Travel and Expense Reimbursement Policy | University Secretariat and Legal Counsel

Category: Finance

Final Approval Body: Senior Leadership Team

Senior Administrative Position with Responsibility for Policy: AVP Finance and Administration

Date Initially Approved: January 2015

Date of Last Revision: February 2017, December 2020, December 2025

1. Purpose of Policy:

The travel and expense reimbursement policy provides a framework for reimbursement of reasonable business expenses while ensuring the appropriate stewardship of public resources, transparency, and accountability. This policy is in accordance with applicable federal and provincial legislation including but not limited to legislation issued by the (CRA) and the (BPS) Accountability Act, 2010 and all related directives.

2. Definitions:

Approver: The person, or their delegate, where appropriate, with the authority to make approvals under this policy. Normally the manager or supervisor of the Claimant. Research related travel must also be approved by the Principal Investigator (PI) or their delegate.

Business Class: Is a premium travel service class offered by airlines and rail operators that provides enhanced comfort, amenities, and services compared to standard or economy class. Features typically include increased legroom, wider or more comfortable seating, priority boarding or boarding procedures, access to exclusive lounges or waiting areas, upgraded dining and beverage options, and dedicated check-in or ticketing services. Depending on the carrier and region, Business Class may also be referred to as: Club Class, Executive Class, Premier Class, First Class, etc.

Claimant: Any person making a claim under the terms of this policy.

Continuous Air Travel: Starts at the scheduled departure time and ends with the scheduled arrival time at the destination terminal, inclusive of layovers.

Expense Reimbursement System (ERS): The University’s electronic system used to submit, review, and approve travel and expense reimbursement claims.

Gratuitous Accommodation: Non-commercial lodging provided by friends or relatives; reimbursed at a fixed rate without the need for a receipt.

Itemized Receipt: Is the original, detailed proof of payment that lists each purchased item or service separately, along with the corresponding quantity, unit price, currency, taxes, and total amount charged. This detailed documentation is required for accurate expense verification. Payment card receipts alone are not considered acceptable proof, as they typically do not provide itemized details and do not meet the CRA’s requirements.

Most Economical: Refers to the airfare or travel option that provides the best overall value for the University, considering both price and practicality. While this is often the least expensive option, there are situations where a slightly higher fare may be deemed more economical. For example, a fare that includes cancellation insurance, meals, or checked baggage may be more cost-effective than a cheaper ticket lacking these benefits if paying for them separately would increase the total cost of travel.

Prepaid Travel: Travel expenses that are paid in advance, including costs for transportation, accommodation such as hotel, or conference fees, prior to the actual travel dates.

Principal Investigator (PI): A faculty member responsible for managing research funding, who must approve travel expenses charged to research projects they are the PI for and ensure compliance with applicable funding agency rules.

Third-Party Invoices: Third-party invoices are sent by an outside company or service provider for goods or services they have delivered. They are for goods or services that are typically provided to the institution and not to an individual and should follow the Procurement Policy.

3. Policy Statement:

��Ӱֱ�� will reimburse reasonable and necessary travel or other expenses incurred while conducting University business.
Claimants should neither gain nor lose personal funds due to incurring reasonable expenses, as outlined in this policy, for university business travel.

Queen’s University expenses other than travel should generally be incurred in business-to-business transactions. The University will only reimburse claimants for purchases of goods/services or travel if the supplier cannot invoice the University directly, or if it is not practical for them to do so.

4. Scope of Policy

This policy applies to all reimbursements for travel and other expense reimbursements incurred while carrying out University business from all sources of funding administered by the University. When funding agency guidelines, the terms of a specific award, or the Professional Expense Reimbursement Procedure impose greater restrictions, the more stringent requirements will apply. All non-travel expense reimbursements must also comply with the Procurement Policy and Procedures, and legislation, as applicable.

��Ӱֱ�� is considered a designated Broader Public Sector (BPS) organization and is required to comply with directives issued under the authority of the .

This policy applies to all ��Ӱֱ�� Faculty, Staff, Students, and non-employees who incur business related expenses on behalf of the University.

Where there is a conflict between this Policy or its Procedures and a collective agreement, the terms of the collective agreement govern.

5. Responsibilities & Approvals:

5.1 General Information

All claims for reimbursements of expenses incurred by Queen’s University Faculty, Staff, and Students must be submitted through the University’s electronic Expense Reimbursement System (ERS).

Expense reimbursements may be audited by Internal Audit or external auditors, including funding agencies. Reimbursement of expenses does not, in itself, constitute ultimate approval, and reimbursement may be subject to subsequent audit adjustments if expenses claimed are not allowed within this policy and/or applicable granting agency guidelines or awards.

One-over-one approval is required for all expense reimbursements, such that the Approver is the person to whom a Claimant reports. The Approver should also have signing authority for the department, research project, or fund. Amounts claimed by a PI on a research project must be approved by the Department Head or Dean, Associate Dean or Vice Dean.

Visiting researchers must have their expenses approved by the Department Head.

Requests for reimbursement should be submitted within thirty (30) days following completion of each trip, or the date the expense was incurred, whichever is later.

It would be unreasonable to expect reimbursement more than one year after related expenses have been incurred. If it has been more than one year after related expenses have been incurred, the request for reimbursement will require approval as per the exceptions section below.

The Off-Campus Activity Safety Policy (OCASP) applies to all members of the Queen’s Community (e.g., staff, students, and faculty) involved in university-sanctioned activities that take place off-campus.

5.2 Claimant

It is the Claimant's responsibility to:

Obtain pre-approval from the person to whom they report before committing funds.
Include an appropriate description of the purpose of travel or nature of expense claim.
Only claim reimbursement for actual out-of-pocket expenses for legitimate university business purposes. Reimbursement for rewards points used will not be approved.
Claim for reimbursement only expenses that are allowable within this policy and/or applicable granting agency guidelines or awards, whichever imposes greater restrictions.
As applicable, include the affiliation of the Claimant to the PI (some funding agencies will disallow the expenses without this information).
Maintain appropriate documentation to justify the cost effectiveness of travel arrangements until the claim has been reimbursed.
Obtain proper approval for all expense claims.
If leaving employment with Queen’s University, submit any claims for expense reimbursements before termination date.
In the case of Itemized Receipts:
- Do not include links – links can be broken or outdated.
- Ensure image quality and authenticity of electronic Itemized Receipts; and
- Dispose of the original Itemized Receipts and any other copies after payment of the claim.

5.3 Approver

It is the Approver's responsibility to:

Ensure expenses are allowable within this policy and/or applicable granting agency guidelines or awards, whichever imposes greater restrictions.
Ensure that the expenses have been incurred for legitimate university business purposes, are reasonable and Most Economical.
Ensure that expenses claimed include all appropriate documentation, are coded to the correct chartfield(s), and are in accordance with this policy.
Ensure that you have the authority to approve the claim, or that delegated approval authority is documented (when applicable). Individuals with delegated signing authority cannot approve their own expense report or the expense reports of those to whom they report; and
Verify image quality of electronic Itemized Receipts.

5.4 Principal Investigator (PI)

For research related travel, it is the PI's responsibility to:

Ensure that expenses have been incurred for legitimate research purposes, are reasonable and Most Economical in the context of the research grant.
Ensure that expenses claimed are in accordance with this policy and/or applicable granting agency requirements, or with the terms of the specific award, whichever imposes the greater restrictions; and
Find another eligible source of funding for the travel in a situation where a PI has no grant funding to cover expense reimbursements. If no other eligible source of funding exists, the PI will not be reimbursed.

5.5 Financial Services

Financial Services is responsible for reviewing travel and expense claims to ensure that:

Claims have been approved.
Expense reimbursements are in accordance with the existing policy and procedures, applicable granting agency requirements, or the terms of the specific award, whichever imposes the greatest restrictions; and
Verify image quality of electronic Itemized Receipts.

Financial Services is responsible for withholding reimbursement that contravenes University policies, granting agency requirements, or the terms of a research agreement, contract, or award.

6. Supporting Documentation & Invoices/Receipts

The University uses electronic images of original paper, electronic invoices, and Itemized Receipts as part of its usual course of business. The Claimant is responsible for ensuring the quality, accuracy, reliability and authenticity of the scanned images in the University’s ERS. The University considers the payment / reimbursement records in the ERS to be the originals for business retention and audit purposes. The electronic image shall be stored in the ERS for a minimum of seven years.

Individual, Itemized Receipts must be attached to each expense report. This is a mandatory requirement for all travel related expenses, except for the following for which no receipt is required: per diems for meals (Section 10.2.); Gratuitous Accommodations (Section 9.3.); mileage (Section 8.5.); and minor expenses (non-meal items under $10).

If Itemized Receipts are lost, destroyed, or stolen, an explanation and alternative evidence of expenditure must be provided as part of the request for reimbursement. A Missing Receipt Affidavit must be attached to the claim before the expense report is processed. If a claimant frequently uses the Missing Receipt Affidavit, they may no longer be reimbursed for non-receipted expenses.

7. Key Principles

All travel and other expenses must be incurred for approved University business. Personal expenses will not be reimbursed.

Any travel or other expenses paid for by the University may not be used by the Claimant for income tax purposes.

All requests for reimbursement must provide an explanation of the nature of the University business along with the date(s) and place of the event. For research related travel, expenses must contribute towards the direct costs of research activities for which the funds were awarded, and the explanation must reflect how the expense is attributable to the grant.

Individuals are responsible for making travel arrangements (transportation and accommodation) that provide adequate standards of safety and efficiency and is the Most Economical option under the circumstances. The University has made special arrangements with certain suppliers to help Claimants obtain the best price for services needed. For the most current list of preferred suppliers please visit the Strategic Procurement Services website.

Travel-related expenses will not be reimbursed to a claimant until the travel has been incurred. Travel advances will generally not be issued as Queen’s University offers alternative payment methods. Please refer to Queen’s University Credit Card Programs and the Cash Advances Procedure for more information on these alternatives.

All goods should be purchased through the e-procurement system or Queen’s University Credit Cards to be compliant with the procurement policy. Services for which an invoice can be issued to the University (for example: Third-Party invoices and payments for external catering, honorariums, speaker fees, editing or translation services, awards, or similar expenses) must be invoiced and processed through the eProcurement system or Queen’s University Credit Cards to enable the University to comply with the CRA’s T4A reporting requirements. Reimbursement to Staff, Faculty and Students will not be provided in these cases. The one exception is the Professional Expense Reimbursement procedure for Queen’s University Faculty Association (QUFA) members which allows for the purchase of computers and equipment reimbursed through the ERS. For payments to Indigenous Elders or Participants please refer to the guidance .

Expenses related to approved workplace accommodations, where they may otherwise conflict with this policy, will be reimbursed in accordance with the applicable Workplace Accommodation, Employment Equity, and Academic Accommodations for Students with Disabilities policies. The University also recognizes that Elders, Knowledge Keepers, and Cultural Advisors have requirements that will factor into the planning and execution of related travel.

To calculate travel distances and reimbursements (e.g. mileage, rail, air fare), unless otherwise stated in an employment agreement, the starting point of travel will be whichever location - either the employee’s designated University work location or their personal residence - is closer to the business travel destination.

Unless otherwise specified in an employment agreement, travel, parking, and/or expenses to-and-from the University will not be reimbursed. If the expense is covered by an employment agreement, the Claimant must attach to the expense claim the specific clause or section from their employment agreement that entitles them to the expense reimbursement.

In instances not covered by this policy or in unusual circumstances, the Claimant and the Approver should apply judgment to ensure that the expense is reasonable under the circumstances. Claimants should refer questions to Approvers. If the Approver is unsure, they should consult with Financial Services at expenses@queensu.ca.

For Visitor claims (non-ERS) sent to Financial Services using the , if the Itemized Receipts submitted are not original paper copies, the claim must clearly indicate this. Additionally, the Approver must verify and confirm that the expenses have not been included in any previous claims.

To ensure processing efficiency, please combine individual claims under $20 when they are incurred within a short period of time, unless doing so would cause undue hardship.

8.Transportation

8.1 Transportation General

Claimants are expected to obtain the Most Economical fare by comparing costs across travel options – including mileage reimbursement, rental cars, rail, and air travel – and by considering cost-saving measures such as seat sales and advance purchase fares. These measures may sometimes result in a fare lower than standard economy rates.

Claimants should review the Travel Details page on Strategic Procurement Services website for preferred suppliers and discounted rates.

Typically, economy class will represent the Most Economical fare. Under extenuating circumstances, such as documented medical reasons, or for Continuous Air Travel exceeding nine hours, a different class of service may be reimbursable provided it is preapproved by a Vice-Principal, Associate Vice-Principal, Dean, Associate Dean, Vice-Dean, Vice-Provost, University Librarian, or Associate University Librarian. In all cases, one-over-one approval is required.

In order to promote prudent and efficient travel management, employees are expected to make travel arrangements well in advance. While it is understood that availability of economy-class seats may fluctuate, the lack of such availability due to delayed bookings—where earlier planning could have reasonably averted the circumstance—will ordinarily not constitute adequate justification for the approval of a more expensive class of travel.

If a more expensive class of travel, i.e., Business Class, is purchased by personal choice, reimbursement will be limited to the Most Economical alternative.

Information specific to research travel - Business Class travel is not permitted by most research funding agencies unless there is a medical reason for the requirement and the funding agency pre-approves the expense.

8.2 Air Travel

Cost of advanced seat selection, refundable fare or flight cancellation insurance are allowed in situations where it is required or Most Economical.

A boarding pass is not required if other itemized receipts showing city and travel dates (e.g., hotel bills, meal receipts, taxi chits) are provided. However, if claiming only airfare which was not prepaid using a University Travel Credit Card (i.e., TCard), a paper or electronic boarding pass showing flight details is required.

Information specific to research travel - If expenses are being funded by a US Federal Government research grant and travel is in the US, the "Fly America Act" must be adhered to.

i. Limitations
Charges for use of airport lounges are not reimbursable.

The University does not reimburse for airfare purchased with points. Only the out-of-pocket expense is reimbursable to the Claimant after the travel has occurred.

8.3 Rail Travel

Queen’s University employees are eligible for a corporate discount with and Union Pearson Express. More information on these discounts can be found on the Strategic Procurement Servies website under .

A more expensive class of travel, i.e., Business Class, must be demonstrated to be the Most Economical method of travel and be pre-approved by the traveler’s one-up and demonstrated proof of Most Economical must be attached to the claim.

8.4 Vehicle Rental

In many cases one-day vehicle rental is more economical than public transportation or use of employee/student owned automobiles. The standard for vehicle rental is a mid-size or intermediate-size car. The costs of the rental vehicle, applicable insurance, and fuel/charging are allowable expenses. All vehicle rentals must be paid for using a Queen’s University Travel Credit Card and use the appropriate Queen’s University discount code to ensure insurance coverage. Visit Strategic Procurement Services website for information.

i. Limitations

Traffic fines (such as parking or speeding tickets) are not allowable expenses.

All drivers must be 21 years old and carry a valid Ontario Class G driver’s license or equivalent from another jurisdiction; only drivers with the appropriate license are permitted to drive vehicles for Queen’s University business.

ii. Insurance

The University does not carry collision damage and comprehensive (CDW) perils insurance. Coverage can be arranged either through use of a Queen’s University Travel Credit Card and the appropriate code or through purchasing additional insurance. For more details see the Strategic Procurement Services website.

All vehicle rental agreements must be in the name of Queen’s University to avoid being personally liable, purchased using the appropriate Queen’s University discount code for insurance coverage, and should adhere to the procedures and requirements as described on the Queen’s University Insurance website titled Rental Coverage Information.

8.5 Use of Employee-Owned Vehicle

A personally owned vehicle should be used only where this constitutes the Most Economical and effective means of transportation considering all factors such as costs, time constraints, itinerary etc. The current rate of reimbursement is $0.63 per km for all vehicles. Any other expenses related to the use of a personal vehicle will not be reimbursed.

i. Limitations

Mileage reimbursement is limited to return trips where the total distance does not exceed 600 km. If a private automobile is used beyond the 600 km round trip limit by personal choice, reimbursement will be limited to the lesser of 600 km or the Most Economical alternative. Mileage over 600 km may be reimbursed when it is the Most Economical option.

An individual cannot claim mileage for a vehicle unless it is owned by themselves or a spouse or partner and the Claimant is travelling in the vehicle. For the protection of all parties, the University does not permit the borrowing of a vehicle.

Traffic fines (such as parking or speeding tickets) are not allowable expenses.

ii. Insurance

Claimants will not be covered under the Queen’s University Policy when using their own vehicle for business purposes and must ensure they have adequate personal coverage.

Claimants may not be covered by their personal insurance policies for carrying passengers during business or business-related travel. Prior to the use of personally owned vehicles for business use, the claimant should refer to the Queen’s University Insurance website and consult with their own insurance company to ensure appropriate coverage.

9. Accomodation

9.1. Standard Accommodation

The standard for accommodation is a single room with a private bath in a commercial hotel. Alternative accommodation, such as Airbnb, may be reimbursed up to the equivalent cost of the standard hotel accommodation described above. Proof of stay is required whether staying in a commercial hotel or alternative accommodation. Please note: Prepaid accommodations must be paid using a Queen’s University Credit Card.

9.2 Discounted Rates

Within Canada, Staff, Faculty and Students should use the website to access discounted information when selecting accommodation. Note, you will need to have a login to access. Queen’s University is a member of CAUBO and employees can sign up for member access. If accommodation cannot be booked with CAUBO discounts, the CAUBO-listed hotels may be used to help determine the cost, location, and selection of accommodation. Outside Canada, the may serve as a guide for the location and selection of accommodation.

Discounted rates can also be obtained by using the Queen’s University recommended travel agency. For a list of suppliers offering preferential travel rates to individuals travelling on ��Ӱֱ�� business, please visit the Strategic Procurement Services website for Travel.

9.3 Accommodation with Friends and Relatives (Gratuitous Accommodation)

Persons staying with relatives or friends may claim $50 per night in lieu of accommodation cost. No receipt is required.

9.4 Accommodation for Extended Periods of Time

Persons required to stay in one location for a continuous period of one month or more shall obtain appropriate approvals in advance of travel, to determine reasonable living arrangements. Where possible and more cost-effective, accommodation bookings on a weekly or monthly basis should be arranged.

10. Meals

10.1 Meals General

Per Diems are the only meal reimbursement option for travel within Canada and the United States of America - collectively known as “Designated Per Diem Area”. For travel outside of this Designated Per Diem Area, claimants may choose to be reimbursed for meals either by the per diem rates for Travel Outside of Designated Per Diem Area, or by submitting Itemized Receipts for actual costs.

To ensure clarity and prevent duplication, only one reimbursement method may be selected per claim.

If the cost of a meal is established in another reimbursable item (transportation fare, in the cost of the conference fees, etc.,) no further amount will be eligible for reimbursement. For example, if breakfast and lunch are included in a conference fee, only dinner may be claimed.

10.2 Per Diems

Per diem amounts are limited to daily maximums as detailed in the table below. No Receipts are required.

Meal Period	Travel within Canada and the United States Meal Allowance**	Travel Outside of Canada and the United States Meal Allowance (at 1.33 of Travel within Canada and US Per Diem Area Rate)
Breakfast	$28 CDN	$37 CDN
Lunch	$28 CDN	$37 CDN
Dinner	$58 CDN	$77 CDN
Total	$114 CDN	$151 CDN

**Allowances in the United States are the same as in Canada but paid in US Funds. For example, if travelling in the United States, the breakfast per diem rate is $28 USD. Reimbursements will be converted to and paid to the claimant in CAD.

10.3. Receipted Meals

Receipted meals under this policy are for the Claimant only and are only permitted for travel outside of the Designated Per Diem Area. Refer to the Hospitality Policy for receipted meals for more than one person.

For reimbursements based on Itemized Receipts, meal reimbursement is limited to National Joint Council (NJC) Meal Allowances (). If travelling for more than one meal period, the maximum daily reimbursement will be calculated based on the total for all applicable meals, rather than by individual meal. If travelling for one meal period, the Claimant will only be reimbursed up to the amount stipulated under the National Joint Council Meal Allowance for that particular meal.

Fully Itemized Receipts are required for each meal to be reimbursed based on receipts. If a tip is included, you must also include the credit/debit card slip showing the total amounts plus the amount of tip.
Alcohol is not a reimbursable expense in this policy.

11. Other Eligible Expenses

11.1 Bus (intercity), subway, and taxi fares

Receipts must accompany the request for reimbursement for taxis, and where available for bus (intercity) and subway. If receipts are not available for bus (intercity) or subway, a transfer slip along with the transit agency’s published rates is required. When using a pre-paid public transit card (i.e., PRESTO) a transit usage report identifying the fare is required. The business purpose of the travel must be indicated on the expense report.

11.2 Telephone and internet charges

Employees travelling on business trips will be reimbursed for reasonable, necessary personal calls home for each night away; and additional business expenses such as:

Business calls
Internet connections and computer access charges
Photocopying services
Cell phone charges related to business activities while traveling (i.e. sim cards, data plan)

11.3 Tolls/Parking

The cost of parking, bridge and road tolls may be claimed. Receipts must accompany the expense report. While toll expenses may be reimbursed, employees are expected to avoid toll routes whenever reasonable and practical to minimize costs.

11.4 Tips

Tips are a maximum of 20% on the reimbursable amount.

11.5 Health Insurance

The supplementary medical plan provided to ��Ӱֱ�� employees provides coverage for most medical costs outside of Canada not covered by OHIP. If you are unsure of your eligibility for coverage under this plan, please contact . In the event that additional health insurance is required, the cost of additional health insurance during travel outside of Canada is eligible for reimbursement.

11.6 Visas and Immunization

The cost of a visa plus the cost of required immunizations for international travel will be reimbursed.

11.7 Conference/Course Fees

Registration fees for courses, conferences, or seminars should be paid by Procurement Card (PCard) or Travel Card (TCard) whenever possible. Requests for reimbursement for travel related to courses, conferences, or seminars must be accompanied by the course or conference itinerary or syllabus. Submission of course fees for reimbursement must be accompanied by proof of successful completion of the course. If the course is to be funded through the , it must follow the guidelines of that program.

11.8 Dependent Care Expenses during Travel (excluding pets)

A dependent is a person who resides with the Claimant on a full-time basis and relies on the Claimant for care. A Claimant will be reimbursed for reasonable costs for dependent care while travelling when:

The employee is required to be absent from their residence on authorized university business travel.
The Claimant incurs expenses above and beyond usual costs for dependent care as a direct result of university business travel. For example, when a nursing mother must travel with their child to a conference, or a single parent must pay overnight babysitting, or a single parent must make arrangements to look after their dependent person while travelling on university business.

Reasonable Cost:

With Receipt: Maximum daily allowance of $75 per dependent with original receipts for services provided by an individual or company in the business of providing dependent care services.
Without Receipt: Maximum daily allowance of $35 per dependent with documented explanation.

One-over-one pre-approval is required. For research related dependent care expenses, the expense must be allowable per the granting agency.

12. Professional Expense Reimbursements

Members of QUFA will be reimbursed for expenses related to maintaining and enhancing their academic and professional competence, and respective disciplinary or specialist expertise in accordance with the QUFA Collective Agreement. Expenditures must be incurred by the member for actual out-of-pocket expenses during the period of employment with Queen’s University for expenses that are allowable within this policy and all related policies, procedures, and guidelines. All goods and equipment reimbursed remain the property of Queen’s University. Please refer to the Professional Expense Reimbursement Procedure for QUFA Members for information on eligible and ineligible expenses.

13. Miscellaneous Matters

13.1 Foreign Exchange

The ERS will perform currency exchange calculations based on the location of the expense and the date of the receipt. A Claimant may override the exchange rate if the amount charged to the Claimant's credit card is higher than the exchange rate showing in the ERS. If overridden, documentation supporting the rate applied must be submitted with the expense report.

For Claimants who are visitors and are not able to use the ERS, all receipted expenses must be converted to Canadian dollars using the unless a credit card statement rate or foreign exchange cash receipt rate is attached. Documentation supporting the rate applied must be submitted with the expense claim. Amounts can be converted using actual daily exchange rates, or the average rate for the month in which the travel occurred. The visitor can indicate the currency to be paid if other than in Canadian dollars.

13.2 Combining Personal with Business Travel

If a Claimant combines business travel with personal travel, expenses related to direct travel to the business event are reimbursable. The University will only reimburse the Claimant for accommodation and meal costs for business travel days.

Quotes for the business portion of the trip must be obtained and included with the expense report to support the amount that will be reimbursed by the University. Quotes must be obtained at the same time actual travel is booked.

13.3 Spousal/Family Member Travel

Expenses related to a Claimant’s spouse or family member are considered personal expenses and are not reimbursable. If there is a business purpose for their presence, pre-approval is required by the Principal, a Vice-Principal, Associate Vice-Principal, Dean, Associate Dean, Vice-Dean, Vice-Provost, University Librarian, or Associate University Librarian.

13.4 Harmonized Sales Tax (HST)/Goods and Services Tax (GST)

The University is eligible for a rebate on a portion of HST/GST paid. The ERS will automatically calculate the HST/GST portion of the Itemized Receipts entered in most cases. If the Claimant is not using the ERS, they are responsible for indicating on the claim form, in the space provided, the amount of HST/GST paid. Specifically, the Claimant must identify and add up all HST/GST detailed on invoices attached to their claim.

13.5 Sabbatical Leave

No living expenses will be reimbursed while on sabbatical, however, travel for approved University business to and from the sabbatical leave location and appropriate expenses will be reimbursed.

Information specific to research travel – Some research granting agencies have specific rules surrounding expenses incurred by grant holders while on sabbatical leave. Accommodation and meal expenses incurred at the official sabbatical location are deemed living expenses and are thereby ineligible. However, certain expense types are deemed eligible, including expenses incurred to conduct research field trips while on sabbatical leave, which may include travel, accommodation and meal expenses. Please consult with Research Accounting for specific guidance.

13.6 Exceptions

Exceptions to this policy can be made by the Principal, or a Vice-Principal, Associate Vice-Principal, Dean, Associate Dean, Vice-Dean, Vice-Provost, University Librarian, or Associate University Librarian. In all cases, one-over-one approval is required for exceptions. For example, a Dean may not approve an exception for themselves. All such exceptions must be documented within the expense report. For paper (non-ERS) claims, the documentation may consist of a hard copy original signature, or an email directly from the Individual who is giving approval.

Appendix A - Required Approvals & Documentation

Appendix B - Meal Expense Decision Tree

Related Policies, Procedures, and Guidelines:

Responsible Officer : Director, General Accounting

Contact: finance@queensu.ca

Date for Next Review : December 2030