Travel, Meal and Hospitality Expenses Directive, 2010 FAQ
Travel, Meal and Hospitality Expenses Directive, 2010
Frequently Asked Questions
This document is divided into 2 main parts.
Part 1: Questions about the Revisions
Part 2: Questions about the Topics Covered by the Directive
Consultants and other Contractors
Transportation - Airplanes and Trains
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Part 1: Questions about the Revisions
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1. What has changed in the revised 2010 Directive?
The major changes to the Directive include:
- the expansion of the scope to include designed persons in all organizations prescribed by regulation under the Public Sector Expenses Review Act, 2009 (PSERA);
- the authorization to disclose information about expenses on a public website for designated senior managers in ministries, designated persons prescribed by regulation under PSERA, and designated persons in designated classified agencies;
- a change to the approvals required for all classified agencies and the PSERA organizations wishing to serve alcohol at a hospitality event; prior written approval from the Deputy Minister of the relevant ministry is required;
- the ability of TB/MBC to grant special status, based on business need, to agencies/ organizations to allow their chairs to approve the service of alcohol at hospitality events and/or international travel;
- tighter timelines for submitting expense claims.
The rules have also been clarified to ensure greater understanding and compliance:
- prior written approval is required for the service of alcohol and international travel;
- enhanced information on the exercise of managerial discretion;
- the clarification that prior approval for meals is required when travel is a regular part of the job;
- expanded responsibilities section;
- specific provisions on when delegation of authority is or is not permitted.
2. Who is covered under the Directive?
The Directive sets out the rules for managing travel, meal and hospitality expenses for the government of Ontario, including its classified agencies and other entities identified by legislation, and applies to:
- all ministries and their employees;
- all classified agencies and their employees and appointees;
- all consultants and contractors to ministries or to classified agencies; and
- all organizations (i.e., “public entities”) prescribed by regulation under the Public Sector Expenses Review Act, 2009 and their designated persons as prescribed.
3. Which agencies are required to post information about their expenses?
The following 22 agencies designated under the Public Sector Expenses Review Act, 2009 (PSERA) are required to post information on expenses on their agency websites:
Alcohol and Gaming Commission of Ontario
Cancer Care Ontario
eHealth Ontario
Hydro One Inc.
Independent Electricity System Operator
Liquor Control Board of Ontario
Metrolinx
Metropolitan Toronto Convention Centre Corporation
Ontario Clean Water Agency
Ontario Educational Communications Authority
Ontario Energy Board
Ontario Financing Authority
Ontario French-language Educational Communications Authority / Office des télécommunications éducatives de langue française de l’Ontario
Ontario Human Rights Commission
Ontario Infrastructure Projects Corporation
Ontario Lottery and Gaming Corporation
Ontario Power Authority
Ontario Power Generation Inc.
Ontario Public Service Pension Board
Ontario Racing Commission
Ontario Realty Corporation
Workplace Safety and Insurance Board
4. Which positions at those agencies must post their expenses?
The government requires that all positions designated under the Public Sector Expenses Review Act, 2009 (PSERA), must publicly disclose their expenses. The positions designated under PSERA are:
- Every person appointed to the public entity by the Lieutenant Governor in Council, the Lieutenant Governor or a minister;
- The CEO, or in the case of the Workplace Safety and Insurance Board (WSIB), the CEO and the Chief Operating Officer;
- Every member of senior management that reports directly to the CEO, or in the case of the Workplace Safety and Insurance Board, the CEO and the Chief Operating Officer; and
- The top five employee expense claimants each year will have to submit their expenses annually. It is expected that the top claimants would be senior managers. However, it could be any employee of the agency.
5. Where can I find information about the ministry positions that are required to post information about expenses?
You can find information about public disclosure of expenses for ministry positions on the public disclosure of expenses website on ontario.ca website. There is a comprehensive set of FAQs posted on this site.
6. Will ministries be required to update agency MOUs to reflect the changes in the Directive?
No. The directive prevails over an agency MOU in the event of a conflict or inconsistency.
7. What is the process for getting approval to serve alcohol at a hospitality reception or event?
Prior written approval is required from the Deputy Minister for ministries and for agencies/organizations.
Ministries should use the approval form available on MyOPS Forms Repository. Agencies should use the approval form available on AGNES.
8. What is meant by special status to serve alcohol at a hospitality event?
Treasury Board/Management Board of Cabinet (TB/MBC) can grant special status to agencies/organizations that can demonstrate that the service of alcohol at hospitality events is integral to their business and directly tied to the generation of revenue for the province.
If TB/MBC approves special status, agency/organization chairs may approve the service of alcohol at hospitality events. The agency/organization must also report regularly to the responsible Minister to provide details of its activities.
9. What is meant by special status for international travel?
Treasury Board/Management Board of Cabinet (TB/MBC) can grant special status to agencies/organizations that can demonstrate that international travel is integral to their business and directly tied to the generation of revenue for the province.
If TB/MBC approves special status, agency/organization chairs may approve international travel. The agency/organization must also report regularly to the responsible Minister to provide details of its activities.
10. I am a manager. Where can I find information about managerial discretion as it relates to this Directive?
The Directive includes a section titled Accountability Framework (section 4.0). Managerial discretion is discussed in this section.
One of the support materials developed for the release of the directive is a one-page tip sheet on exercising managerial discretion. The tip sheet is available on MyOPS on the OPS Directive and Policies website and also on AGNES.
11. The Directive states that obtaining prior approval for all expenditures is a best practice. What does prior approval look like – can it be verbal or does it have to be written?
Prior approval can be verbal; however, it is recommended that you have a record of the approval. This will ensure that you and your manager have the same expectations and that there will be no surprises. It could be as simple as documenting a conversation with an email. For example:
This morning at our regular meeting, we discussed a learning opportunity in another city. You approved the trip, and we agreed that I would have to buy lunch.
Can you please confirm this?
12. I travel as a regular part of my job. Can I claim my meals while I’m on the road?
When travel is part of the regular job duties, managers should discuss the rules in the Directive with the employee and determine appropriate strategies. Some possible areas for discussion may include how to deal with meals, the type of vehicle to be used and the kilometric reimbursement rate that will apply (based on where the travel occurs and the amount of travel).
The Directive states that if you travel as a regular part of your job, meals will not normally be reimbursed unless you have obtained prior approval.
13. Why haven’t the reimbursement rates for kilometres and for meals been increased?
The rates for both kilometres and meals were increased in 2006. The rate for kilometres was increased by 18.5% and the rate for meals was increased by 17.6%. Ontario continues to provide rates that are in the mid-range compared to other jurisdictions.
Given the current economic climate and the government’s commitment to careful spending of the public dollar, there is no plan at this time to increase the meal rates.
There is a requirement for a review of the Directive every two years, so there is the opportunity to consider rate changes at that time.
14. When would business class seating on an airplane be approved?
The standard for air travel is economy class. Business class seating may be permitted with prior approval by the deputy minister or CEO.
Factors that may be considered in granting approval include health and safety, accommodation requirements and business requirements (e.g., where economy class seating is unavailable when booking for an unexpected emergency meeting).
Business class seating may also be considered on international flights due to their length.
15. The Directive requires original itemized receipts to be submitted with an expense claim. What is an “original itemized receipt”?
“Original itemized receipt” refers to a receipt that lists the items purchased and the individual prices for each item, for example from a restaurant or a store. This is usually the same receipt that is produced by a cash register. The authorization receipt for a credit or debit card transaction is not considered an itemized receipt. Retain a copy of the original receipts your records.
16. How long do I have to submit my expenses?
Expense claims must be submitted by the end of the quarter following the quarter in which the expense was incurred. For example, if you incurred an expense in December (Q3), you must submit your claim by March 31 (end of Q4). If your expense claim is not submitted within that timeframe, you must provide a written explanation as to why it is late.
17. What happens if I don’t submit my claim within the timeframe?
If you incurred legitimate expenses while you were on authorized government business and you have provided an acceptable written explanation as to why your claim was not submitted within the appropriate timeframe, you will be paid.
Part 2: Questions about the Topics Covered by the Directive
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18. The Directive applies to ministries and agencies. Does it apply to Ministers as well?
No, the Directive does not apply to Ministers. Rules for Ministers, Parliamentary Assistants, Opposition leaders and their respective staff are set out in the Cabinet Ministers and Opposition Leaders’ Expenses Review and Accountability Act, 2002.
19. What types of expenses are covered under the Directive and what expenses are not?
The Directive covers business expenses related to travel, meals and hospitality.
The Directive does not cover general or miscellaneous office expenses (e.g., cell phones, parking permits, office supplies) or expenses related to catering and room rentals.
These types of expenses are covered by other MBC directives, policies and guidelines, or ministry policies.
20. What kinds of expenses will not be reimbursed?
Alcohol cannot be claimed and will not be reimbursed as part of a travel or meal expense. There are no exceptions to this rule.
Expenses of a personal nature will not be reimbursed, including personal items, traffic and parking violations, hotel expenses related to the mini-bar, video rental, in-room movies or other entertainment-related activities and social events that are not part of conducting government business.
Consultants and other contractors will not be paid certain expenses (see section Consultants and other contractors below).
21. I am a manager. Where can I find information about managerial discretion as it relates to this Directive?
The Directive includes a section titled Accountability Framework (section 4.0). Managerial discretion is discussed in this section. One of the support materials developed for the release of the directive is a one-page tip sheet on exercising managerial discretion. The tip sheet is available on MyOPS on the OPS Directive and Policies website and also on AGNES.
22. Will a claim for a meal, hospitality, hotel or travel expense that is not specifically addressed in the Directive be reimbursed?
The Directive sets out the rules and provides the framework for making decisions, but the Directive cannot foresee or address every situation. An approver must use discretion and judgment when making decisions. Decisions must be made while maintaining compliance with the Directive and the rationale must be documented and submitted with the claim.
There is no discretion to deviate from either the principles or the mandatory requirements in the Directive.
To ensure that there are no surprises, you should always discuss situations with your manager before incurring any expense.
23. What if my collective agreement says something different from the Directive?
Provisions in collective agreements prevail over those in a directive. Collective agreements may include reimbursement rates that differ from those in the Travel, Meal and Hospitality Expenses Directive. Where a collective agreement provides specific rates, these are the rates that would apply to members of that bargaining unit, not the rates in the Directive.
24. One of the mandatory requirements in the Directive is to have good recordkeeping practices. What does this mean?
This means that all documentation related to expense claims and approvals is kept and can be easily accessed. The claim information should include all supporting documentation such as prior approvals or written explanations and receipts. These records must be maintained for verification and audit purposes.
Individuals and organizations must develop a system of storing all travel claim information in a manner that ensures the material is securely stored, is accessible in case of an audit, and conforms to records retention schedules. (See the Archives of Ontario Recordkeeping Support website for more information.)
It is also recommended that the person making the claim keep good records as well.
25. I am looking for ways to minimize travel expenditures. Where can I find information on videoconferencing?
OPS staff can find information on videoconferencing can be found on MyOPS, OSS Videoconferencing Services.
Additional information may be found on the OPS Green Office website.
26. Can ministry purchasing cards (Pcards) be used to pay for government travel expenses?
No, the Pcard is not to be used for travel and travel-related expenses. There is a corporate travel card available which should be used for these types of expenses. OPS employees can find information on the Pcard Services website on MyOPS, and information on the corporate travel card on the Travel Card Services website on MyOPS.
27. The Directive states that Treasury Board/Management Board of Cabinet (TB/MBC) can approve an exemption from all or part of the Directive. What does this mean?
We anticipate that requests for exemptions from the directive would be extremely rare. If a ministry or agency/organization believes that it cannot follow the rules of the Directive, then it can apply to TB/MBC to be exempt from all of the Directive or from a specific part of the Directive.
To date no exemptions have been granted by TB/MBC.
28. How do I submit an expense claim?
If you are a ministry employee, submit your claim through iExpenses: log in to MyOPS and click on “IFIS and iExpenses”, then “iExpenses Intranet website”. If you don’t have access to iExpenses, go to the OPS Forms Repository on MyOPS and the Employee Expense Claim (7540-1032).
If you are agency/organization appointee or employee, follow your agency/ organization’s internal approval practices.
29. The Directive requires original itemized receipts to be submitted with an expense claim. What is an “original itemized receipt”?
“Original itemized receipt” refers to a receipt that lists the items purchased and the individual prices for each item, for example from a restaurant or a store. This is usually the same receipt that is produced by a cash register. The authorization receipt for a credit or debit card transaction is not considered an itemized receipt. Retain a copy of the original receipts your records.
30. I lost a receipt. Can I still claim the expense and be reimbursed?
Legitimate expenses will be reimbursed. If you lost the receipt, you might be able to get a copy from the merchant. If not, provide as full a description of the information that was on the original receipt as possible. It should include the reason for the expense, the date, the location (i.e., city), the merchant (name and address), the purchases and the cost, taxes and gratuities.
Discuss the situation with your manager and ask if additional information is required.
31. How long do I have to submit my expenses?
Expense claims must be submitted by the end of the quarter following the quarter in which the expense was incurred. For example, if you incurred an expense in December (Q3), you must submit your claim by March 31 (end of Q4). If your expense claim is not submitted within that timeframe, you must provide a written explanation as to why it is late.
32. What happens if I don’t submit my claim within the specified timeframe?
If you incurred legitimate expenses while you were on authorized government business and you have provided an acceptable written explanation as to why your claim was not submitted within the appropriate timeframe, you will be paid.
33. I attended a conference sponsored by the federal government in Ottawa. The federal government paid half of my travel expenses, and I used my corporate travel card for the balance. How do I make a claim for my expenses for this trip?
When you submit the claim, include all information about payment, for example:
- the reason for the trip
- the total expense
- the organization that paid for part of your expenses
- the type and amount of expense paid by the organization
- the type and amount of expense paid by the claimant
If you use iExpenses for claims, you can capture this on the system.
34. The Directive states that obtaining prior approval for all expenditures is a best practice. What does prior approval look like – can it be verbal or does it have to be written?
Prior approval can be verbal; however, it is suggested that you have a record of the approval. This will ensure that you and your manager have the same expectations and that there will be no surprises. It could be as simple as documenting a conversation with an email. For example:
This morning at our regular meeting, we discussed a learning opportunity in another city. You approved the trip, and we agreed that I would have to buy lunch.
Can you please confirm this?
35. The Directive requires written explanations to be included with a claim in some situations. What should be included in a written explanation?
A written explanation must be submitted with a claim in the following types of situations: where there was no prior approval, or no original, itemized receipt or the claim was not submitted within the specified timeframe.
The written explanation should have enough detail to allow the approver to make an informed decision.
36. I have been reimbursed for some expenses. Are these considered taxable benefits?
Federal income tax is the responsibility of each individual. If you have questions about what is taxable for the purpose of federal income tax, see the Canada Revenue Agency website.
37. Who should have a corporate travel card?
It is a best practice that individuals in government who travel should have use a corporate travel card. There is a government corporate travel card that ministry employees should use. Ministry employees can find information about the corporate travel card on the Travel Card Services website on MyOPS. There are guidelines on using the card, FAQs and other support materials on this website.
Agencies may contact the OSS Contact Centre at 416-326-9300, or toll-free at 1-866-979-9300 outside the GTA, for assistance.
38. I work in an agency; should I have a corporate travel card?
Check with your manager about the agency’s practice for paying for expenses while travelling. The government’s corporate travel card is available to all classified agencies; however, it is not mandatory, and some agencies may have their own arrangements.
Agencies may contact the OSS Contact Centre at 416-326-9300, or toll-free at 1-866-979-9300 outside the GTA, for assistance.
39. I travel very rarely, maybe once every year. Do I need to have a corporate travel card?
It is recommended that everyone who will be incurring travel expenses use a corporate travel card. However, for very infrequent travel, you can speak to your manager about using your personal credit card.
40. Does the government corporate travel card provide loyalty points?
The corporate travel card does not offer loyalty points. However, you may use personal loyalty point programs (e.g., Air Miles).
Participation in frequent flyer or other loyalty programs is permitted provided that you:
- choose the most cost-effective accommodation or method of travel;
- use the corporate travel management company to book your method of travel; and
- use the corporate travel card to pay for all travel expenses.
Loyalty points can be redeemed at the user’s discretion; however, they cannot be redeemed for cash by using the points for business purposes and then submitting a claim for reimbursement.
41. Who can use the government’s vendor of record companies?
The following chart sets out the access to the companies.
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Travel Management Company (HRG) |
Accommodation Directory (federal) |
Rental Car Directory (federal) |
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Ministry Employees |
yes |
yes |
yes |
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Classified Agency Employees and Appointees |
yes |
yes |
no |
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Organizations (not classified agencies) listed under the Public Sector Review Act |
no |
yes |
no |
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Consultants/ Contractors |
no |
no |
no |
42. My job is to travel around the province visiting different businesses. Do I need prior approval from my manager for every trip?
Approval for travel, and travel-related expenses, is required regardless of the job requirements, but there is flexibility. It is not the intent that the approvals process should negatively affect your ability to do your job.
When travel is part of the regular job duties, managers should discuss the rules in the Directive with the employee and determine appropriate strategies. Some possible areas for discussion may include how to deal with meals, the type of vehicle to be used and the kilometric reimbursement rate that will apply (based on where the travel occurs and the amount of travel).
Where travel is regular and repetitive in nature with no change in the terms and conditions, managers may provide pre-approval. These arrangements should be made when you are hired and should be regularly revisited to ensure that the arrangements continue to meet the needs of all parties. If there is a change of circumstances that could affect the appropriateness of an existing travel arrangement, this must be brought to the attention of your manager at once.
This ensures that there is accountability, and also minimizes surprises or confusion. Before you travel, both you and your manager should have the same understanding and expectations about travel approvals, claims and reimbursement for expenses.
43. Approval from the Deputy Minister (ministry) or CEO (agency/organization) is required for travel outside Ontario. If an employee regularly crosses into the USA on government business as part of his/her job, is approval from the Deputy Minister or CEO required for each business trip into the USA?
In this situation, travel is a regular part of the job. (See the response to the question above.) It is not the intent that the approvals process should negatively affect the ability to do one’s job.
Approval to travel within continental North America rests within each ministry or agency/ organization. Providing the appropriate type of approval (for each trip, or pre-approval for a group of trips) is at the discretion of the Deputy Minister or the CEO.
44. The Directive differentiates between approval for travel and approval for the reimbursement of expenses. What does this mean – how is it different?
The approval for travel occurs before you travel. It is the approval for planning the travel and is the authorization to take the trip. See the Directive for a chart (link) setting out the approval levels for travel planning.
The approval for the reimbursement of expenses occurs after you travel. It is when you submit the expenses you incurred during your trip, and these expenses should be no surprise to the approver, since the trip was authorized previously.
45. An ADM is temporarily acting in the position of Deputy Minister. Can the ADM approve the travel plans or expenses of his/her fellow ADMs?
An ADM who is temporarily acting in the position of Deputy Minister has the full approval authority of the Deputy. This means that the ADM can approve the travel plans or expenses of other ADMs within the ministry (i.e., those that report directly to the Deputy Minister). However, the ADM cannot approve his/her own travel plans or expenses.
46. If I travel from Kingston to Gatineau in Quebec, do I require the level of approval for travel outside Ontario?
Travel from within Ontario to the National Capital Region is considered travel within Ontario and will only require that level of approval (i.e., supervisor/manager).
47. When I have to travel from Toronto to Kenora on government business, I fly from Toronto to Winnipeg, Manitoba and then rent a car and drive to Kenora. This is a much cheaper alternative than flying to Thunder Bay and then flying to Kenora. If I do this, will I need deputy minister approval since the trip involves travel outside Ontario?
When travel outside the province provides a more economical route between provincial destinations, then the travel is considered travel within Ontario and requires the same level of approval as that for travel within Ontario. See the Directive for a chart setting out the approval levels for travel planning.
48. The Directive refers to the “continental USA.” What does that include?
For the purpose of this Directive, the term “continental USA” includes the USA, except for Hawaii and off-shore unincorporated territories of the United States such as Puerto Rico. Travel to Hawaii or any unincorporated territories is considered outside Canada and the continental USA.
49. I will be travelling to Asia on government business. Should I be aware of travel warnings issued by the federal government?
Yes, ministries and agencies/organizations are responsible for confirming any travel warnings issued by the Federal Department of Foreign Affairs and International Trade.
This information is required and must be considered as part of the approvals process.
50. What is meant by special status for international travel?
Treasury Board/Management Board of Cabinet (TB/MBC) can grant special status to agencies/organizations that can demonstrate that international travel is integral to their business and directly tied to the generation of revenue for the province.
If TB/MBC approves special status, agency/organization chairs may approve international travel. The agency/organization must also report regularly to the responsible Minister to provide details of its activities.
TRANSPORTATION – AIRPLANES AND TRAINS
51. Is there a standard procedure for booking travel?
For air travel, ministry employees should book airfare through HRG Canada, the Ontario government's travel management company. To make air travel arrangements, call HRG Canada at 1-866-855-4155 from Monday to Friday (8 am-5 pm).
For travel by train, ministry employees can use the online booking tools on the Travel Online website on MyOPS.
Others should check on the appropriate practice for booking air and train travel in their agency/organization.
52. Is it mandatory to use HRG Canada for travel arrangements?
It is mandatory for ministries.
For classified agencies, it is strongly recommended. Check with your agency for the appropriate practice.
53. When would business class seating on an airplane be approved?
The standard for air travel is economy class. Business class seating may be permitted with prior approval by the deputy minister or CEO.
Factors that may be considered in granting approval include health and safety, accommodation requirements and business requirements (e.g., where economy class seating is unavailable when booking for an unexpected emergency meeting).
Business class seating may also be considered on international flights due to their length.
54. If I need to take work materials with me and I'm charged extra for overweight luggage, will I be reimbursed for the extra cost?
Since this is a reasonable work-related expense, it is reimbursable. Be sure to get an itemized receipt for the expense.
55. Three ministry employees have been invited to make a presentation at a conference in Kingston. Due to work pressures, the team will be working on the presentation during the train trip. Can they purchase a business class ticket (VIA1) to facilitate their work?
The employees will require prior approval from their manager for reimbursement for a business class ticket. The manager must consider the circumstances for the request, such as the need to work on the trip, any benefits provided by business class (e.g. extra room, computer access, meals), the difference in the cost between an economy fare and the business class fare, etc.
56. What type of vehicle should I use when I need to drive somewhere on government business?
If using a vehicle is the most practical and economical way to travel, first consider using a government vehicle. If one is not available, then consider using a rental vehicle unless it is more economical to use your own vehicle.
57. Who is authorized to drive a government vehicle?
You must have a valid Ontario driver’s license for the appropriate class of vehicle (e.g., passenger car, bus, truck, etc.).
OPS employees must be authorized under the MTO Motor Vehicle Fleet Policy.
58. How do I book a rental car?
Ministry employees can book cars through Travel Online on MyOPS. There is information on the process including links to the federal website listing rental agencies. These agencies are familiar with the requirements for OPS employees, especially regarding insurance. See the question below on the process.
For all others, follow the direction provided by your agency/organization.
59. Where can I look for information about insurance for government travel?
Ministry employees can find more information about insurance on the Travel Online website on MyOPS, under the Frequently Asked Questions. See also the document Changes To Insurance Coverage For Rental Vehicles Qs and As on the OPS Directive and Policies MYOPS website.
Others should check with their agency/organization.
60. What process should a ministry employee follow when renting a car in Ontario for government business?
Ministry employees who have a corporate travel card should:
ü Name the renter as Her Majesty the Queen In right of Ontario (to ensure appropriate insurance coverage)
ü Provide the name of their ministry
ü List the name(s) of the driver(s)
ü Decline the rental car company’s collision damage waiver coverage
ü Pay for the transaction with the corporate travel card.
Ministry employees who do not have a corporate travel card should:
ü Name the renter as Her Majesty the Queen In right of Ontario (to ensure appropriate insurance coverage)
ü Provide the name of the ministry
ü List the name(s) of the driver(s);
ü Purchase the rental car company’s collision damage waiver coverage
ü Pay for the transaction with your personal credit card
61. If you are not an OPS employee, what process should you use when renting a vehicle on government business?
Follow the rules of your agency or organization.
62. Ministry employees should not put their own names down as the renter when renting a car – they have to name the renter as “Her Majesty the Queen in right of Ontario”. How can they be sure the rental agency will allow this?
Ministry employees can use a letter confirming that employees must name “Her Majesty the Queen in right of Ontario” as the renter. This letter is available to ministry employees on the MyOPS Travel Online website. It is good practice to download the letter and take it with you when picking up the car.
Naming the renter as “Her Majesty the Queen in right of Ontario” ensures that the government, as employer, provides liability coverage for a serious accident where you are at-fault when you rent vehicles for work.
For more information, see the document Changes To Insurance Coverage For Rental Vehicles Qs and As on the OPS Directive and Policies MYOPS website.
63. What process should be followed when renting a car outside Ontario?
When renting a car outside Ontario, the following process should be followed for everyone covered by this Directive.
ü Name yourself as the renter on the rental contract
ü List the name(s) of the driver(s)
ü If your corporate travel card provides for collision damage waiver coverage, decline the rental car company’s coverage and pay for the transaction with the corporate travel card,
ü If your corporate travel card does not provides collision damage waiver coverage, purchase the rental car company’s coverage, and pay with the corporate travel card,
ü If you don’t have a corporate travel card or the type of vehicle you are renting is not covered by the corporate travel card, pay for the transaction with your personal credit card.
64. If I rent a car, how should I pay for it?
For OPS employees, the corporate travel card is the preferred method of payment for car rental. The corporate travel card provides primary coverage for theft of, or damage to, rental cars up to the full value of the car.
To obtain more information about insurance coverage, go to the Travel Online website on MyOPS. For more information about corporate card products and services, go to the Travel Card Services on MyOPS.
65. What if I am renting a vehicle and I don't have a corporate travel card?
If you do not have a corporate travel charge card, you should purchase loss damage waiver/collision damage waiver coverage from the rental car company. The cost of this coverage is reimbursable. Be sure to submit a receipt.
66. When can I use a rental vehicle other than a compact model?
Rental vehicles must be the most economical and practical size when taking into account the business purpose of the trip, the number of occupants, safety considerations and any reasonable accommodation requirements. For example, if you have to drive from Winnipeg to Kenora in the winter, it may be appropriate for safety reasons to rent a heavier vehicle than a compact, or if you are driving several hours with four other colleagues and transporting extensive training materials, it may be more appropriate to rent a van.
If you plan to rent a vehicle other than a compact, you should get written approval prior to renting the vehicle and document the reasons for the exception.
67. When is the use of a personal vehicle appropriate?
Owning or having access to a personal vehicle is not a condition of employment. However, a personal vehicle may be used if it is the most practical and economical option. Prior approval is required. Before travelling you should discuss with your manager whether you should use your personal vehicle or another type of vehicle.
If travel is a part of your job, these arrangements should be made when you are hired and should be regularly revisited to ensure that the arrangements continue to meet the needs of all parties. If there is a change of circumstances that could affect the appropriateness of an existing travel arrangement, this must be brought to the attention of your manager at once.
The ministry or agency/organization assumes no financial responsibility for personal vehicles, but will pay the kilometric rate if you are, with prior approval, using your own vehicle for ministry or agency/organization business.
Note that if you will be driving more than 200 km a day, you should consider using either a government or rental vehicle.
68. An employee normally drives into work and pays for parking. Can the employee claim and be reimbursed for the distance travelled and for parking at his/her office area?
No. For the purposes of the Directive, travel does not refer to a person’s regular commute to work. These expenses are not reimbursable.
If this same employee is required to travel on government business to another location during the work day, then these expenses may be claimed and reimbursed. For example, if the employee is required to attend a meeting located outside the office area, then the employee may be eligible for mileage and parking costs related to traveling to the meeting.
69. There are different kilometric rates for northern and southern Ontario. Where is the boundary between northern and southern Ontario?
The highways and roads named below are to be included in southern Ontario. The boundary between northern and southern Ontario for the purposes of kilometre reimbursement is as follows:
· Healey Lake (Municipal) Road from Healey Lake easterly to its junction with Highway 612;
· Highway 612 southerly to its junction with Highway 69;
· Highway 69 easterly to its junction with Highway 169;
· Highway 169 easterly to its junction with Highway 118;
· Highway 118 through Bracebridge to its junction with Highway 11;
· Highway 11 northerly to its junction with Highway 60 at Huntsville; and
· Highway 60 easterly to its junction with County Road 58 at Killaloe Station; and County Road 58 to Pembroke.
70. What are the rates that apply for personal vehicles driven in other provinces or in the USA?
The rates for personal vehicles driven outside Ontario, including in the USA, are the rates for southern Ontario (unless a collective agreement provides other rates).
71. If I’m delayed at a meeting and have to take a toll highway like the 407 to get back to the office on time, will the toll be reimbursed?
The Directive allows for reimbursement for reasonable and necessary expenses on toll roads when driving on government business. It is a recommended best practice to obtain prior approval for the use of a toll highway before incurring the expense.
If no prior approval was obtained, then the rationale for taking the toll road should be included with the claim for reimbursement. It will be up to the manager to exercise his/her discretion when considering the claim.
72. When is travel by taxi permitted?
Taxis may be approved in cases where:
- group travel by cab is more economical than the total cost of having individuals travel separately by public transit or shuttle; or
- taking a cab allows you to meet an unusually tight schedule for meetings (for example, if you land at the airport at 8:30 am and need to be at a 9:30 meeting, it might be appropriate to take a taxi to the meeting).
Taxis may not be used to commute to work or home except under exceptional circumstances; for instance:
- weather, health or safety conditions indicate it is the best, appropriate option (for example if an employee is working overtime and it is late at night); or
- transport of work-related baggage or parcels is required.
Prior approval to take a taxi should be obtained whenever possible. Approval of expenses for travelling by taxi will be determined on an individual basis.
73. I am an agency employee. How can I ensure that I can get the government rate at a hotel?
Hotels often ask for proof that you are a government employee. To ensure that you can get the government rate, book a room online using the Federal government’s online accommodation directory. This is a list of places that offer a special rate to government. We have prepared a letter that you can take with you as proof that you are a government employee. This letter is available on MyOPS on the Travel Online website under hotel accommodations, and also on AGNES, the agency extranet website.
74. The Directive states that tips and gratuities may be reimbursed. What is a "reasonable" gratuity?
The Directive provides some guidelines on reasonable tips and gratuities. What is “reasonable” will depend on what is appropriate in the circumstances. You should use good judgement. Since a receipt is not always a possibility when tipping, provide a description of the situation and the amount you gave as a tip with your claim for reimbursement of expenses.
As guidance, the Directive lists some examples of reasonable amounts for gratuities, including:
- 10%-15% on a restaurant meal
- 10% on a taxi fare
- $2-$5 for housekeeping for up to two nights in a hotel, up to $10 for a longer stay
- $2-$5 per bag for a porter
75. Are ATM fees for a cash advance eligible for reimbursement?
If you are a ministry employee, and need a cash advance and have a corporate travel card, you are required to use the cash advance feature at a banking machine. To avoid ATM fees, use an ATM from the bank that issues the corporate travel card. If this isn’t possible, you may be charged a fee for the service. You can claim this as a reimbursable expense. Interest charges for the cash advance are also a reimbursable expense.
Others are expected to follow their agency/organization policy on cash advances.
76. How do I know if I am eligible to claim dependent care expenses?
For the purposes of the Directive, a dependent is a person who resides with the traveler on a full-time basis and relies on the traveler for care (e.g., a child or parent).
If travel is an expected part of your job duties, there is no reimbursement for dependent care expenses. However, expenses may be reimbursed if the travel requirements of your job or personal circumstances change unexpectedly. For example, if you travel twice a week, and you must suddenly travel four times a week, dependent care expenses may be considered for the period of time required for you to put in place more permanent dependent care services to cover the extra two days that you are required to travel.
For others, dependent care expenses may be reimbursed
ü if travel is occasional or unexpected, and
ü if you incur expenses above and beyond your usual costs for dependent care as a direct result of travel.
You must have prior approval for reimbursement of dependent care expenses, as well as a written explanation of the circumstances that will be submitted with your claim.
In these situations, you may be reimbursed for your actual costs up to a daily maximum:
- $75/day, if you have a caregiver’s receipt
- $35/day, if you provide a written explanation
77. How much can I claim for dependent care expenses?
You can claim the amount that exceeds your usual costs for dependent care that you incurred as a direct result of your travel. For example, if you are currently paying for daycare services until 6:00 pm and the occasional or unexpected travel results in your returning home at 7:00 pm, your additional costs for daycare services from 6:00 to 7:00 are eligible for reimbursement.
You may be reimbursed for your actual costs up to a daily maximum of $75 per day if you have a receipt from the caregiver or $35 per day if you provide a written explanation without a receipt. In the example, if your caregiver gives you a receipt for $25 for the extra hour, the $25 is the amount that is eligible for reimbursement.
78. Three managers working in Toronto at the same office building find that due to their tight schedules, their only option to discuss business the following week is to meet over lunch. Is the lunch expense reimbursable?
The lunch expense may be reimbursed depending on several factors, including:
- approval - prior approval is required when working through a meal period
- location of the meeting (it is recommended that meetings over meals should be catered in – this eliminates the possibility of any negative public perception)
o The meeting is at the office building and food is brought in
This is considered catering and the meal should be paid for with a purchasing card (PCard). This is not a reimbursable expense since the government pays the expenses directly and individuals are not charged.
o the meeting is at a restaurant
The meal can be reimbursed if there is prior approval. Each manager may pay for his/her own lunch or one manager may pay for the entire lunch. In any case, the corporate travel card should be used.
79. A director hosted a lunch in a restaurant for external stakeholders that included members of her staff. The lunch was paid for and claimed by a staff member at the lunch. Is this appropriate?
No. When group expenses are paid by one individual, that individual must be the most senior person in the group. This is a provision to prevent “downloading of expenses”.
In this case, a staff member cannot pay and claim the lunch on behalf of the director since the director would be approving his/her own expenses.
With a group meal, each individual may submit his or her own expenses. It may also be appropriate for the director to pay for the group meal and submit a claim for it.
80. I travel as a regular part of my job. Can I claim my meals while I’m on the road?
When travel is part of the regular job duties, managers should discuss the rules in the Directive with the employee and determine appropriate strategies. Some possible areas for discussion may include how to deal with meals, the type of vehicle to be used and the kilometric reimbursement rate that will apply (based on where the travel occurs and the amount of travel).
The Directive states that if you travel as a regular part of your job, meals will not normally be reimbursed unless you have obtained prior approval.
81. A ministry employee who works in remote areas in northern Ontario buys groceries to make meals to take to work with her. There are no restaurants in the remote areas where she is working. Will she be reimbursed for the cost of the groceries?
She may be reimbursed for the cost of the groceries. However, the Directive provides for reimbursement for restaurant/prepared meals. Only in limited circumstances will the cost of groceries be reimbursed. Some examples of when groceries may be reimbursed include the situation here – for staff who are working in remote areas; stakeouts when staff cannot leave their location (e.g. O.P.P.); use of accommodations with kitchen facilities; and pre-approved arrangements based on clearly defined medical/dietary needs.
The manager should have a conversation with the employee and the work conditions and the implications, including how to deal with meals, before any expenses are incurred.
In all cases, employees must receive prior approval to be reimbursed for the cost of groceries. The claim must include an original, itemized receipt that shows the groceries that were purchased, a breakdown of the actual groceries that were used for the meals being claimed (e.g. 5 bagels, ¼ pound of cheese, 5 drinks etc.), and a written rationale for the purchase of groceries.
82. My manager has asked me to work overtime one day next week through dinner. Can I eat dinner after I leave work and claim it?
You may be able to claim the expense and be reimbursed. It is dependent on the circumstances. You should discuss the situation with your manager to determine an appropriate and reasonable approach and receive prior approval for any expenses.
83. I was on a full-day course away from the office and had to buy lunch. I chose to buy a yogurt, apple and a drink from a convenience store and ate in the park. Can I be reimbursed?
Yes, even though the convenience store is not considered to be a restaurant. Original receipts are required when you submit your claim. Also, it is a best practice to discuss any expenses with your manager before you incur them. So before attending any courses where lunch is not provided, it is recommended that you and your manager discuss any potential meal expenses and claims.
84. A claim was submitted with a general receipt that looks as if it had been taken from a receipt book purchased from an office supply store. There was no restaurant name and the amounts being claimed were hand written. Should the claim be approved?
No, original, itemized receipts are required for all claims.
If an original itemized receipt is not available, the employee should provide a written explanation of the situation, and include all the details of the expense, including the date of the expense, the name and address of the restaurant, etc., and explain why an original itemized receipt was not submitted. The approver would then have to determine whether it is reasonable in the circumstances to approve the claim.
In the case where a business used a generic receipt, then the claimant can request that the business provide further information on the receipt (e.g., business name, location, date, etc.), and perhaps sign the receipt. An explanation should be provided when submitting the claim.
85. If a person stays at the home of family or friends while travelling on government business, can the person claim meal expenses in addition to the $30 for staying with the family?
No, this claim will not be reimbursed. Meals provided by family or friends are not eligible for reimbursement, whether for payment in cash or for a gift of equal value.
You can provide a payment of $30 maximum per night for accommodation when you stay with family or friends, and you will be reimbursed for this amount. There is no additional payment for meals that are provided by the family/friends.
However, if you stay at family or at a friend’s house, and you don’t eat there, you can claim and be reimbursed for your meals.
86. If a person travelling on government business stays in a hotel, but has dinner at a friend’s house, can the person provide a gift to the friend and claim the cost for reimbursement?
No, meals provided by family or friends are not eligible for reimbursement, whether for payment in cash or for a gift of equal value.
87. While travelling on government business, I bought breakfast for $10.00 and lunch for $8.00. The breakfast is more than the maximum rate for reimbursement ($8.75) and the lunch is less than the rate ($11.25). Can I claim the full amount for both meals?
Yes, the Directive provides flexibility when eating and claiming more than one meal in a day.
The combined maximum rate for breakfast and lunch together is $20.00. You may allocate this maximum amount between these meals regardless what you spend on each meal. Since you spent $18.00, which is less than the maximum allowable amount, you can claim the $18.00 as the combined 2 meal amount.
88. I attended an out of town meeting and did not purchase breakfast as it was included in the cost of the hotel room. I did buy lunch and dinner. Can I use the combined maximum rate for breakfast, lunch and dinner of $40.00 to cover the costs of the lunch and dinner?
No, it is not permitted to use a combined maximum rate if you have not claimed for each of the meals. Since you only ate lunch and dinner, the combined maximum rate that you can use is $31.25. This is the combined maximum rates for lunch ($11.25) and dinner ($20.00).
89. Will meal claims that exceed the reimbursement meal rates in the Directive be reimbursed?
Claims for meals that exceed the rates may be approved in limited circumstances. When the claim exceeds the maximum amount, the claimant must include an explanation with the claim. The approver will review the claim and will use his/her discretion to determine whether to approval all, part or none of the claim. The approver’s decision should be:
- able to stand up to scrutiny by the auditors and public
- properly explained and documented
- fair and equitable
- reasonable
- appropriate
90. What are the meal rates for travel outside of Canada (travel in the USA or outside North America)?
We use the federal government rates for meal expenses for travel outside of Canada. These rates can be found in the appendices of the Treasury Board of Canada Travel Directive, April 1, 2008 or a successor directive. See the alphabetical listing of policies to look up the Travel Directive. For more information, see the Meals section in the Directive
91. The meal rates in the federal government’s travel directive for travel in the USA are in US dollars. Do I claim my expense in US dollars or do I convert it to Canadian dollars when I submit my claim?
Use a corporate travel card whenever possible, then the expense will be converted into Canadian dollars on your monthly corporate travel card statement.
If paying in cash, convert to Canadian dollars when submitting the claim.
92. Should the meal rates in the Directive be used as a standard for purchasing meals for functions not covered by the Directive, for example, catering for a conference for government employees?
Expenses for catered meals are not covered in the Directive. However, it would be prudent if the cost per person for these meals was in alignment with the sprit and intent of the Directive.
When ministries are responsible for paying for catering, the purchasing card (PCard) must be used. Catering is one of the types of expenditures to be paid for with the PCard.
It is good practice to include information on the events with the approval for any type of catered meal (e.g., working lunches); including an agenda for the meeting and a list of attendees with email addresses. This information would be valuable should there be an audit.
93. An agency is planning a large retirement party for one of its employees. The guests will include three stakeholders who do not work for the Ontario government. Is this party considered a “hospitality event” under the Directive?
No, hospitality is defined in the Directive as the provision of food, beverage, accommodation, transportation and other amenities at public expense to people who are not engaged in work for the Government of Ontario.
Although there are guests who are external to government, most of the guests are persons who work for the Ontario government. For this reason, the party is not a “hospitality event” as defined in the Directive and its expenses will not be reimbursed.
94. An agency hosts a reception for representatives from museums in the USA, Britain and France. Is this considered a “hospitality event” under the Directive?
Yes, hospitality is defined in the Directive as the provision of food, beverage, accommodation, transportation and other amenities at public expense to people who are not engaged in work for the Government of Ontario. Appropriate types of hospitality set out in the Directive include hosting discussions with representatives from business groups.
Since the people invited to the reception do not work for the government of Ontario and the event falls within the categories that are considered appropriate for hospitality, this event fits the definition of hospitality and its expenses may be reimbursable.
95. The Secretary of the Cabinet will be speaking at our ministry event. We have purchased a token gift for her at a cost of $25. Can we be reimbursed for this gift?
No, reimbursement for token gifts of appreciation can be only be provided when the gift is for someone who is not engaged in work for the government of Ontario (i.e., not covered under the Directive). As the Secretary of the Cabinet is covered by the Directive, then the cost of the gift cannot be reimbursed.
96. What is the process for getting approval to serve alcohol at a hospitality reception or event?
Prior written approval is required from the Deputy Minister for ministries and for agencies/organizations.
Ministries should use the approval form available on MyOPS Forms Repository. Agencies should use the approval form available on AGNES.
97. What is meant by special status to serve alcohol at a hospitality event?
Treasury Board/Management Board of Cabinet (TB/MBC) can grant special status to agencies/organizations that can demonstrate that the service of alcohol at hospitality events is integral to their business and directly tied to the generation of revenue for the province.
If TB/MBC approves special status, agency/organization chairs may approve the service of alcohol at hospitality events. The agency/organization must also report regularly to the responsible Minister to provide details of its activities.
98. What agencies/organizations might qualify for special status to serve alcohol at a hospitality event?
Agencies/organizations where the service of alcohol at hospitality events is central to its business and directly tied to its ability to generate income are the most appropriate agencies/organizations to apply for special status.
99. Can a ministry apply for special status to serve alcohol at a hospitality event?
No, ministries are not eligible to apply for special status. This is only available to agencies/organizations.
100. A ministry is planning a cocktail reception for representatives from the Ontario auto industry. Does food have to be served at this event?
Food must always be available at a government sponsored hospitality function where alcohol is served, whether planned by a ministry or an agency/organization. This helps ensure that when alcohol is served, it is provided in a responsible manner.
CONSULTANTS AND OTHER CONTRACTORS
101. Can consultants claim for meal and hospitality expenses?
Consultants and other contractors will not be reimbursed for any hospitality, incidental or food expenses, including but not limited to expenses in respect of:
· Meals, snacks and beverages
· Gratuities
· Laundry, dry cleaning and valet services
· Dependant care
· Home management
· Personal telephone calls
If a contract signed before July 16, 2009 permitted payment for the items listed above, the ministry or agency must strongly discourage the consultant from making a claim for such items.
Reimbursement for allowable expenses under this Directive can be claimed only when the contract with the government or agency specifically allows for it.
102. Can a consultant take advantage of the government rates for travel and accommodation if travelling is included in the contract?
No, government rates are for people working in government (e.g., ministry and agency employees, agency appointees, etc.).
103. Where can I find the Directive and the support materials?
OPS employees can find all the materials on the OPS Directive and Policies website on MyOPS.
For agencies with access to the AGNES website (www.agnes.gov.on.ca) The Directive will be posted on the AGNES website. You must register in order to get access to this website.
For all others, the Directive will be available on the Ministry of Government Services internet website.
104. What if I have questions about the Directive that are not answered here?
First, you should speak to your manager.
OPS employees can contact the Ontario Shared Services (OSS) Contact Centre.
In the Greater Toronto Area, the number to call is 416-326-9300; outside the GTA, call 1-866-979-9300. You may also contact OSS by email at AskOSS@ontario.ca
Agency/organization employees should contact their ministry liaison.
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