Professional Expense Reimbursement
The Professional Expense Reimbursement (PER) program provides eligible employees with $1,400 per academic year (July 1 to June 30) for reimbursement of eligible expenses they incur while performing their professional responsibilities.
Newly-hired employees and employees who are appointed under a contract less than a full year will have a prorated allocation based on the months employed during the academic year.
Expense Eligibility
Expenditures eligible for PER reimbursement must be:
- incurred by the employee and submitted with receipts for reimbursement.
- for performance of teaching, research or business activities.
- incurred and completed while a university employee (purchases made prior to an employee's start date or after an employee's end date are not eligible).
- for valid university business purposes and of benefit to the university.
Eligible PER expenses must be of greater benefit to the university than to the employee.
- The title of ownership for any goods purchased (e.g. equipment) remains with the university and the goods will be identified as such.
- The personal benefit must be incidental — if the employee receives more than 10% personal benefit, the whole expenditure will be viewed as a personal benefit and not considered an allowable expenditure.
Note: In certain circumstances, the Canada Revenue Agency will not apply a taxable benefit to the employee where the personal use or gain is incidental (generally less than 10%)
All items reimbursed under the PER Program are subject to:
- the Income Tax Act (Canada) and any interpretations made by the Canada Revenue Agency regarding eligible expenses.
- the university’s .
There are funding or reimbursement programs available to support eligible staff members in their development and professional growth. The types of funds or reimbursement available, as well as eligibility requirements will vary based on the agreement a staff member falls under.
Program Name | Audience |
---|---|
Human Resource Development Fund (HRDF) | Support Staff* |
Professional Expense Reimbursement Program (PER) | Academic Staff* |
Tuition Remission | All Staff* |
* Please note the specific eligibility requirements for this program