Travel – Know The Laws of Your Province

Travel expense regulations are essential for ensuring fairness and accountability when reimbursing costs incurred during work-related travel. These regulations govern the compensation for transportation, accommodation, meals, and other incidental expenses, providing clear standards for both employers and employees. By adhering to these rules, organizations demonstrate their commitment to transparency and the responsible use of resources. While overarching principles are shared across Canada, specific requirements vary by province and territory, reflecting the unique priorities and operational needs of each jurisdiction.

In Alberta, employers’ responsibilities and obligations related to travel expenses are generally governed by company policies, employment contracts, and applicable tax regulations. Alberta Employment Standards do not specifically regulate travel expenses, however, government business must follow guidelines as set forth in Travel, Meal and Hospitality Expenses Policy – Sections 1, 3, 5(1) to (7).

Travel, Meal, and Hospitality Expenses Policy

Purpose and Principles

(1) This policy provides a framework of accountability and rules to guide the effective oversight of public resources in the reimbursement and payment of travel, meal, hospitality, and other expenses and allowances not addressed by regulations under the Public Service Act.

(2) Both Claimants and Approvers shall take the following principles into account in determining whether to make claims for and authorize reimbursements and allowances:

(b) Travel, meal, hospitality, and other expenses must support Government Business objectives;

(c) Travel, meal, hospitality, and other expenses must be demonstrated to be necessary and economical with due regard for health, safety and security;

(d) Only legitimate and approved expenses incurred in relation to Government Business may be reimbursed;

(e) Prior approval to incur expenses is obtained where appropriate;

(f) Accommodation and vehicle providers available under standing offers are presumed to provide the greatest overall value; and

(g) claims should be:

(i) Able to withstand scrutiny by the Auditor General of Alberta and members of the public;

(ii) Properly explained and documented;

(iii) Reasonable; and

(iv) appropriate. Section 1.

  1. Application and Scope of Government Business

(1) This policy applies to all expenses sought to be reimbursed and allowances claimed in relation to Government Business, by or on behalf of:

(a) the Premier, Ministers, and Associate Ministers,

(b) Employees within the offices of the Premier, Ministers and Associate Ministers,

(c) “Senior Officials” whose exclusion from the Government of Alberta classification plan is approved by Order in Council and who are paid directly by the Government of Alberta,

(d) Deputy Ministers, and

(e) all other employees as defined under the Public Service Act.

(2) Notwithstanding subsection (1), this policy does not apply with respect to any fee for service or individual employment contractual obligations to make reimbursements or allowances.

(3) This policy applies regardless of how an expense has been paid for or is being reimbursed (e.g. Government Procurement Card, credit card billed directly to the Government, the Government Expense Claims System, etc.). Section 3.

General Requirements and Authority

(a) No expense may be reimbursed or allowance paid except under this policy or under the Regulations;

(b) Reimbursement and allowance may only be made in respect of expenses, or the portion of expenses, incurred in relation to Government Business, unless otherwise expressly stated in this policy;

(c) A Claimant shall not claim and an Approver shall not approve reimbursement and an allowance in respect of the same expense or the same portion of an expense; and

(d) A Claimant shall not claim and an Approver shall not approve reimbursement of alcohol as part of a travel or meal expense.

(2) Individuals incurring Hospitality Expenses, Working Session Expenses, travel, meal, accommodation, or related incidental expenses, and other expenses expressly described in this policy with a Government Procurement Card, or a credit card billed directly to the Government shall adhere to the requirements governing reimbursements and allowances insofar as possible.

(3) Individuals incurring expenses other than expenses described in subsection (2) with a Government Procurement Card or a credit card billed directly to the Government shall adhere to the requirements and principles set out in section 1(2).

(4) Expenses incurred by one individual on behalf of another must be attributed to the individual for whom those Expenses were incurred.

(5) The Controller may issue interpretive bulletins or guidelines in respect of this policy.

(6) Approvers and Claimants must use any form prescribed by the President of Treasury Board, Minister of Finance for the purposes of this policy.

(7) All claims and approvals must be explained and documented having regard to the principles set out in section 1(2). Section 5(1) to (7).

For more information:

  • Approval of Reimbursements and Allowances. Section 6.
  • Oversight of Premier’s, Ministers’ and Associate Ministers’ Expenses. Section 6.1.
  • Reimbursement of Travel Expenses and Allowances with a Receipt and without receipt. Section 7.
  • Expenses and Allowances While Travelling on Government Business Travel by Air. Section 8.
  • Other Expenses and Allowances While Travelling on Government Business. Section 9.
  • Expenses and Allowances While Not Travelling. Section 10.
  • Working Sessions. Section 11.
  • Professional Memberships. Section 12.
  • Hospitality Events. Section 13.

Further details on the Travel, Meal and Hospitality Expenses Policy can be found at Open.Alberta.ca.

The Employment Standards Act of British Columbia does not specify detailed rules for travel expenses, so it is up to the employer to establish fair practices. Under the Legislative Assembly of British Columbia, these guidelines are required as part of its responsibility for travel expenses pursuant to Sections 1 to 11.

General

  1. Assembly employees are eligible for reimbursement of travel expenses when:
  • Approval for the trip is obtained from the employee’s supervisor, with adequate Expense Authority (in accordance with Policy 3000 – General Expenditure), before travel expenses are incurred;
  • The expenses are paid by the employee while away from their Standard Occupational Area; and
  • The claims are reasonable, properly reported, supported by sufficient backup documentation, and comply with established rates and this policy.
  1. Employees must choose the most economical form of transportation and accommodation that meets operational needs when making travel arrangements.

The employee’s supervisor maintains discretion to designate the employee’s mode of transportation and accommodation. Considerations must include the cost and efficiency of alternative transportation modes (such as time required to reach the destination, operational requirements, and productivity) and additional costs associated with the alternative (such as meals and overtime costs).

  1. Travel that combines Personal Travel with a Business Trip will be subject to reimbursement at the lesser of:
  • Actual travel expenses; or
  • An estimate of the minimum acceptable travel expenses that would have been incurred if Personal Travel had not taken place.

Additional expenses arising from personal extensions to a Business Trip are the employee’s responsibility.

  1. To simplify accountability and reporting, Claimants should endeavour to pay and seek reimbursement for their own travel costs unless operationally impractical.
  2. Travel loyalty program benefits, such as airline frequent flyer points that are accumulated by employees while travelling at public expense, should not be used for personal benefit. Such benefits or discounts should be applied only against future business travel or donated to a charity associated with the program. Benefits accumulated while travelling at public expense should not be used beyond the term of employment.
  3. For security reasons, when planning to undertake a Business Trip outside of Canada and the United States, employees or their supervisors should advise the Deputy Sergeant-at-Arms and/or Intelligence Sergeant prior to making any definitive arrangements.
  4. In the case of travel incurred by an employee to attend an event, conference, or professional development training, an Employee Post-Travel Benefits Summary Report must be submitted to the employee’s director and to Human Resource Operations to help inform the Assembly’s training and development strategy.
  5. To the extent possible, all International Travel and Out-of-Province Travel should be specifically identified within the department’s annual budget submission. Section 1.

Assembly Travel Card

  1. Assembly employees are eligible to apply for the issuance of a travel card, for the payment of travel-related expenditures. The card provides several benefits including access to credit, an internationally recognized and accepted card.

Employees who travel regularly are encouraged to apply for and use an Assembly-issued travel card.

  1. Employees that have been issued a travel card are personally responsible for all purchases. Accordingly, it is incumbent on travel card holders to request reimbursement as soon as possible to eliminate any outstanding balance in advance of the next billing cycle.
  2. Pre-Approval
  3. All In-Province Business Trips must be pre-approved by the employee’s director (or equivalent), with adequate Expense Authority, before expenditures are incurred. This pre-approval must be documented either in writing or via email.
  4. In the case of travel incurred by employees to attend an In-Province or Out-of-Province meeting of a parliamentary committee, pre-approval for the travel is deemed to occur by virtue of the employee’s role supporting the related committee. No further pre-approval is required.
  5. All International and Out-of-Province Business Trips must be preapproved by the Executive staff member responsible for overseeing the employee’s department using the Employee Travel Pre-Approval Form, including purpose of the trip, itinerary/agenda, and cost estimates. Preapproval is not required if the employee is traveling to support the work of a parliamentary committee as pre-approval for the travel is deemed to occur by virtue of the employee’s role supporting the related committee.
  6. Travel must not be approved by a subordinate of the Claimant, regardless of the dollar value or destination of the trip.
  7. All non-parliamentary committee-related travel pertaining to the Clerk of the Legislative Assembly must be pre-approved by the Speaker, with the exception of unforeseen travel where attempts to reach the Speaker within a reasonable time frame have proven unsuccessful. In such a case, pre-approval may be sought from the Deputy Speaker. Section 2.

For more information:

  • Travel Claims. Section 4.
  • Section 5.
  • Transportation by Vehicle. Section 6.
  • Section 7.
  • Transportation by Vehicle. Section 8.
  • Meals and Per Diems. Section 9.
  • Miscellaneous Expenses. Section 10.
  • Ineligible Expenses. Section 11.

Further details on the Legislative Assembly Of British Columbia can be found at Leg.BC.ca.

In Manitoba, the Travel Manitoba Act – Sections 1 to 22 establishes guidelines for fostering tourism and managing travel-related expenses within the province. This includes oversight of travel policies, financial assistance, and promotional activities to enhance Manitoba’s tourism sector.

TRAVEL MANITOBA ESTABLISHED

“Travel Manitoba” is hereby established as a corporation, consisting of the directors of the board appointed by the Lieutenant Governor in Council in accordance with section 7. Section 2(1).

Corporations Act not applicable

The Corporations Act does not apply to Travel Manitoba. Section 2(2).

Purposes of Travel Manitoba

The purposes of Travel Manitoba are to foster development, growth and diversity in the tourism industry in Manitoba.  Travel Manitoba is responsible for:

(a) Marketing Manitoba as a desirable tourist destination;

(b) Providing appropriate visitor and information services;

(c) Stimulating the productivity, development and growth of persons, businesses and organizations engaged in the tourism industry;

(d) Enhancing the quality, competitiveness and marketing of tourism products and services;

(e) Encouraging, participating in and co-operating in consultations and undertakings with:

(i) persons, businesses, organizations or agencies, and

(ii) the government of Manitoba or other governments, which have a purpose or any duties related to those of Travel Manitoba;

(f) Enhancing public awareness of tourism;

(g) Promoting the training, development and employment of persons involved in the tourism industry;

(h) Carrying out any other functions assigned by the minister. Section 3.

General powers

Travel Manitoba has all the powers necessary or desirable to carry out its purposes, including, but not limited to, the following powers:

(a) To establish and administer policies and programs that provide financial or other assistance or services to the tourism industry by way of grants, or any other form of incentive or assistance, on any terms and conditions that Travel Manitoba considers appropriate;

(b) To disseminate information about its policies, programs, services, and activities;

(c) To advise on, promote, assist in and undertake research, studies, and activities related to the tourism industry;

(d) Subject to any regulations, to set fees or charges, or determine the manner in which they are to be set, for the services and programs it provides;

(e) To acquire and hold any interest in real or personal property and to sell, mortgage, lease, or otherwise deal with or dispose of any interest in real or personal property;

(f) To make banking arrangements;

(g) To deposit its funds in a bank, credit union, trust company or similar financial institution and, with the approval of the Minister of Finance,

(i) to invest funds not immediately required in the manner in which public money may be invested under The Financial Administration Act, and

(ii) to dispose of those investments;

(h) To receive and expend money;

(i) To give security for the repayment of money borrowed under Section 16;

(j) To act as trustee of any money or other property that it receives in trust for any purpose;

(k) To enter into agreements with governments, public and private organizations and agencies, and individuals. Section 4(1).

Limit on expenditures

Except with the written approval of the minister, Travel Manitoba must not make any expenditure or expenditure commitment beyond the financial limits set by its business plan under section 18. Section 4(2).

Further information for minister

Travel Manitoba must provide the minister with any financial or other information that the minister may request, at the time and in the manner specified by the minister. Section 5.

Crown corporation

Travel Manitoba is an agent of the Crown. Section 6.

Duties of directors

A director must:

(a) Act honestly and in good faith with a view to the best interests of Travel Manitoba; and

(b) exercise the care, diligence and skill that a reasonable and prudent person should exercise in comparable circumstances. Section 9.

By-laws

The board must make by-laws respecting the conduct and management of its activities, including by-laws establishing a code of ethics and a conflict of interest policy for the directors and employees of Travel Manitoba. Section 10.

STAFF

Chief executive officer

(1) The board is to appoint a person other than a director to be the chief executive officer of Travel Manitoba. Section 12(1).

Duties of CEO

(2) The chief executive officer must carry out the functions and duties that the board specifies.  He or she may attend meetings of the board but is not entitled to vote. Section 12(2).

Appointment of staff

The board may:

(a) Appoint employees necessary to carry on the activities of Travel Manitoba; and

(b) define their duties and the terms and conditions of their employment. Section 13.

Application of Civil Service Superannuation Act

The employees of Travel Manitoba are employees within the meaning of The Civil Service Superannuation Act. Section 14.

FINANCIAL MATTERS

Grants from government

The Minister of Finance, on the requisition of the minister, may make grants to Travel Manitoba out of money appropriated by the Legislature for that purpose. Section 15.

Borrowing authority

Travel Manitoba may borrow money, but only with the approval of the Lieutenant Govenor in Council and only:

(a) By way of loan from the government

(i) for temporary purposes, or

(ii) for other purposes to the extent permitted under The Financial Administration Act or a Loan Act; or

(b) For temporary purposes by way of overdraft, line of credit, loan, or otherwise upon its credit from a bank or other financial institution. Section 16(1).

Advance out of Consolidated Fund

Money required for a loan from the government may be paid out of the Consolidated Fund in accordance with The Financial Administration Act. Section 16(2).

Fiscal year

The fiscal year of Travel Manitoba is to be the period established by the minister. Section 17.

Business plan

At least four months before the end of each fiscal year, the board must prepare for Travel Manitoba a business plan for the next three fiscal years that is satisfactory to the minister and the board. Section 18(1).

Content of plan

The business plan must include:

(a) A statement of Travel Manitoba’s assets and liabilities;

(b) A description of the extent to which Travel Manitoba is carrying out its last business plan;

(c) A statement of its projected revenue and expenditures for the first fiscal year of the plan; and

(d) any other information the minister requires. Section 18(2).

Audit

The board must appoint an independent auditor to audit the records, accounts and financial transactions of Travel Manitoba for each fiscal year.  The expenses of the audit are to be paid by Travel Manitoba. Section 19.

Annual report

Within four months after the end of each fiscal year, the board must make a report to the minister on the activities of Travel Manitoba during that fiscal year. Section 20(1).

Content of report

The report must include the audited financial statements of Travel Manitoba and any other information that the minister may request. Section 20(2).

Tabling report in Assembly

The minister must table a copy of the report in the Assembly within 15 days after receiving it if the Assembly is sitting or, if it is not, within 15 days after the next sitting begins. Section 21.

GENERAL

Regulations

The Lieutenant Governor in Council may make regulations:

(a) Respecting policies, procedures and programs, including terms and conditions of programs, for assistance and services provided by Travel Manitoba;

(b) Governing the dissemination of information about policies, procedures, programs, services, and activities of Travel Manitoba;

(c) respecting fees or charges for services and programs provided by Travel Manitoba;

(d) respecting any other matter that the Lieutenant Governor in Council considers necessary or advisable for the purposes of this Act. Section 22.

For more information:

  • Section 1.
  • Board of Directors. Sections 7 and 8.
  • Section 11.

Further details on The Legislative Assembly of Manitoba can be found at Web2.gov.MB.ca.

New Brunswick’s travel expenses policy, under the purview of the Finance and Treasury Board, provides a structured framework for reimbursing work-related travel costs. It emphasizes accountability and cost-effectiveness in managing public funds.

Policy Statement

The Travel Expenses Policy defines reasonable expenses to be claimed by Employees traveling on government business, including training.

The Employer has the responsibility to authorize and determine when government travel is necessary, and to ensure that all travel arrangements are consistent with the provisions of this policy.

Travel costs are reimbursed as follows:

  • Wherever practical, Employees are expected to travel by the most direct route and use the most economical means of transportation, considering the travel time involved.
  • Employees may submit a claim for the reimbursement of travel expenses incurred while performing their duties, in accordance with the rules set out in this policy.
  • For claims purposes the start and end point of any trip is the place of work, or the employee’s home, where the employee leaves from or returns to home and the distance traveled is less than above.
  • Deputy Heads (see Appendix C for definition) may authorize any Employee or position to act on their behalf for the purpose of this policy, unless specifically stated “Deputy Head exclusively”.  Delegation of authority must be in writing and refer to the specific sections to be delegated.
  • The Employer assumes no obligation to reimburse expenses that are not in compliance with the Travel Expenses Policy.
  • Underpayments and overpayments made to employees will be reimbursed or recovered.

Guiding Principles

All travel expenses must be reviewed according to the following guiding principles:

  • Be work-related.
  • Be modest and appropriate.
  • Strike a balance among economy, health and safety, and efficiency of operations.
  • Shall best accommodate the Employee’s needs and the Employer’s operational requirements.

Application of Policy

This policy on government business travel applies to:

  • Management and non-union employees of Parts I, II, and III of the Public Service, except as may be otherwise provided by Order-in-Council.
  • Unionized employees of Parts I, II, and III of the Public Service except as may be otherwise provided by collective agreements.  Refer to the appropriate collective agreement.
  • Individuals employed on a personal service contract. Refer to the terms of the contract.
  • Individuals employed on a casual/temporary basis.

Managers and Employees with delegated authority

Managers and employees with delegated approval authority under this policy are responsible for ensuring that:

  • Expense claims are consistent with this policy.
  • Expense claims are verified and approved before reimbursement.
  • Expenses were necessarily incurred in the performance of government business.
  • Appropriate receipts are provided to support expense claims, and that claims documentation is appropriately filed.
  • All expenses have appropriate justification.

Employees

Employees who travel on government business are responsible to become familiar with and abide by the Travel Expenses Policy, and to seek clarification from their managers as needed. They are responsible for:

  • Complying with the provisions of this policy.
  • Obtaining authorization to travel in accordance with this policy. Please refer to Appendix D – Travel Request for all Travel out of the Maritimeswhen/if applicable.
  • Completing and submitting travel expense claims with necessary supporting documentation.
  • Cancelling reservations as required, safeguarding travel advances and funds provided, and making outstanding remittances promptly.
  • Considering alternatives to travel such as teleconferencing and video conferencing. Using the government’s designated online tools when required such as:
    – Rental Car Programs.
    – International Accommodations.
    – International meal allowances.
  • Securing passports and visas and obtaining required/recommended immunizations or medications before travelling (when and if necessary).
  • Arranging travel arrangements directly with service providers or recognized travel agents.
  • Obtaining a boarding pass and checking in any baggage by the carrier’s Check-in Deadline and being available for boarding at the boarding gate by the carrier’s Boarding Gate Deadline. Failure to respect Check-in and Boarding Gate Deadlines may result in unnecessary increased costs to the Employer.

For more information:

See reference to Work–Related Travel Expenses.

Further details on the New Brunswick Finance and Treasury Board can be found at www2.GNB.ca.

In Newfoundland and Labrador, travel expenses are managed according to the guidelines set by the Treasury Board Secretariat, ensuring fair and transparent reimbursement for government and employee travel related to official duties.

Policy Statement

Employees on travel status will be reimbursed for incurred transportation costs.

Application

This policy applies to all employees of Government departments. Bargaining unit employees should also consult their respective collective agreements and the provisions of the collective agreement shall prevail.

General Rules

Employees on travel status must complete an Official Journey Authorization Form prior to commencement of travel.

All in province travel must be approved by the Assistant Deputy Minister or designate. All out-of-province travel, including international travel, must be approved by the Deputy Minister and the Minister, other than Cabinet approved exceptions. Ministers must approve travel arrangements for Deputy Ministers.

Where travel within the province is of a continuous nature, the Deputy Minister may provide employees with annual authorization.

The starting point and final destination of employees on travel status will normally be the employee’s headquarters.

Employees may be authorized to proceed on government business directly from their home to a point of call other than headquarters, or return from a point of call directly to their home. Where the distance traveled is greater than the distance employees would have traveled had they proceeded to the point of call directly from headquarters, employees may claim mileage reimbursement for the difference between home and headquarters and home and point of call.

Where employees are authorized to travel by private vehicle from home or the workplace to a point of departure (e.g., airport) and return, they may claim:

  • Actual mileage; and/or
  • Airport parking fees (with receipts).

Responsibilities of Departments

  • Pre-authorize all employee travel;
  • Ensure that the most economical mode of transportation is used when traveling on government business; and
  • ensure all government business travel is booked through the designated travel agency.

Responsibilities of Employees

  • Travel by the most economical route possible, keeping the purpose and urgency of the trip in mind;
  • Ensure all government business travel is booked through the designated travel agency; and
  • avail of special discounts offered to government employees by the designated travel agency, where available and practical.

Air Travel

All air travel on scheduled flights will be economy class except where, with the approval of the Minister, business class is the only seat available and a delay in travel is not acceptable.

Where possible, employees should avail of special discounts and advanced booking discounts offered by the designated travel agency.

Any unused portions of airline tickets must be returned to the travel agent or the airline for reimbursement:

  • By the employee, where the ticket was purchased on the employee’s corporate charge card; or
  • by the Department, where the ticket was purchased by the Department.

All employees on travel status are automatically covered by air travel insurance.

Sea Travel

Employees traveling by sea may claim, with receipts:

  • The cost of cabin accommodations, where a cabin is required; and
  • the cost of transportation of the employee’s vehicle, where required.

Under exceptional circumstances, the Deputy Minister may authorize employees to charter a boat or a ship.

For more information:

  • Definitions: Travel in Employee Owned Vehicle; Travel in Government Vehicles; Travel in Rental Vehicles; Use of Taxis and Public Transportation; Completing Travel Claim Expense Forms; See Treasury Board Secretariat.

Further details on the Newfoundland Labrador Treasury Board Secretariat can be found at Gov.NL.ca.

In Nova Scotia, employer responsibilities regarding travel expenses are governed by company policies, employment contracts, and federal tax guidelines. There is no specific provincial legislation mandating travel expense reimbursement. However, under the Nova Scotia Travel Policy, some guidelines are required as part of its responsibility for travel expenses pursuant to Section 26.1.

Travel Policy Statement

This policy has been designed to balance the government’s need to contain costs and demonstrate prudence in the conduct of government activities and the employee’s need for convenience when travelling on the Employer’s business. These provisions provide for the reimbursement of reasonable expenses necessarily incurred while travelling on the Employer’s business and do not constitute income or other compensation that would open the way for personal gain.

Responsibility

All employees who submit travel expenses for reimbursement are stating that their request is consistent with this policy.

  • All employees who approve a travel reimbursement request or travel approval request are attesting that the request is consistent with this policy and they have the appropriate authorization to approve the request.
  • All employees who are employed in a position that is the lead position in an Organization Unit (as defined in the Organizational Management Structure of the Province’s ERP) are deemed to have approval authorization for all employees in a position within that Organizational Unit. Other employees may approve such requests if they have signing authority for the cost centre that will be charged the expenses.
  • All employees will adhere to internal provincial privacy standards and not share confidential or personal information, including usernames and/or passwords.

Minister/Deputy Head – Accountability

Ministers are responsible to review and authorize all out of country travel requests and Out of Province travel within Canada that is estimated to cost more than $1000.

Each deputy head has the responsibility to make certain that there is an approval process to ensure that all expense claims are properly prepared, documented, and approved. Specifically deputy heads must:

  • Review and approve all Out of Province travel requests.
  • Review and approve all Out of Province travel itineraries (see Out of Province Travel Request section) to ensure that all estimated travel costs are reasonable and defensible should the Minister or Deputy Head be called upon to do so.

Managers/Supervisors

Managers/supervisors have the responsibility for administering travel in accordance with the requirements of this policy. Specifically, managers/supervisors must:

  • Ensure that this directive is available at the employee’s normal workplace during the employee’s working hours.
  • Determine whether travel is necessary.
  • Review travel requests and itineraries to ensure that the selection and acquisition of related travel and accommodation arrangements are consistent with the provisions of this policy.
  • Where required, preauthorize travel through the prescribed process.
  • Verify and approve travel reimbursement requests including written rationale for any costs for meals, accommodations or vehicle rentals in excess of those identified in the approved travel itinerary.

Employee

The employee shall:

  • Obtain prior authorization including a travel itinerary with all anticipated costs to travel except where otherwise provided.
  • Submit fully completed travel reimbursement requests as defined by Operational Accounting in Service Nova Scotia with necessary supporting documentation, including receipts and explanations for all costs including receipted costs and signed Ministerial Out of Province travel requests as required.
  • Submit claims within the timelines provided by departmental managers and/or Operational Accounting in Service Nova Scotia.
  • Claims received more than 30 days after fiscal year end or more than 45 days after the expense was incurred will be reimbursed only when properly substantiated by the employee and when the Employer is of the opinion that the delay was justified. Section 1.

For more information:

  • Entertainment/Hospitality – see Manual 300, Common Services, Chapter 7, Policy 7.12.

Further details on the Nova Scotia Travel Policy can be found at Novascotia.ca.

In the Northwest Territories, travel expenses are governed by the Financial Administration Manual (FAM) under section 760 – Travel, which provides detailed policies for pre-approval, cost-effectiveness, and compliance with government standards. Additionally, the Witness Fees and Travelling Expenses Regulations ensure fair compensation for individuals required to travel to court under Section 9 of the Interprovincial Subpoenas Act, covering transportation, accommodation, meals, and daily allowances.

Travel – Policy

Travel authorization and related expenses must be approved in advance by an approving officer senior to the traveler and comply with the travelers applicable authorities (i.e. collective agreement, senior management hand book etc…).

Purpose – To ensure travel is authorized, direct, practical, and cost-effective.

Scope – This applies to travel by public officers in Government departments and public agencies and expense for non-employees traveling on Government business, (e.g., for job interviews, committee participation, and board meetings, etc).

It does not apply to medical travel for an individual and their escort, if required.

Responsibilities

Deputy Head

Responsible for the duty travel and expenses of public officers in their departments and agencies. They may delegate to other public officers the authority to approve the duty travel and expenses of subordinate staff.

All duty travel outside Canada must receive documented approval by the applicable Minister.

All duty travel outside the Northwest Territories must receive documented approval by the applicable Deputy Head.

Comptroller General

May approve Interpretation Bulletins associated with this policy.

Financial Management Board

May issue directives respecting the financial management or financial administration of a Department or Public Agency. Section 760.

Employee Duty Travel – Interpretation

Duty travel must be economical and maximize the duty traveler’s productive work time.

Prohibitions

A duty traveler shall not:

  • Travel by motorcycle.
  • Use unregulated vacation rental accommodations (i.e. Air BnB, HomeAway, Flipkey, VRBO, HouseTrip, etc.)
  • Use unregulated ridesharing ( i.e. Uber, Lyft, TheRide, etc.)

Responsibilities of approving officers and duty travelers 

The approving officer shall:

  1. Authorize the travel plan before travel begins:
    • Dates of travel.
    • The mode and class of transportation.
    • Accommodation type.
    • Any use of rental vehicles.
  2. Ensure compliance with Government standards.

Emergency travel may be authorized via other means of documented approval (i.e. email) prior to travel expenditure if in the public interest.

Trip changes or other related expenses that occur during travel may be authorized by the applicable expenditure authority if in the public interest.

The traveler shall:

  • Obtain authorization before travelling.
  • Safeguard any cash advanced.
  • Submit travel expense claim within ten (10) days after completion of the trip.

The approving officer shall do the following after duty travel ends:

  • Ensure the presence of all required supporting receipts.
  • Ensure travel expenditure follow IB 760.03
  • Ensure all cash advances are cleared.

For more information:

  • Insurance Plans and Compensation, Travel Outside the Northwest Territories and Outside Canada, Cash Advance for Travel, Overnight Stops and Lengthy Travel, Travel Status for Less Than One Day, Government Vehicles, Rental Vehicles, Privately Owned Vehicles, Off-Road, Remote and Small Vessel Travel, Use of Private Aircraft. Section 760.
  • Authorization for Duty Travel. Section 760.01.
  • Non-Government Employee Travel. Section 760.02.
  • Travel Expenses Guidelines. Section 760.03.
  • Witness Fees and Travelling Expenses Regulations. Section 9 of Interprovincial Subpoenas Act.

In Ontario, the Travel, Meal, and Hospitality Expenses Directive – Sections 1 to 5.6 outlines clear guidelines for managing work-related travel expenses. It ensures fairness and accountability for government employees and public sector organizations.

Purpose of Directive

  • To set out rules and principles for the reimbursement and payment of travel, meal, and hospitality expenses to ensure fair and reasonable practices.
  • To provide a framework of accountability to guide the effective oversight of public resources for travel, meal, and hospitality expenses.
  • To set the parameters for the public disclosure of information about expenses. Section 1.0.

Principles

  • Travel is approved only after other communications options are considered.
  • Taxpayer dollars are used prudently and responsibly with a focus on accountability and transparency.
  • Expenses for travel, meals, and hospitality support government objectives.
  • Plans for travel, meals, accommodation, and hospitality are necessary and economical with due regard for health and safety.
  • Legitimate authorized expenses incurred during the course of government business are reimbursed. Section 2.1.

Best Practices

  • Prior approval to incur expenses is obtained.
  • Corporate travel cards are used for authorized business travel and business-related expenses.
  • The government’s vendors of record for travel-related services are used whenever possible. Section 2.2.

Travel

This Directive applies whenever travel is required. For the purpose of this Directive, travel does not refer to a person’s regular commute to work – expenses related to a person’s regular commute are not reimbursable. Section 5.0.

When travel is a regular part of the job

There are some jobs where frequent travel is a requirement – part of the regular job duties.

On hiring, managers should ensure that staff are aware of the Directive and how it will affect the job. In these situations, approvers should meet with the employee to determine appropriate strategies (for example, pre-approval for frequent or regular travel, when meals can be reimbursed, use of vehicles, etc.).

Ministries and provincial agencies/organizations with jobs that require regular travel need to ensure that the Directive is utilized in a consistent manner so that managers and employees have a common understanding of how the Directive is applied. Section 5.1.

Before travelling

  • Where required, obtain prior documented approval for travel and use the appropriate forms. As a best practice, obtain prior documented approval for any travel. Note that prior approval is required even in situations where expenses are covered by a third party.
  • Whenever possible, use the government’s designated vendor of record service providers. OPS employees can access these online booking tools through the Travel Gateway website.
  • If there is a change in your itinerary, you should:
    • Report any changes to your approver as soon as possible; and
    • Submit any changes through the travel management company or, if appropriate, an alternative travel agency.
  • If you are eligible to use the corporate travel card, use it wherever possible to pay for your travel expenses.
    • If you are a ministry employee, information about the rules and applications for the corporate travel card can be found at the Travel Card Services website.
    • Others should check with their provincial agency/organization the availability of a corporate travel card.
  • Secure travel documents, immunizations, and medications, as appropriate before you travel.
  • Inform your approver of any arrangements (for example, accessibility, health, etc.) required during travel.
  • 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. Section 5.5.

Further Information on Travel Expenses

  • When travel occurs occasionally Section 5.2; Approvals for travel Section 5.3; Special status for international travel; Travelling outside Canada; Security assessment; Insurance; Vehicle insurance for Ministries provincial agencies including Personal vehicle.
  • Transportation – Air travel Section 5.6; Road travel; Government vehicle; Rental vehicle; Accident reporting; Reimbursement rates.

Further details on the Ontario Travel, Meal and Hospitality Expenses Directive can be found at Ontario.ca.

In Prince Edward Island (PEI), employer responsibilities for travel expenses are generally guided by company policies, employment contracts, and Canada Revenue Agency (CRA) guidelines. There is no specific provincial legislation mandating travel expense reimbursement. However, under the PEI Travel Policies, some guidelines are required as part of its responsibility for travel expenses pursuant to Section 17.03.

Travel Policies – Out-Of-Province Travel

(1) Purpose

This policy provides a framework of accountability and rules to guide the effective oversight of public resources in the reimbursement and payment of travel, accommodations, meals, and other expenses and allowances not addressed by individual Collective Agreements. This policy is intended to ensure that individuals are properly reimbursed for expenses incurred on government business.

(2) Application

The application of this policy is referenced to the Schedules of the Financial

Administration Act (FAA) and applies, as follows:

  • Schedule “A” – Departments except the Legislative Assembly.
  • Schedule “B” – Crown Corporations.
  • Schedule “C” – Education Authorities.
  • Schedule “D” – Commissions;

except to the extent that their enabling legislation may incorporate alternate requirements, such as Ministerial or Board Authority.

(3) Policy Application

(a) This section applies to all employees of the Public Service who are required to travel on government business away from their domicile to a destination outside the province. Each employee travelling must submit their own claim for expenses incurred by the employee.

(b) Employees are expected to make reasonable expenditures for meals, accommodation and travel, and to economize where possible.

(c) Any expense incurred by an employee on behalf of any other person(s) may not be claimed unless specifically authorized in this policy.

(4) Travel Planning and Control

(a) The travel planning and booking function should be assigned either to the administrative officer or a limited number of support staff who are familiar with procedures, rates, etc., and can ensure the most economical and efficient travel.

(b) A senior financial/administrative officer in each department should be designated by the Deputy Head as being responsible to monitor the planning of travel and the payment of claims, in terms of Government policy, economy, expenditure control, and budgeting.

(c) Employees travelling frequently will be expected to utilize a government credit card (PCard) for all travel.

(5) Authorization Process

(a) An employee must submit, on a form prescribed by Treasury Board (see Attachment 17.03-I), a request for out-of-province travel authorization, including a detailed estimate of costs in a form prescribed by Treasury Board (see Attachment 17.03-II), to the appropriate Deputy Head for consideration. No allowance shall be paid and no reimbursement shall be made to an employee for out-of-province travel unless supported by the written permission of the Deputy Head and Chief of Staff.

(b) The Deputy Head shall determine that the purpose of the travel cannot adequately be met by means of electronic communication tools.

(c) The Deputy Head and Chief of Staff must approve travel within Canada and the continental United States of America (USA) prior to the commencement of the travel planning/booking.

(d) Travel outside Canada and the continental USA must be approved by the Minister and Chief of Staff prior to the commencement of the travel planning/booking.

(e) In situations where an employee is required to be on travel status for an extended period of time, the Deputy Head may authorize a payment in advance for out-of-pocket expenses anticipated to be incurred by the employee. Such an advance payment will be made available no more than ten (10) days prior to the commencement of travel and shall be accounted for within fifteen (15) days of the date travel ends.

(f) Once receiving authorization to travel, the Office of the Comptroller shall assign a trip number for employees to use to identify all costs related to the travel in the Financial Information System. Employees will use the trip number when accounting for all expenses related to a trip. Section 17.03.

For more information:

  • Model of Travel. Section (6).
  • Allowances – Transportation Expenses. Section (7).
  • Allowances – Lodgings and Meals. Section (8).
  • Allowances – Incidental Expenses. Section (9).
  • Section (10).
  • Section (11).

Further details on the PEI Travel Policies can be found at princeedwardisland.ca.

In Québec, employer responsibilities for travel and travel expenses are established through company policies, employment contracts, and compliance with federal tax regulations, as Québec’s Labour Standards Act does not specifically mandate travel expense reimbursements. However, under the Regulation Respecting Travel and Living Expenses – Division I Section 1 to 4 and Division II Section 5 to 12, guidelines are required as part of its responsibility for travel expenses.

Chapter I – Travel and Living Expenses

DIVISION I – GENERAL

  1. A worker who suffers an employment injury is entitled to reimbursement, in accordance with the norms provided for in this Regulation and in the amounts provided for in Schedule 1, of travel and living expenses incurred by the worker in receiving care, in undergoing medical examinations or in taking part in a personal rehabilitation program in accordance with the Act respecting industrial accidents and occupational diseases (chapter A-3.001).
  2. A nurse, a nursing assistant, or a nurse’s aide providing home care to a worker in accordance with section 150 of the Act respecting industrial accidents and occupational diseases (chapter A-3.001) is entitled to reimbursement of travel and living expenses incurred by that person, in accordance with the norms provided for in this Regulation and in the amounts provided for in Schedule 1.
  3. In the case of an employment injury that occurs in Québec, where the worker chooses to receive care or to undergo medical examinations outside Québec and where the Commission des normes, de l’équité, de la santé et de la sécurité du travail does not pay the cost thereof pursuant to the Regulation respecting medical aid (chapter A-3.001, r. 1), the worker shall not be entitled to reimbursement of travel and living expenses incurred for that purpose.
  4. The Commission shall reimburse travel and living expenses on the basis of the most economical appropriate solution.

DIVISION II – TRAVEL EXPENSES

  1. Expenses incurred for public transportation by bus, subway, train, or boat are reimbursable
  2. The Commission may authorize a worker to use a personal vehicle or a taxi where the attending health professional certifies that the worker is unable to use the means of transport prescribed in Section 5 because of his physical condition and where the Commission considers that such incapacity is caused or aggravated by an employment injury.
  3. The Commission may authorize a nurse, a nursing assistant, or a nurse’s aide to use a personal vehicle or a taxi.
  4. Only transportation expenses incurred in travelling by the shortest route between the worker’s residence and the place where he must receive care, undergo medical examinations or take part in a personal rehabilitation program are reimbursable, in accordance with the applicable rate provided for in Schedule 1.

A person using a personal vehicle, with or without the authorization of the Commission, is also entitled to reimbursement of parking and toll costs.

  1. Where a worker chooses, without the prior authorization of the Commission, to receive care or to undergo medical examinations more than 100 km from his residence when such care could be obtained or such examinations take place within a shorter distance, only the expenses corresponding to a trip of 200 km with an authorized personal vehicle in the case provided for in section 6 or with an unauthorized personal vehicle in every other case are reimbursable.
  2. Transportation expenses incurred in going to the residence to eat a meal and to come back therefrom are not reimbursable.

For more information:

  • Meal Expenses. Section 10.2.
  • Meal Expenses 16 Km from Residence. Section 11.
  • Nursing assistant or Nurses’ and reimbursement. Section 12.
  • Division III – Living Expenses. Section 13.
  • Division IV – Retraining or Training. Section 14
  • Chapter II – Expenses for Transportation by Ambulance, By Air Or By Another Means Of Transport. Section 16.
  • Division III – Transportation by Air. Section 19.
  • Chapter III – Miscellaneous. Section 21 to 23.

Further details on the Regulation respecting travel and living expenses can be found at legisquebec.gouv.qc.c.

In Saskatchewan, employer responsibilities regarding travel expenses are shaped by company policies, employment contracts, and federal tax regulations, as Saskatchewan’s Employment Standards Act does not specifically mandate travel expense reimbursements. However, under the Employee Travel Policy, some guidelines are required as part of its responsibility for travel expenses. Section 4405 from 1 to 13.

Employee Travel, Treasury Board Policy – Section Number: 4405

.01 Out-of-scope employees are reimbursed at the same rates for travel and sustenance as Saskatchewan Government and General Employees’ Union (SGEU) employees, unless otherwise provided in policy. SGEU travel allowance rates are set out in The Collective Bargaining Agreement between The Government of Saskatchewan and Saskatchewan Government and General Employees’ Union.

.02 The permanent head may approve actual and reasonable meal expenses for out-of-scope and Canadian Union of Public Employees, Local 600-3 (CUPE, Local 600) employees that are in excess of the meal allowances set out in the SGEU Collective Bargaining Agreement.

.03 All out-of-province travel requires approval from the permanent head or delegate.

.04 Ministries are responsible for determining and using the most economical mode of travel, considering expenses, loss of employee time, and time restrictions.

.05 Rental of parking stalls and the purchase of parking permits for government business are at the discretion of the permanent head.

Provincial Comptroller

.06 Employees (SGEU, CUPE, Local 600, and out-of-scope Directives employees) are reimbursed for expenses incurred on government business at rates that are in the SGEU Collective Bargaining Agreement and specified in the Saskatchewan Public Service Commission Human Resource Manual as follows:

  • PS 601-1 Intra-City Travel and Parking.
  • PS 601-2 In Province – Vehicle, Lodging, Meals, and General Expenses.
  • PS 601-3 Out of Province – Travel, Lodging, Meals, and General Expenses.
  • PS 601-4 Travelling By Air.
  • PS 601 Appendix – Travel Allowances.

.07 Approval for excess meal rates in accordance with .02 of this policy should be given only when the authorized official is satisfied that the allowance is insufficient to compensate employees.

.08 To prevent unauthorized out-of-province travel, obtaining approval in writing prior to departing for an out-of-province trip is recommended.

.09 Ministries should ensure economy in employee travel, including consideration of the following:

  • Employees are expected to request the least expensive room of the hotel/motel chosen.
  • Employees should use the most inexpensive parking option.
  • Wherever possible and practical, a Central Vehicle Agency (CVA) vehicle or a rental vehicle through the Daily Rental Program (DRP) should be used for highway travel.
  • The use of hired or rental transportation, other than through the DRP, may be allowed providing it is used when a more economical or convenient means of transportation is not available.
  • If charter aircraft is used where a more economical mode exists (e.g., scheduled airlines), ministries are required to submit a statement outlining the reasons for the extra expenses, for the approval of the permanent head or delegate. Reimbursement for modes of transportation that are owned by the employee and authorized for government business use may be made as follows:
  • Automobile – For details on the policy for use of a personal vehicle on government business, refer to PS 601 of the Saskatchewan Public Service Commission Human Resource Manual (PS 601-1, PS 601-2, PS 601-3, and PS 601-A).
  • Private Aircraft – For details on the policy regarding private aircraft, refer to Section 4440 Private Aircraft.
  • All-terrain vehicle (ATV) – The application of the SGEU Collective Bargaining Agreement is extended to all terrain vehicles. When an ATV is required to perform the duties of a position and a government-owned or rented ATV is not available, the permanent head or delegate may authorize the use of a private ATV. The current commercial rental rate associated with the ATV is to be used (operator and related surcharges are not to be included).

For more information:

  • Claims for registration fees for conferences or conventions. Section 11.
  • Travel card or purchase card. Section 12.
  • Travel expense claim. Section 13.

Further details on the Employee Travel Policy can be found at Saskatchewan.ca.

In Yukon, travel expenses are guided by the Worker’s Safety and Compensation Board (WSCB) Yukon policies, as outlined in their document on Worker, Attendant, and Witness Travel. Legislative authority is provided under Section 12, ensuring that workers, attendants, and witnesses are reimbursed for travel related to workplace safety, compensation claims, or legal proceedings. This includes costs for transportation, lodging, meals, and incidentals. The framework emphasizes fairness, accountability, and support for travel needs associated with workplace responsibilities and legal obligations.

Purpose of Policy – General

This policy provides information on the payment of travel expenses for workers, attendants, and witnesses in relation to claims for compensation.

The board occasionally requires workers to travel to receive health care and other rehabilitation services.

The board or the Appeal Tribunal may also require a worker to travel to attend a required medical examination or other evaluation and may require a witness to travel to attend a reconsideration or an Appeal Tribunal hearing.

The board recognizes that there are times when workers who are required to travel for health care and rehabilitation services also need to be accompanied by an attendant to help them to manage the effects of their work-related injury. Section 1.

Travel status for workers

Workers are on travel status and have workers’ compensation coverage while they are engaged in activities related to the purpose of the travel. This may include transportation, dining, attending medical or rehabilitation treatment, and attending reconsiderations or appeal hearings as witnesses. Section 5.1.

Expenses reimbursed

The board pays for reasonable travel expenses when the board requires a worker to travel.

Compensable travel expenses are those incurred by the worker that are greater than what the worker would normally incur as part of their regular pre-injury work-related pattern of travel.

When a worker changes their place of residence and this results in greater travel expenses, the worker is entitled to be reimbursed only for travel expenses that they were entitled to under this policy before moving. Section 5.2.

Meals and incidental expenses

For each day of travel, a worker is eligible for meals and incidental expenses in accordance with the travel rates.

When a worker is on travel status for less than one day or when a round-trip journey takes place on the same day, the individual is eligible for meals and incidental expenses in accordance with the travel rates. While no firm mealtimes are set for this purpose, the worker will only be reimbursed for meals that are reasonably expected to be missed. Section 5.3.

Transportation expenses

The most cost-effective transportation options are authorized by the board provided they are suitable given the worker’s injury.

Where a worker is authorized to use a private vehicle for travel, the worker must carry insurance for third party liability and passenger hazard to the minimum limits required by law, as well as any supplementary insurance required to ensure coverage during the period of travel. The worker is eligible for a distance allowance for private vehicle in accordance with the current travel rates, however the board is not responsible for any additional expenses relating to the worker’s use of a private vehicle for travel.

When the use of public transportation is authorized and the worker chooses an alternate mode of transportation, the board will reimburse only the cost of the public transportation. Section 5.4.

Accommodation expenses

The board selects, books or authorizes commercial accommodations prior to travel and will reimburse the worker based on actual cost. Receipts are required for reimbursement. Section 5.5.

Additional childcare costs

The board may cover additional actual childcare costs where, because of the requirement to travel, the worker incurs childcare expenses that they would not have experienced in the regular day-to-day care of their children. Costs covered will take into consideration the number of hours required for childcare and competitive market rates. The worker will be required to submit receipts from a licensed childcare provider or a sworn affidavit from a non-licensed childcare provider verifying costs. Section 5.7.

Allowance for miscellaneous expenses

The board may provide an allowance to offset the additional costs (not specifically set out under this policy) of miscellaneous expenditures that a worker incurs as a result of the requirement to travel. The amount of the allowance will not exceed the amount of the ADL Allowance established under policy 3.13 Activities of Daily Living. Section 5.8.

For more information:

  • Definitions – Part 5 of Workers’ Safety and Compensation Board Yukon. Section 12.
  • Travel rates Section 2; Mitigation Section 3; Responsibilities for damages and extra costs Section 4; Extended travel Section 5.6; Additional childcare costs Section 5.7; Personal stop-overs Section 5.9; Travel advances Section 5.10; Travel by attendants Section 6.1 to Section 6.7; Travel by witnesses Section 7.

Further details on the Worker’s Safety and Compensation Board Yukon can be found at wcb.yk.ca.

Under federal jurisdiction, travel expenses are governed by the Code of Federal Regulations, which outlines policies for reimbursing transportation, lodging, and subsistence costs incurred by employees on official business.

Travel Costs.

General. Travel costs include the transportation, lodging, subsistence, and related items incurred by employees who are in travel status on official business of the recipient or subrecipient. These costs may be charged on an actual cost basis, on a per diem or mileage basis, or on a combination of the two, provided the method used is applied to an entire trip and not to selected days of the trip. The method used must be consistent with those normally allowed in like circumstances in the recipient’s or subrecipient’s other activities and in accordance with the recipient’s or subrecipient’s established written policies. Notwithstanding the provisions of 200.444, travel costs of officials covered by that section are allowable with the prior written approval of the Federal agency or pass-through entity when they are specifically related to the Federal award.

Lodging and subsistence. Costs incurred by employees and officers for travel, including costs of lodging, other subsistence, and incidental expenses, must be considered reasonable and otherwise allowable only to the extent such costs do not exceed charges normally allowed by the recipient or subrecipient in its regular operations as the result of the recipient’s or subrecipient’s established written policy. In addition, if these costs are charged directly to the Federal award documentation must justify that:

(1) Participation of the individual is necessary for the Federal award; and

(2) The costs are reasonable and consistent with the recipient’s or subrecipient’s established written policy.

Dependents.

(1) Temporary dependent care costs (dependent is defined in 26 U.S.C. 152) above and beyond regular dependent care are allowable provided that these costs:

(i) Are a direct result of the individual’s travel to a conference for the Federal award;

(ii) Are consistent with the recipient’s or subrecipient’s established written policy for all travel; and

(iii) Are only temporary during the travel period.

(2) Travel costs for dependents are unallowable, except for travel of six months or more with prior approval of the Federal agency. Section 200.475.

For more information:

  • Establishing rates and amounts. Section 200.475(d).
  • Commercial Air Travel. Section 200.475(e).
  • Air travel by other than commercial carrier. Section 200.475(f).

Further details the Code of Federal Regulations can be found at ecFr.Gov.