CEPS Guideline-Home Internet & Wireless Services Expenses
Recently the University’s Financial Services Department issued a directive that they will no longer accept reimbursement claims for 100% of the total cost of home internet and wireless services. The rationale for this decision has to do with maintaining compliance with the Canada Revenue Agency, as these claims may be viewed as a taxable benefit and be recorded on an employee’s T4 statement. The purpose of this document is to articulate a reasonable and consistent guideline that can be applied by all units of the College, ensuring the College is compliant with the University’s directive.
Guideline for Faculty PDR:
Faculty members can submit PDR claims for up to a maximum of 80% of the total cost of home internet and wireless phone services. In submitting a claim, the faculty member must make an assessment on how much of their usage of these services directly related to the member’s teaching, scholarship, service or professional practice activities, as outlined in article 53.40-53.43 of the collective agreement. It is recommended that this assessment be done in consultation with the chair/director of the academic unit before submitting the claim.
Guideline for Professional Staff PDR:
Professional Staff members can submit PDR claims for up to a maximum of 80% of the total cost of home internet and wireless phone services. Before submitting a claim, the staff member, in consultation with their direct supervisor, will make an assessment on how much of their usage of these services is directly related to scholarly and professional development activity.
Guideline for Other Instances:
In recognizing that there may be exceptional circumstances for faculty and staff, the following guideline addresses other instances that may occur within the College.
A faculty/staff member may, under certain circumstances, claim up to 100% of the total cost of home internet and wireless services if this is required for them to perform their work related duties. These circumstances must be communicated to the Dean in writing by the unit head and include a clear rationale; the Dean or their designate must provide approval before a claim can be submitted.
In special circumstances where there is a justifiable rationale to pay 100% of the total cost, every effort should be made to use the University of Guelph’s supply managed contracts, and to have bills paid directly by the Institution and not through the expense claim process.