelines policy applies to all employees travelling on MakeWay business, but not related to the commute between office and home; and, 

3.2 Non-employees, who travel at the request of MakeWay, for approved activities including participation in committee, board, or other decision-making processes, will also be reimbursed in accordance with this policy. 

3.3 These policies will be in effect for all travelers; unless, 

A project of the Shared Platform has Per Diem rates that are different than those outlined in Appendix B. 

The granting agency guidelines, or terms of a specific award, impose restrictions different than the set rates. 

4.    RESPONSIBILITY

4.01     Employees of MakeWay, or individuals travelling at the request of Tides Canada, travelling on MakeWay business are responsible for:

Behaving as a representative of the MakeWay at all times; Following MakeWay procedures and guidelines for expenses; and Retaining all receipts with the exception of when per diem rates are used. 

If a receipt is lost, traveler should exhaust all means of obtaining a copy of the lost receipt. If a duplicate cannot be obtained the traveler must complete a “Missing Receipts Memorandum” providing a written explanation, noted and signed by the appropriate approver and the Director of Finance. nation, noted and signed by the appropriate approver and the Director of Finance.

4.02     Approvers are responsible for:

Reviewing and approving all travel expenses submitted by the travelling employee to ensure the travel expenses are reasonable; and

Providing guidance to employees regarding appropriate type and level of expenses.

4.03     The Finance Department is responsible for:

Ensuring that travel expenses are properly authorized and have required supporting documentation.

4.04     Authorization

Travel should be authorized prior to departure and reimbursement of travel expense must be approved as follows :

5.    DEFINITIONS 

5.01     “Mileage” - the payment MakeWay makes to its employees for use of the employee’s own personal vehicle, based on a flat rate per kilometer traveled on MakeWay business. Mileage flat rates are calculated to reimburse not only fuel expense, but also a reasonable share of wear and tear on the vehicle.

5.02     “Per Diem” - a fixed allowance for which no receipts are required.

5.03     “Incidental expenses”  expenditures that are incurred as a result of having to travel and include gratuities (i.e. fees and tips for porters, baggage handlers), laundry, snacks, others.

5.04     “Traveler”  an employee travelling on MakeWay business not related to the commute between home and office, or a non-employee travelling at the request of the MakeWay, who is the claimant of expenses related to an approved trip.

5.05     “Receipt”  an itemized receipt in an acceptable format.  Acceptable receipts can be hard copy (preferred) or soft copy.  All receipts must be legible.  

6.    REFERENCES 

Appendix A  Per Kilometer Rate

Appendix B  Per Diem Allowances

Appendix C  Canadian North Airline Fare Discounts

7.    PROCEDURES

7.1      Air Travel 

7.1.1 Traveler is expected to obtain the most economical fare available for a direct, return flight to/from the destination. 

7.1.2 Where possible flights should be booked at least 14 days prior to departure to obtain the most economical fare. 

7.1.3 If an excursion fare requires the traveler to extend the trip by a day or two (usually on a weekend), MakeWay will pay the additional per diem and hotel expenses, provided the additional cost does not exceed the fare savings. 

7.1.4 All travel must be Economy Class except in emergencies where other options are not available. 

7.1.5 Frequent Flyer Points – Travelers may accumulate frequent flyer points for booking business travel, provided the lowest airfare for a direct flight to and from the destination is chosen.

 7.1.6 MakeWay is not responsible for non-essential costs such as; flight change fees, excess baggage fees, seat selection and upgrades unless approved in advance. 

7.17 MakeWay has preferential rates with Canadian North Airline. Where possible, all northern travel should be booked through Canadian North using the discounted fares. See Appendix C for a list of available routes and related fares. 

7.2     Ground Transportation 

7.2.1 To and from local airport: Traveler will be reimbursed either of: Air-porter or taxi fares from home or office, or Mileage from home or office (at the prevailing rate in Appendix A) and parking (this may include parking for the duration of the trip if the traveler wishes to park their car at the terminal. Loss or damage to the vehicle while parked is not the responsibility of Tides Canada). 

7.2.2 To and from hotel: Taxi or transit fares for travel to and from hotel and the airport, and to/from business functions. Generally, for conferences, hotels are in close proximity to the conference site and/or shuttle services are provided as part of the conference. 

7.2.3 Travelling in a group: Where one or more travelers are sharing a taxi, only the traveler with an original receipt will be reimbursed. 

7.3     Vehicles

7.3.1 Vehicle Rental 

7.3.1.1 Travelers must rent economy or compact vehicles unless road / weather conditions require a different type vehicle. 

7.3.1.2 In addition to the cost of renting a vehicle, travelers may claim insurance, parking, and fuel expenses as required. These additional expenses must be supported by receipts.

7.3.2 Personal Vehicle Usage

 7.3.2.1 Reimbursement for use of a personal vehicle is based on the per-kilometer rates outlined in Appendix A. 

7.3.2.2 Accepted rates for Northern Canada are based on the current Government or Territory rates for the location the project is based. Fuel costs cannot be claimed, as they are included in the per-kilometer rate. 

7.3.2.3 An itinerary justifying the kilometers traveled (outlining the departure and arrival locations) must be submitted with the claim.

 7.3.3 Where 2 or more travelers are travelling in the same vehicle, only the traveler who incurs the expenses of operating the vehicle may claim the mileage, or in the case of a leased vehicle, the actual out of pocket expenses.

7.4     Accommodations

7.4.1 Class of Room: Travel accommodation will be based on single occupancy in a standard room and be booked at the lowest rate (preferred, government, special conference) available. Upgrades will not be reimbursed. 

7.4.2 Location: Travel accommodation should be booked as close as possible to the business function/conference. 

7.4.3 Registration: Travel accommodation should be booked in the traveler's name. 7.4.4 Hotel bills: Detailed hotel bills must be submitted to support claim. The following items will not be reimbursed: Mini bar charges Movies or game rentals Personal telephone calls Other incidental expenses not explicitly covered in this travel policy. 

7.4.5 Non-Commercial Accommodation: Traveler staying in non-commercial accommodation (i.e. with friends or relatives) may claim an allowance as per the limits set out in Appendix B. No receipts are required. 

7.4.5.1 The Non-Commercial Accommodation allowance is only applicable to travel within Northern Canada. 

7.5     Meals

7.5.1 Travelers’ may select to claim meals by; the per diem method or by claiming actual itemized amounts with original receipts if the actual amount is less than the per diem amount. 

7.5.1.1 If using the per diem method: Travelers’ meals will be reimbursed as per an allowance set out in Appendix B, receipts are not required to claim per diems. Note, if using the per diem method, meals should not be paid using a MakeWay credit card. If using the per diem method the traveler must pay for meals personally. 

7.5.1.2 Accepted rates for Northern Canada are based on the current Government or Territory rates based on the location of the project. 

7.5.1.3 If using the actual itemized expense method: Traveler's may claim the actual amount of expenses, if expenses are less than the allowance set out in Appendix B. Travelers must submit original receipts for meals. E.g. An employee is travelling in Toronto for a meeting. Lunch upon arrival costs $14.75 (taxes included); the employee could choose to claim the actual cost of the meal as it is lower than the allowable per diem rate for Lunch ($18.00). If the cost of Lunch was $21.00, the employee would only be eligible to claim the $18.00 per diem for reimbursement. 

7.5.3 Per Diem rates are reimbursed per meal, not per day. If an employee is travelling for part of a day, Per Diem should only be claimed for meals occurring while the employee is travelling on MakeWay business. 

7.5.3.1 Shared Platform projects may elect to use per diem rates that differ from the rates in Appendix B. For example, is a funder will provide per diem funding at a lower rate, a project may elect to use that rate. Per diem amounts that differ from those in Appendix B are subject to review and approval by the Director, Shared Platform. 

7.5.4 The meal allowances shall not be claimed if a meal is provided by a carrier, or at a meeting that the traveler attended. E.g. An employee is travelling to Victoria for the CEGN conference on Saturday and Sunday. As the sessions run from 11:00 a.m. – 5:00 p.m., a catered lunch is provided for all participants. The employee would not be eligible to claim a Per Diem for lunch for those two days. The employee would claim either the Per Diem amount, or the actual expense if it is less, for Breakfast and Dinner only. 

7.6     Incidental Expenses

7.6.1 Incidental expenses are incurred as a result of having to travel. They include, but are not limited to, snacks, gratuities, laundry, and local transportation. 

7.6.2 An allowance will be paid to cover these incidental expenses at the rates listed in Appendix B, receipts are not required to claim per diems.

APPENDIX A

PER-KILOMETRE RATE

Effective November 1, 2017

The rates payable per kilometre, for the authorized use of a personal vehicle for travel authorized by the company, are as follows:

Cost/km (for the first 5,000km per year driven for business purposes):

Northern Canada:

Northwest Territories $0.64

Nunavut $0.615

Yukon $0.615

CANADA / USA$0.58

Cost/km (for over 5,000km per year driven for business purposes):

Northern Canada:

Northwest Territories$0.64

Nunavut$0.615

Yukon$0.615

CANADA / USA$0.52

The rates above are in CDN dollars (taxes included).

The rates above are subject to change.

The rates are based on the current allowable amounts set out by the Canada Revenue Agency.

APPENDIX B

PER DIEM ALLOWANCES

Effective November 1, 2017

The rates above are in CDN dollars (taxes included).

The rates above are subject to change.

The rates above are in CDN dollars (taxes included).

The rates above are subject to change.

The rates in Northern Canada are based on the current Government or Territory rates for the travel destination, where the expenses are incurred.

APPENDIX C

CANADIAN NORTH AIRLINE DISCOUNT FARES

Effective August 13, 2018