njc travel directive questions and answers

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NJC Relocation Directive Questions and Answers

April 3, 2014

Q1. What are the conditions that must be met for the residence at origin to be considered "actively marketed"?

A1. Certain relocation benefits, such as Temporary Dual Residence Assistance (TDRA), can only be reimbursed if the principal residence at origin is listed for sale upon commencement of the relocation and considered to be "actively marketed".

Under normal circumstances, a principal residence will be considered actively marketed for sale when:

a) The principal residence is continuously listed for sale (except for brief interruptions e.g. to change brokers or listings) through a licensed real estate agent (Realtor®);

b) The listing price is consistent with the appraised value;

c) The Employee is acting in good faith to dispose of the residence;

d) No reasonable offers are refused; and

e) The property is not rented to tenants for any period of time.

Q2. What is the 40 km rule?

A2. If the relocation does not meet the intent of Canada Revenue Agency's 40 km requirement, all relocation benefits will become taxable.

Q3. My service provider has charged more than the pre-negotiated rate allowable under the Integrated Relocation Program (IRP), but assures me that I will receive a $100 rebate?

A3. As the Government of Canada pays the fees charged for the Third Party Service Provider's (TPSP) services, any rebate forthcoming must be turned over to the department. Under no circumstances should any relocating Employee be accepting a rebate cheque for services paid for by the Government of Canada as this would constitute an unethical practice. Furthermore, only the net cost of the actual fee charges shall be claimed for reimbursement. This net fee will be capped at the pre-negotiated fee established with the TPSP.

Q4. The benefits offered in the NJC Relocation Directive apply to the Employees and their spouse and/or dependants. Where the Employee and spouse are experiencing an ongoing marital breakdown (e.g. separation), what direction is provided in regards to benefit eligibility?

A4. It is the responsibility of the Employee to advise the Contracted Relocation Service Provider (CRSP) of any ongoing marital breakdown. Once advised, the CRSP will seek direction from the Employee's Departmental National Coordinator (DNC), who will make the final determination of eligibility for benefits on a case-by-case basis. No funds shall be released to the Employee until said direction is received from the DNC.

Q5. What is the intent of the NJC Relocation Directive with respect to mortgage portability?

A5. The Employee is responsible to confirm portability of their mortgage to the replacement residence. Additionally, the Employee must ensure the conditions of portability can be met prior to entering a purchase contract, by discussing these conditions with their financial institution prior to departing on the House Hunting Trip (HHT).

The Employee is expected to enter into mortgage contracts which will allow portability on a subsequent transfer (excluding the $25,000 Subsidized Home Relocation Loan).

Q6. What expenses can be reimbursed from the Personalized Fund?

A6. When an Employee does not meet the conditions prescribed for specific benefits in the NJC Relocation Directive, reimbursement cannot be made from the Personalized Fund without Treasury Board of Canada Secretariat (TBS) authority as this fundamentally contradicts the intent of the NJC Relocation Directive (e.g. Temporary Dual Residence Assistance cannot be reimbursed from the Personalized Fund prior to the home being listed).  

However, where the Employee meets the criteria, but exceeds Core Fund limitations (e.g. receives 30 days Interim Accommodation, Meal and Miscellaneous Relocation Allowance from the Core Fund, but requires 35 days before possession date at destination), reimbursement can be made for additional, reasonable and justifiable expenses from the Personalized Fund, with the exception of amounts exceeding pre-negotiated third party service provider rates.

Where the Employee is requesting reimbursement of an expense which is not specifically identified in the NJC Relocation Directive , but is reasonable, directly attributable to the relocation, and is supported by original receipts, reimbursement using the Personalized Fund is permitted. Further use of the Personalized Fund can be approved by the Regional Relocation Coordinator based on recommendation from the Contracted Relocation Service Provider.

Q7. Due to my relocation, my spouse is unable to find employment in his/her field at the new location. May I claim the cost of my spouse's training course to enable him/her to acquire new skills in order to secure employment?

A7. Additional training or courses to provide the spouse with new skills or knowledge do not meet the intent of the employment assistance outlined in article 3.3 of the NJC Relocation Directive.

Re-certification and/or re-licensing (to obtain documents in a new province that were already held at origin) are not identified in this article, but do meet the intent of the benefit.

Q8. Article 3.4.2.2 states that "Employees shall receive a Transfer Allowance equivalent to two (2) weeks salary." How is this calculated?

A8. The Transfer Allowance is calculated by dividing the Employee's gross annual salary at the time of appointment by 52.176 and multiplying this sum by 2 (weeks). The salary to be used does not include any additional amounts such as allowances or bonuses.

Q9. When must I make the final decision on whether to sell my principal residence at origin or take the Real Estate Commission Savings in lieu of sale benefits?

A9. An Employee who wishes to receive the savings for not selling their home must exercise this option within fifteen working days from the date the Contracted Relocation Service Provider (CRSP) receives the appraisal report from the appraiser. It is the Employee's responsibility to maintain contact with the CRSP in order to inform the CRSP of this decision.

Q10. Does the Hotel-Motel Room Reduction Savings/Incentive apply to all rooms utilized by the Employee's family?

A10: As identified in article 3.4.3, Core Benefit Transferable Savings/Incentives , this savings/incentive only applies when the Employee uses less than his/her Core room entitlement.

Q11. My point of origin and destination are within reasonable commuting distance and I wish to travel back and forth on my House Hunting Trip (HHT). What expenses are reimbursable?

A11. When a commuting, rather than a conventional HHT, is pre-approved, and provided that the Employee does not stay overnight at the destination location, the following may be reimbursed:

• Meals and incidental allowances (up to 5 days; Employee and/or spouse or common-law partner from the Core Fund, children and/or dependants from Custom/Personalized Funds, see article 4.12)
• Return mileage (up to 5 trips, see article 4.13)
• Local mileage (up to 5 days, see article 4.14)

Q12. As per the NJC Relocation Directive, I may be eligible for expenses related to the extension of my House Hunting Trip (HHT) for family issues or for finding permanent accommodation (other than my principal residence). If I have secured a replacement residence, may I extend my HHT for the purpose of finalizing the purchase?

A12. When an extension to the approved days is requested for reasons other than those stipulated in article 4.8, reimbursement may expend from the Personalized Fund as per article 3.2.3.1 of the NJC Relocation Directive.

Q13. Article 4.10, Hotel/Motel-Occupancy Principles, of the NJC Relocation Directive, identifies that a family size of 2 is entitled to 1 or 2 rooms. Does this imply that my spouse may be entitled to her own room?

A13. The intent of the NJC Relocation Directive is to reimburse 2 rooms when deemed necessary by an Employee with a family size of 2. This would not apply for spouses or common-law partners traveling together. It would apply, for example, when a teenage child/dependant of the opposite sex is accompanying the parent.

Q14. Article 4.13 of the NJC Relocation Directive addresses the return transportation from the place of duty to the new location. Am I eligible to claim the mileage conducted to the commercial carrier?

A14. The intent of the NJC Relocation Directive is to offer flexibility to the Employee when traveling to the commercial carrier. Employees may choose to claim travel to the commercial carrier via commercial transportation (i.e. taxi) or claim one-way mileage from the principal residence to the commercial carrier, and one-way mileage upon return from House Hunting Trip; from the commercial carrier back to their principal residence.

Q15. I would prefer to bring my children on my House Hunting Trip (HHT), but it would be difficult to find immediate childcare at an unfamiliar location. Am I eligible to claim travel-related expenses for my childcare provider to accompany us on the HHT?

A15. The NJC Relocation Directive does not allow for the benefit to be exchanged. It is not the intent of the NJC Relocation Directive to reimburse travel expenses for a childcare provider. The Employee has the option of leaving the children at origin and claiming for actual childcare expenses, or bringing the children on their HHT and claiming childcare expenses at destination.

Q16. My children/dependants are remaining at origin during my House Hunting Trip. Are they entitled to a meal allowance?

A16. Children/dependants remaining at origin, whether they require additional child/dependent care or not, are not eligible for the meal allowance. Children/dependants who proceed to destination are entitled to claim the meal allowance reimbursed from the Custom Fund in accordance with article 4.9, whether or not child/dependent care expenses are being reimbursed.

Q17. Am I entitled to a second House Hunting Trip (HHT) because my first HHT was unsuccessful?

A17. When a second HHT is required to secure a new permanent residence at destination, expenses can be claimed from the Personalized Fund; reimbursement will be subject to funding availability.

Q18. Because I must relocate on short notice, I do not have time to conduct a House Hunting Trip (HHT). May I search for a principal residence upon arrival?

A18. As per article 4.20 of the NJC Relocation Directive, Employees who require HHT benefits after their arrival at destination are entitled to claim for dependent care, pet care, and/or on-site mileage/car rental in accordance with standard HHT provisions as outlined in Part IV. The conditions for reimbursement and limitations of these benefits are in accordance with those outlined in Part IV. Accommodations, meals and miscellaneous allowances shall be reimbursed in accordance with concurrently approved interim benefits (either Interim Accommodation, Meals and Miscellaneous Relocation Allowance or Temporary Dual Residence Assistance/Allowance).

Q19. If I am already on duty at the new location, are additional days of Interim Accommodation, Meals and Miscellaneous Relocation Allowance (IAM&MA) authorized?

A19. As per article 5.6 of the NJC Relocation Directive, Employees may be authorized, by their DNC, up to 60 days of IAM&MA when required to relocate on short notice or when they are already on duty at the new location when the relocation is authorized.

When 60 days of IAM&MA are authorized, these are not in addition to the 30 days possible as per articles 5.4.1 and 5.7. The maximum number of days which can be authorized from the Core Fund, in accordance with Part V, under most circumstance is 60 days. As long as the conditions in articles 5.1 and 5.6 are met, these days may be divided to fall either before or after the packing and loading of the household goods and effects, to a maximum total of 60 days.

The limitations on meal and miscellaneous allowances outlined in articles 5.9 and 5.10 will continue to apply to the initial days of IAM&MA (regardless of the total days approved).  

When storage in transit (SIT) is also required, the Departmental National Coordinator can authorize, in accordance with article 11.7, up to 60 days of SIT when IAM&MA is also approved for the same period.

For homeowners at origin, the expectation remains that the home will be appraised and listed for sale without delay after the relocation is authorized. Once listed, it is expected that approval will be sought for reimbursement under the provisions of Temporary Dual Residence Assistance (TDRA). The Employee shall not exhaust the 60 days of IAM&MA in order to delay the listing of the home – in such an event, TDRA will be denied when requested.

Q20. I have a special needs child who requires constant medical care. May I be reimbursed for expenses relating to a medical care attendant required to travel with us during our final move travel?

A20. With approval of the Regional Relocation Coordinator, the benefit, including round trip travel (transportation, meals, miscellaneous allowances and accommodations) can be reimbursed using available Custom funds.

Q21. The NJC Relocation Directive stipulates that business class upgrade is not authorized for travel within Canada from either the Core Fund, or Customized/Personalized Funds. Should I not retain the right to use the Personalized Fund as I please?

A21. The intent of the Personalized Fund is to reimburse actual, reasonable and justifiable expenses to the relocating Employee that are attributable to the relocation. As business class upgrades within Canada are not deemed to be reasonable and justifiable expenses, it is confirmed that such expense cannot be claimed from the Personalized Fund. Monies in the Personalized Fund are deemed public funds until they are paid out as a taxable benefit whereupon they are deemed the Employee's money.

Q22. If I decide to upgrade my hotel room, am I eligible to claim these additional expenses from the Personalized Fund?

A22. Reasonable hotel upgrades beyond Core limitations may be reimbursed from available Personalized Funds.

Q23. The NJC Relocation Directive states that Employees are eligible for professional cleaning of the former and new residences. What types of cleaning are covered?

A23. The professional cleaning provision in the NJC Relocation Directive is intended to reimburse cleaning of the former residence after the household goods and effects have been loaded, and at the new residence before or after the unloading of furniture (within a reasonable delay).  

The benefit does not include the rental or purchase of professional equipment. It also does not extend to cleaning, which would otherwise be considered regular maintenance of the home (including, but not limited to, the cleaning of: furnace/ducts, chimney, gutters/eaves-troughs, windows, pool/spa, etc.)

Q24. Must reimbursed Rental Search Fees or Rent In Advance be deducted from purchase-related expenses?

A24. When the services of a Rental Search Agency (RSA) or rent paid in advance benefits have been utilized to secure either permanent rental accommodation or temporary accommodation when proceeding on Temporary Dual Residence Allowance; RSA and Rent in advance will be abated from any subsequent purchase-related expenses.

Q25. When selling my home in the province of Quebec, additional mortgage discharge fees were imposed upon me because the purchaser's notary refused to provide the vendors' mortgage discharge/ acquittance for the established tariff. Are these additional fees reimbursable under NJC Relocation Directive?

A25. Under the NJC Relocation Directive, the Contracted Relocation Service Provider reimburses relocated Employees for actual fees incurred to complete the sale of the property and/or to complete the purchase of a property as per the established legal fee schedule. In the province of Quebec, the purchaser's notary handles the sale transaction and therefore, there are no fees on the sale transaction. There are, however, fees and disbursements payable by the vendor to the purchaser's notary for the discharge of a mortgage (referred to as the acquittance of the mortgage in Quebec). The Quebec Civil Code indicates it is the responsibility of the purchaser's notary to perform the acquittance of the vendors' mortgage and only with their permission can it be done by another notary. In most cases, the vendor is obligated to use the purchaser's choice of notary.

It is the intent of the NJC Relocation Directive that when the purchaser's notary refuses to provide the vendors' mortgage discharge/acquittance for the established tariff, that the additional mortgage discharge fees in relation to the sale can be reimbursed from the Core Fund.

Q26. Article 8.9 of the NJC Relocation Directive confirms eligibility for the reimbursement of charges levied by the lender for the disposal of a first or second mortgage on the property, but not both. Are the charges reimbursed from the Core Fund, regardless of the mortgage portability?

A26. The expenses incurred to register a discharge/release of the first or second mortgage (not both) can be reimbursed from the Core Fund. This would include administrative fees charged by the lender to prepare the discharge/release of mortgage. Mortgage discharge fees are separate from and are not dependent upon mortgage breaking penalties. A discharge is required to release (remove) the mortgage from the title of the property being sold in order to provide clear title. Mortgage discharge fees are charged as general practice by financial institutions, regardless of whether a mortgage is being ported or not.

Q27. My property exceeds the lot size limitations outlined in the NJC Relocation Directive. Additional research may be required on the part of the appraiser resulting in a higher cost to complete the appraisal report. What portion is reimbursable under the Integrated Relocation Program (IRP)?

A27. When administering the IRP, an appraisal of the principal residence at origin is required to calculate funding in the Custom Fund, as well as to establish the current market value of the principal residence. It also provides documented evidence, should the Employee incur a loss on the sale of the home and also assists in confirming eligibility for Temporary Dual Residence Assistance and/or other benefits.

While it is understood that sale benefits to which Employees are entitled to are limited to the proportional legal share or limited lot size, the appraisal is viewed as a requirement of the NJC Relocation Directive, versus a benefit.

Certain appraisers refuse to complete a regular appraisal for properties that are not deemed single-family dwellings or charge increased fees to appraise residences with acreage or that are income-producing. In these instances, additional appraisal fees, in excess of the established fees, are covered as a Core expense. Since the appraisal is a requirement of the NJC Relocation Directive, Employees are not responsible for these additional costs, as this expense is not within their control.

Q28. Under what circumstances may I claim mortgage-breaking penalty fees from the Personalized Fund? Is reimbursement dependent upon the portability factor of my mortgage?

A28. When the mortgage-breaking penalty exceeds the NJC Relocation Directive's limitation of three month's interest or $5,000 whichever is lesser, expenses beyond this limitation can be claimed from the Personalized Fund.

When an Employee originally rents at destination and subsequently purchases within the one-year time frame, any mortgage penalty paid from the Core Fund will revert to the Personalized Fund, if portability was an option when the principal residence at origin was sold.

As it relates to a new home construction at destination, Employees will be reimbursed their mortgage-breaking penalty from the Personalized Fund, if portability would have been an option had the Employee purchased a resale upon relocation.

When the financial institution identifies that the mortgage at origin is portable upon meeting certain conditions, it is incumbent on the Employee to ensure that these conditions are met. Where the conditions are not fulfilled, and the mortgage is not ported, total reimbursement will be available from the Personalized Fund.

Reimbursement will be based on the Employee providing documentation from their financial institution confirming the portion of mortgage-breaking penalties that do not include the following:

• Consolidation of credit cards
• Financing of Personal/Private Motor Vehicles
• Refunding of original mortgage incentive
• Home equity lines of credit

As it relates to the refinance of a mortgage, it is not the intent of the NJC Relocation Directive to reimburse increases in mortgage breaking penalties, to Employees who refinance their mortgage after receiving their relocation notification. Employees purchasing at the new location who subsequently decide to refinance the mortgage on their unsold principal residence to access their equity, can claim the additional mortgage breaking penalty from the Personalized Fund.

Q29. Article 8.13.1, of the NJC Relocation Directive outlines the reimbursement of Temporary Dual Residence Assistance (TDRA) expenses if the Employee moves the household goods and effects (HG&E) and family. However, my Realtor® recommended leaving the furniture in the home as it will facilitate the sale by remaining attractive to potential buyers. If I leave the HG&E in my home, will that affect the reimbursement of my TDRA expenses?

A29. TDRA may be reimbursed as per article 8.13.1 of the NJC Relocation Directive when HG&E remain in the principal residence at origin, as long as the property is actively and competitively marketed for sale, is not rented to tenants for any period, and when all other conditions outlined in this article are met.

However, when the Employee has no dependants, benefits under 8.13.1 shall be applied only after the HG&E have been shipped to destination.

Q30. Article 8.13.2.a, Interim Accommodation , of the NJC Relocation Directive addresses Temporary Dual Residence Assistance benefits for Employees proceeding in advance of authorized dependants to the new place of duty. Are there limitations surrounding Employees without dependants who must proceed to the new place of duty?

Q31. As per article 8.14 of the NJC Relocation Directive, when meeting certain conditions, Employees may claim for weekend travel home expenses. Is there any flexibility surrounding this benefit such as traveling mid-week rather than the weekend?

A31. Weekend travel home expenses are limited to transportation costs. Transportation costs may include commercial carrier, personal/private motor vehicle, taxi, tolls and car rental. There is no meal or incidental allowances while conducting a trip and for the duration of a weekend travel home.

Weekend travel home benefits are also extended to Employees (separated from their dependants) who receive a short notice transfer or who are already in function at destination where travel status ceases upon transfer notification, and who are approved to receive Interim Accommodation, Meals and Miscellaneous Relocation Allowance benefits in accordance with article 5.6. The rationale is that they were unable to effect the movement of household goods and effects due to the short notice.

As it relates to specific days, it is understood that an Employee's schedule may provide them with the opportunity to travel home during mid-week versus during the weekends. It is confirmed that as long as the department approves leave, the Employee that qualifies for weekend travel home has the flexibility of traveling mid-week.  

The intent of the NJC Relocation Directive is to provide Employees an opportunity to travel home and reunite with their family and is not limited to a two-day return trip from Friday to Sunday. In addition, the travel may be scheduled to coincide with a Statutory Holiday (as long as the other constraints of this entitlement are respected).

This does not qualify for travel to inspect the unsold property or to return home to effect the shipment of household goods and effects.

Q32. The NJC Relocation Directive allows for the reimbursement of transportation expenses, meals and incidentals during the return trip to finalize the sale of my principal residence. Can you confirm if lodging and parking expenses can also be claimed?

A32. Actual and reasonable travel expenses may be claimed, which includes lodgings, parking, and applicable ferries and tolls. However, although the intent of the NJC Relocation Directive is to allow for travel related expenses, in order to finalize the sale of the principal residence, Employees must make every reasonable effort to complete the sale in the most cost-efficient manner, such as pre-signing documents prior to their departure to their new location.

Q33. Does a return trip to effect the move also apply to short-notice relocations?

A33. The intent of the NJC Relocation Directive is to allow for the reimbursement of travel related expenses incurred when Employees are required to return home to effect the movement of their household goods and effects. Upon arrival at origin, Employee may claim [Interim Accommodation, Meals and Miscellaneous Relocation Assistance (IAM&MA)] expenses as outlined in Part V of the NJC Relocation Directive.

When authorized renters on short notice relocations or who are already in function at destination where travel status ceases upon transfer notification; and who are approved to receive IAM&MA benefits in accordance with article 5.6 are also entitled to the benefits outlined in article 8.19 , Return Trip to Effect Move.

Q34. Article 9.13, stipulates that legal fees and disbursements are reimbursable, including applicable taxes. Does the Land Transfer Tax and municipal name change for tax rolls fall within the scope of reasonable disbursements?

A34. Municipal Land Transfer Tax (such as that levied by the City of Toronto) meets the intent of this article and shall be reimbursed from the Core Fund.  

Additionally, fees associated with municipal name change for tax rolls are also reimbursable from the Core Fund.

Q35. The NJC Relocation Directive allows for one building/structural inspection from the Core Fund, but there are no provisions outlined for situations where a second building/inspection is required as well as follow-up inspections. Can you clarify this?

A35. When an Employee submits an offer to purchase, costs for a building/structural inspection of the residence shall be reimbursed, at Integrated Relocation Program (IRP) ceiling rates, as follows:

• Core Fund: First building/ structural inspection on each residence where an offer to purchase is made (including occupied new homes under warranty)
• Customized/Personalized Funds: Second structural inspection on the same residence and any inspections that are not reimbursable under the Core Fund.

As it relates to follow-up inspections, the NJC Relocation Directive provides a list of inspection types that may be reimbursed under the IRP. Follow-up building/structural inspections recommended on the original inspection shall be reimbursed from the Core Fund. Such follow-up inspections include but are not limited to the list identified under article 9.14 of the NJC Relocation Directive.

Q36. It is understood that the Mortgage Default Insurance (MDI) premium can be reimbursed when the premium is levied in one payment. Is it still reimbursable if the MDI premium is incorporated into my mortgage?

A36. Mortgage default insurance can be claimed, regardless if the payment is made in one lump sum or incorporated into the mortgage. When claimed, reimbursement is made in one payment, as if paid in one lump sum.

Q37. The NJC Relocation Directive identifies that the Mortgage Default Insurance (MDI) premium may be reimbursed when a homeowner transfers all or part of their equity to the new residence. I am a renter, and therefore, have no equity to transfer. Does this benefit also apply to my situation?

A37. When the Employee is a renter at origin, and therefore has no equity to transfer to a new home purchase, it is confirmed that they are entitled to claim 100% of the MDI premium from the Custom/Personalized Funds. Reimbursement is subject to the availability of funds.

Q38. The NJC Relocation Directive allows for the reimbursement of interest on a short-term personal loan when required to place a deposit for the purchase of a principal residence. Does this benefit also apply when purchasing a new home construction where the deposit required is significantly higher?

A38. Interest reimbursed on a short-term personal loan, as it relates to a new construction, shall not exceed the amount of the loan necessary to confirm a commitment to purchase a resale residence of similar value. Progressive advances paid to the builder as part of the purchase agreement do not meet the definition of deposit and as such, interest on such a loan cannot be reimbursed from Core or Custom/Personalized Funds.

Q39. The NJC Relocation Directive identifies article 9.18.c, $25,000 Subsidized Home Relocation Loan , as being applicable to an Employee purchasing a replacement residence at the new location before the principal residence at the former place of duty has been sold. Can article 9.18.c refer to renters at origin?

A39. The benefit outlined in article 9.18.c may be applicable to Employees whether they were a homeowner or renter at the former place of duty.

Q40. Article 11.5 addresses items that may be claimed as sundry accountable expenses. Is this an all-inclusive list?

R40. The detailed list requires the addition of connection/disconnection of natural gas, a common public utility. However, if an Employee wishes to claim for any other expenses that are not listed in this section (e.g. cellular telephones, internet service, etc), they may claim them from the Personalized Fund. The reimbursement of expenses for installation labor costs and/or materials (other than the cost of altering locks) will not be reimbursed from any fund.

Q41. Are the payments of local licenses for all members of a family reimbursed from the Core Fund?

A41. All drivers' licenses, safety certificates, and vehicle registrations are reimbursable as sundry expenses from the Core Fund, regardless of how the vehicle is transported.

Q42. The NJC Relocation Directive includes a part for Employee-requested relocations. Can you explain the administration of the $5,000 entitlement?

A42. As per article 12.1.2.b, the Employee is entitled to a maximum of $5,000 of assistance. This sum helps cover expenses related to benefits outlined in Article 12.1.3 and expenses related to commercial travel and the shipment of household goods and effects (HG&E). Where the expenses add up to greater than the $5,000 allotted, the Employee shall be personally responsible for these costs. Where the expenses total less than $5,000, the Employee has no entitlement to the balance remaining in the Custom Fund.

In accordance with articles 12.1.5 and 12.1.6, the Employee is required to utilize the services of Central Removal Services for the movement of HG&E. Also, where the Employee intends to claim the costs related to commercial transportation through the Integrated Relocation Program, he/she must use the government contracted travel service provider for commercial travel bookings. Arrangements with these organizations shall be facilitated by the Relocation Coordinator. The Employee will make payment directly and promptly to the department for all HG&E shipment and seek reimbursement from the Contracted Relocation Service Provider (CRSP), subject to funding availability.

The CRSP may provide an advance of funds to the relocating Employee upon request: this amount is to be used for authorized relocation expenses.

Upon completion of the move, the Employee will submit original receipts to the CRSP for reimbursement of authorized expenses.

Q43. Am I entitled to the sale or purchase of a principal residence when relocating to or from an isolated post?

A43. When relocating to/from isolated post locations, Employees transferred for more than a year are administered under the NJC Relocation Directive, with restrictions on the total weight of the shipped household goods and effects and vehicles. Relocation benefits vary depending on the length of the employment at the isolated post. The provisions of the purchase and sale of a principal residence at the isolated post do not apply to Employees relocating to/from an isolated post for more than one year and less than three years. The provisions of purchase and sale of a principal residence at the isolated post location apply only to Employees relocating to/from an isolated post for an indeterminate position (more than three years).

An Employee leaving an isolated post upon end of employment may be entitled to limited benefits under the NJC Relocation Directive. To confirm the eligibility criteria to the NJC Relocation Directive, the Department must refer to the Isolated Posts and Government Housing Directive (IPGHD) and will confirm applicable benefits to the Contracted Relocation Service Provider. The Employee leaving the isolated post upon end of employment will receive limited benefits as outlined in the IPGHD and is not entitled to sale related expenses at the isolated post location or purchase related expenses at the retirement location. Employees relocating upon end of employment are not entitled to the transfer allowance.

Q44. When proceeding to the new place of duty unaccompanied, are they any restrictions on my House Hunting Trip (HHT) entitlements?

A44. Employees who choose to proceed unaccompanied to the new place of duty are entitled to claim HHT benefits for themselves and their spouse. The intent of the NJC Relocation Directive is to offer the opportunity for the Employee's spouse or common-law partner to assist the Employee with securing a replacement residence. The NJC Relocation Directive is not restrictive in that the spouse is entitled to a HHT, although they may not relocate to the new place of work. Expenses outlined in part IV of the NJC Relocation Directive apply to Employees whose relocations are guided under part XIII.

Q45. Are Employee-requested relocations still administered as per Part XII of the current NJC Relocation Directive?

A45. Yes, Employee-requested relocations continue to be administered under Part XII of the NJC Relocation Directive. Approved employee requested relocations are limited to reimbursements as specified under section 12.1 of the NJC Relocation Directive up to the prescribed limit of $5,000.

Q46. If I proceed unaccompanied to the new place of duty, will that change my Custom Fund calculations and/or Personalized Fund?

A46. The Custom Fund will be limited to 35% of one-way transportation costs to the new place of work location (article 3.4.1.2) and the Personalized Fund will consist of the Non-Accountable Incidental Allowance ($650) and Transfer Allowance, equivalent to two (2) weeks salary (per articles 3.4.2.1 and 3.4.2.2), plus any applicable savings.

Q47. Article 13.6 – Employees on Assignment for more than one year identifies certain transferable savings to the Personalized Fund, such as savings for not storing major appliances. Would I also qualify for the Hotel-Motel Room Reduction Savings/Incentive?

A47. Employees on assignment for more than one (1) year, but less than three (3) years, may also qualify for and receive the Hotel-Motel Room Reduction Savings/Incentive, as per article 3.4.3.4 of the NJC Relocation Directive.

Q48. My relocation was authorized within a short time frame and to date; no contact has been made by the movers. I'm very concerned that I may not be able to meet my travel time frames. What do I do now?

A48. The Departmental National Coordinator (DNC) should be advised. They will liaise with the Contracted Relocation Service Provider to inquire about possible delays and resulting consequences. The DNC will establish contact with Central Removal Services as soon as possible because the Federal Government incurs additional costs and surcharges for rush moves.

Q49. I am an Employee relocating under the terms and conditions applicable to Employee Requested Relocation . I understand this means I have limited funding assistance, but based on my own calculations, it appears that the $5,000 entitlement will not be enough. Am I going to have to pay for my moving costs in excess of the capped entitlement? How do I do that?

A49. The Contracted Relocation Service Provider will be provided with the approved funding assistance and it will be made available to you. For Employee requested relocations, as it relates to movement of household goods and effects (HG&E), it is to be arranged through Central Removal Services (CRS) in accordance with article 12.1.5. Any additional costs that exceed funding are to be paid by you directly in the form of a cheque payable to the Receiver General. This arrangement is to be established at the onset of your relocation approval. The Employee cannot submit receipts for the move of HG&E if CRS is not utilized. The reimbursement for CRS invoices cannot be a last minute ad-hoc arrangement since it represents funds owed to the federal government. You should consult your Departmental National Coordinator immediately to confirm reimbursement.

Q50. I am subject to relocation and my Personal Motor Vehicles (PMVs) are being commercially shipped while my family and I travel by airplane to our new destination. The movers have advised me that they cannot guarantee the delivery of my vehicles for a specific day based on my occupancy date at destination. I have young children and need a vehicle. What can I do?

A50. The NJC Relocation Directive allows for the reimbursement of a car rental at destination when the PMVs are being shipped. Reimbursement is subject to certain conditions established by TBS and which require approval. However, the Central Removal Services (CRS) contract states that the movers are to provide a car rental at destination if they have failed to meet the contracted delivery date. Consult your Departmental National Coordinator who will liaise with CRS on this matter.

Q51. I am reading acronyms such as CRS, CRSP, DNC, NJC, PMV, SIT, TBS, etc. What do they mean?

A51. These are acronyms used in the NJC Relocation Directive and are used when discussing relocations. Below are the full terms for these acronyms:

CRS - Central Removal Services (A Directorate within PWGSC) CRSP - Contracted Relocation Service Provider DNC - Departmental National Coordinator HG&E - Household Goods and Effects NJC - National Joint Council PMV - Personal/Private Motor Vehicle PWGSC - Public Works and Government Services Canada SIT - Storage In Transit TBS - Treasury Board of Canada Secretariat

Q52. What is an Initial Appointee?

A52. An "Initial Appointee" is a newly appointed Employee, other than an EX/GIC Appointee, recruited from outside the Federal Public Service who accepts a letter of offer for a position or an assignment for duration of one (1) year (365 days) or more. The TBS Relocation Policy for Initial Appointees (other than EX/GIC Appointees) is an annex to the National Joint Council Relocation Directive and took effect December 1, 2007. Should this apply to you, please refer to the NJC Addendum- Initial Appointee Relocation Program FAQs.

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Appendix A: CRA Kilometric Rates

Effective: January 1, 2024

The kilometric rates (payable in cents per kilometre) below are payable in Canadian funds only. Rates are reviewed on a quarterly basis.

These rates are guided and established by the National Joint Council (NJC) and adopted by the Canada Revenue Agency for application of the Directive on Travel. For more information on how these rates are established and adjusted by the NJC, please see Kilometric Rates - Questions and Answers .

• Rates are payable in Canadian funds only.
• The kilometric rate payable when a Canadian registered vehicle is driven in more than one province or in the USA shall be the rate applicable to the province or territory of registration of the vehicle.

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Global Affairs Canada

Questions and answers - Guidance on eligibility of COVID-19 potential costs

Last update: Updated: April 16, 2021

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Application of flexibilities, eligible expenditures, project continuity, project implementation plan.

• Temporary holdback approach

The Guidance on eligibility of COVID-19 potential costs does not apply to all GAC programming; it applies solely to recipient organizations managing operational projects funded with a contribution agreement under the International Development Assistance Program. If an organization applies its internal policies or chooses to benefit from another COVID-19 relief program, costs listed in the guidance may not be eligible for reimbursement. For other GAC transfer payment programs, recipient organizations should contact their respective GAC project management teams.

The guidance applies solely in the context of contribution agreements under the International Development Assistance Program. Since grants are unconditional transfer payments, grant-funded organizations can apply their own internal policies.

The guidance applies solely to contribution agreements under the International Development Assistance Program. Contractors should refer to Public Services and Procurement Canada and GAC contracting policies. Additional information can be found at  Tender Management Application contacts and Buy and Sell .

The guidance applies to all recipient organizations that have signed contribution agreements with GAC under the International Development Assistance Program and to their employees (and dependants), volunteers, interns and students. This includes Canadian and non-Canadian organizations and individuals.

To implement their projects, recipient organizations may have entered into subcontracts with subcontractors (including consultants). The terms and conditions of these instruments are those of the recipient organizations (including their internal policies and rules). Consequently, from a legal standpoint, any extraordinary costs identified in the guidance and incurred by the recipient organization’s subcontractors or consultants would not be eligible for reimbursement by GAC funding. However, given the COVID-19 context, the program can determine eligibility on a case-by-case basis. Recipient organizations should contact their respective GAC project management team and take into account each subcontractor or consultant’s relationship with the project.

To implement their projects, recipient organizations may have entered into sub-agreements with local partners. In such cases, provisions under the guidance (such as local partner employees’ salaries and office costs) are applicable. Recipient organizations should discuss foreseen project costs with their respective GAC project management team while taking into account that more than one donor could be funding the local partner(s).

The Technical Assistance Handbook already serves as a benchmark for maximum eligible amounts for various categories of benefits offered by recipient organizations to individuals assigned to a project funded by GAC.

In the context of the COVID-19 crisis specifically, certain provisions have been extended on an exceptional basis to cover the repatriation and, where necessary, subsequent relocation costs of volunteers, interns and students. This approach was deemed the most practical given that the vast majority of recipient organizations are already familiar with the Technical Assistance Handbook, which enables establishing maximum allowable benefits while taking into account the cost of living in the various countries in which Canada engages in international development. It is important to note that under no circumstances should benefits described in Chapter 4: Travel - Relocation and Chapter 11: Non Medical Emergency Evacuation be applied concurrently.

The additional flexibility offered through the guidance is only applicable to COVID 19-crisis-related costs and amendments for contribution agreements. The guidance cannot be used if no cause-effect relationship between the COVID 19 crisis and the project activities can be demonstrated.

It is the GAC project management team’s responsibility to ensure proper documentation of any flexibility measures provided to the recipient organizations under the guidance.

Recipient organizations must remain transparent in how they are mitigating the financial impacts of the COVID 19 crisis on the delivery of GAC-funded projects. Certain costs, such as salaries of the organization’s Headquarters and long-term assignment employees or local staff, may be eligible for financial relief through multiple sources. In such cases, organizations must ensure that reimbursement from one or more sources of funds (federal, provincial or municipal governments, or other third parties) must not overlap and must not be greater than the actual costs. Furthermore, it is the organization’s responsibility to ensure that any GAC contribution to the project is compatible with all other subsidies received for the same expenses, and to inform GAC as soon as possible of any overlap or incompatibility between sources of funding. It is also the organization’s responsibility to report to GAC all funds received as the result of emergency measures or from governmental programs related to COVID 19. GAC reserves the right to verify the amounts received and the costs claimed related to these measures and programs.

For example, if an employee is working on a GAC-funded project with a 50% level of effort and this portion is being charged to the GAC project, the organization can apply for other governmental programs to subsidize the remaining 50% of the employee’s salary not covered by GAC funds. If, because of a slowdown in activities, the organization cannot justify a 50% level of effort but can only justify 25% to be charged to the GAC-funded project, then the organization could consider seeking support from other governmental programs for the remaining 25% of GAC’s portion. Organizations must ensure that no positions are subsidized through government programs and other donors at a rate higher than 100% for a given position. It is also important to note that this applies to any project costs that are subsidized by multiple sources of funds.

Reasonable costs related to basic safety kits used for the purpose of repatriation are eligible and will be reimbursed based on supporting receipts. In such circumstances, these would normally consist of masks and gloves.

Personal protective equipment provided for the purposes of project delivery (e.g. to project staff working in a public-facing role, volunteers, beneficiaries, participants directly involved in project activities and training sessions, etc.) can be considered eligible project expenses. The recipient organization must obtain prior written approval from the GAC project management team, and documentation for justification and rationale must be kept on the project file.

An incremental cost is any new cost, or an increase to an existing cost, arising from the current circumstances due to the COVID 19 pandemic. For example, if an organization has an existing subscription to a teleconference service, this would be considered an indirect cost (overhead) and would not be an eligible project expense. However, if the organization needs to upgrade their subscription to allow for a greater number of employees to use the teleconference service, the additional cost to upgrade the subscription would be considered an incremental cost and could be an eligible project expense. In order for any incremental costs to be considered an eligible project expense, the recipient organization must obtain prior written approval from the GAC project management team and must provide supporting documentation (justification and rationale) to be kept on the project file.

The reasonable costs that were related to quarantine or mandatory self-isolation for project staff (including employees at an organization’s headquarters, long-term assignment employees and local staff) and their dependents, as well as for volunteers, interns and students unable to quarantine in their home city, were one-time costs that were only eligible in the context of the initial repatriation of individuals at the onset of the pandemic. The means of compensation for such costs are explained in chapter 11 of GAC’s Technical Assistance Handbook (for example, for accommodations, meals and incidental costs).

Costs related to quarantine and self-isolation in the context of project staff and volunteers resuming project-related travel are not considered to be eligible project costs. Furthermore, for any case in which project staff or volunteers who resume project-related travel in the context of the pandemic require a second repatriation, the related quarantine and self-isolation costs cannot be considered eligible project costs.

Repatriation costs are one-time expenses eligible for claims occurring before March 31, 2021 for the initial repatriation of project staff and their dependents and volunteers, interns and students. Recipient organizations should continue to consider their responsibilities related to the duty of care, the measures of Canadian and local governments (such as border closures) and public announcements when making decisions.

If volunteers are able to continue working on project activities after being repatriated, organizations are encouraged to submit a request to GAC to modify the volunteers’ status to e-volunteer. Requests will be assessed on a case-by-case basis depending on the extent to which the proposed arrangements will contribute to achieving concrete project results while ensuring that the organization’s in-kind contribution remains accurate.

In cases where the recipient organization’s in-kind cost-share capacity is limited due to COVID 19, the GAC project management team has the flexibility to revise the in-kind cost-share obligations. While these decisions do not trigger an amendment to the contribution agreement, the supporting rationale should be well documented by all parties using email exchanges.

As of January 1, 2021, recipient organizations are eligible to receive an overhead allowance of 12% on the deemed daily value of Can$200 per day for volunteers who are temporarily working remotely. On a temporary basis, GAC is extending this provision to national, South-South and Canadian remote volunteers.

In order for recipient organizations to be eligible to receive the temporary overhead allowance, the allowance must only be applied on the days that the national, South-South or Canadian remote volunteers worked on GAC-funded projects. Furthermore, only work carried out on working days can be counted: statutory holidays and weekends (as determined by local laws) cannot be included in the calculation of the Can$24 per day in overhead compensation.

This temporary provision cannot result in an amendment to a contribution agreement or an increase to GAC’s contribution to a project budget or to its overhead compensation.

Since this provision came into effect on January 1, 2021, recipient organizations cannot apply this provision retroactively to any date prior to January 1, 2021 to receive the overhead allowance for volunteers who carried out project work prior to this date.

• Time extensions with no impact on the current total approved project budget
• Changes to activities that do not modify the intermediate and ultimate outcomes
• Reallocation of funds between budget line items and categories, including increases in the remuneration category, which do not result in an increase to the value of the agreement
• Revision of in-kind cost-share obligations

Both parties should document their analyses and decisions on file for eventual audit purposes, as these changes constitute amendments to the signed contribution agreements.

The following changes require a written amendment to the contribution agreement issued by GAC and signed by both parties:

• Changes to intermediate and ultimate outcomes
• Changes to the overall contribution agreement project value
• Any other change requiring an amendment that is not otherwise granted exceptions above 

Under normal circumstances, GAC provides a 12% overhead compensation on the deemed in-kind daily value of Canadian volunteers on travel status. This deemed daily value is set at Can$200. On a temporary basis, because covering overhead costs is not available due to travel restrictions, GAC is extending this provision to national, South-South and Canadian remote volunteers.

In order for the recipient organization to be eligible to receive the temporary Can$24 per day overhead compensation, it must be applied on the days that the national, South-South and Canadian remote volunteers actually worked on GAC-funded projects. Furthermore, only work carried out on working days can be counted: statutory holidays and weekends (determined by the local laws) cannot be included in the calculation of the Can$24 per day overhead compensation.

This temporary provision cannot result in an amendment to the contribution agreement or an increase to GAC’s contribution to the project budget or to the overhead compensation line of the project budget.

Reasonable costs, such as transportation to and from the volunteering site and meals during volunteering hours, can be covered for national volunteers not on travel status. It is the responsibility of the partner to determine the amount of these costs based on local market rates and the volunteers’ location of work. All costs must be tracked as “other direct costs” in the budget and must be documented by the organization to support proof of payment to the volunteers or a third party providing services such as group meals or transportation arrangements for multiple volunteers.

The decision to implement this provision can be documented via an exchange of emails between the recipient organization and the GAC project management team. This temporary provision cannot result in an amendment to the contribution agreement or an increase to GAC’s contribution to the project budget.

Given current travel restrictions, the recipient organizations are not able to offer Canadian volunteers an international travel and on-site volunteering experience to interact directly with beneficiaries and see the difference they are making on the ground. In this context, and in order to attract and retain Canadian remote volunteers during the COVID 19 pandemic, GAC is permitting an allocation of Can$35 per day for Canadian volunteers working remotely.

To be eligible for this temporary measure, Canadian remote volunteers must work a minimum of 3 days per week on project activities. Only work carried out on working days can be counted: statutory holidays and weekends (determined by the local laws) cannot be included in the calculation of the Can$35 per day allocation. The maximum monthly allowance for this provision is Can$700 per volunteer. All costs must be tracked as “other direct costs” in the budget and must be documented by the organization to support proof of payment to the volunteer. Furthermore, recipient organizations are responsible for informing remote volunteers who receive the allocation that they should report this payment to the Canada Revenue Agency or the relevant tax authorities as a taxable income.

The decision to implement this provision can be documented via an exchange of emails between the recipient organization and the GAC project management team. This temporary measure cannot result in an amendment to the contribution agreement or an increase to GAC’s contribution to the project budget.

Given that remote volunteers are not on travel status, they are not eligible for travel allowances, including for accommodations, meals, and incidental costs.

The provisions for volunteers are in effect since January 1, 2021 .

Recipient organizations should contact relevant tax authorities to determine what documentation should be provided to remote volunteers to report the allowance received as income.

The travel-related expenses of national and South-South volunteers on travel status are eligible for reimbursement in accordance with the National Joint Council (NJC) Travel Directive , up to the maximum amounts determined by the organization’s internal travel policies, but not exceeding the limits in the NJC Travel Directive. If the organization does not have internal travel policies, the limits in the NJC Travel Directive can be used as the maximum allowable amounts for reimbursement.

GAC will reimburse the cost of the coverage for emergency health travel insurance for volunteers travelling abroad if similar coverage is not already available (for example, group insurance from the employer). For volunteers not on travel status, medical insurance is not an eligible project expense.

The allowance for volunteers of Can$35 per day (with a maximum of Can$700 per month) can be applied to volunteers that are repatriated to their home country as long as the cost of living in their home country is comparable to Canada’s (for example, the cost of living in Spain). This flexibility is a temporary measure that is intended to allow volunteer-based development programming to continue despite pandemic-related travel restrictions as long as recipient organizations are able to continue achieving project results and objectives. To be eligible for this temporary measure, volunteers must work a minimum of 3 days per week on project activities. Given that these volunteers would not be on travel status, they are not eligible for travel allowances, such as those for accommodations, meals and incidental costs.

While there is no deadline to do so, discussions on the best course of action should happen as early as possible. In order to relieve the short-term financial pressure on recipient organizations, GAC has provided a measure by which the equivalent of up to 30 working days per position already assigned to a project could be reimbursed when work toward direct project activities cannot be performed.

This 30-day salary measure starts on the day after project activities are paused due to COVID 19-related restrictions and is applicable to the recipient organization’s employees (headquarters and long-term assignment employees, and local staff) working on GAC-funded projects. Affected employees’ salaries should continue to be paid based on the pre-negotiated levels of effort (for example, on a full-time or part-time basis). Recipient organizations should use the 30-day period to determine whether project activities can be maintained.

Such measures should not be applied beyond the duration of the COVID 19 crisis or beyond the day on which a final decision on the respective positions’ roles in the redefined project is made, whichever comes first, and up to a maximum of 30 days. If the organization’s employee is not able to contribute to the project remotely beyond the 30th day, his or her salary cannot be claimed by the recipient organization as an expense eligible for reimbursement by GAC. Should this be the case, the employee is encouraged to benefit from other announced Government of Canada subsidy measures.

If the recipient organization’s employees can resume working on project activities remotely after repatriation, the 30-day limit will not apply, and they will continue to receive their salary as usual. In this case, the salary paid to the individual must be representative of the level of effort toward the project.

Reasonable costs incurred to cover the legally required length of time to lay off local employees are eligible. However, these costs should not be confused with severance pay obligations, which are only attributable to GAC according to the individual’s position being assigned to projects funded by GAC. Severance pay is an existing responsibility of the organization; it is expected that the organization already has a system in place to make such allocations. Therefore, it is not an additional measure.

Recipient organizations must contact the GAC project management team responsible for their project. For the COVID 19 crisis only, the following amendments, if approved, can be documented using email exchanges between the GAC project management team identified in the contribution agreement and the recipient organization:

• Any other change requiring an amendment that is not otherwise granted exceptions above

If recipient organizations currently working on GAC-funded projects wish to channel certain project efforts toward addressing COVID 19-crisis-related activities in the project country, they can do so as long as the project’s intermediate and ultimate outcomes, and the value of the contribution agreement, do not change. This is subject to the prior approval of the GAC project management team and appropriate documentation of such change to the contribution agreement (for example, submitting the revised budget with proposed reallocation of funds; submitting proposed changes to activities, procurement and geographic targets). Any change to the ultimate and intermediate outcomes should be made through a written amendment reflecting the approved changes issued by GAC and signed by both parties.

Salaries (beyond the “up to 30 working days” measure explained in Question 13) should not be claimed by the recipient organizations (whether it is the organization’s headquarters or long-term assignment employees or local staff) unless the employees in these positions are able to continue their functions either on-site or remotely.

If only a portion of the work can continue, the project activities should be documented, and the respective salaries should be claimed in accordance with the positions’ revised levels of effort. In this case, time sheets are not mandatory to substantiate the revised time allocation toward GAC project activities. Email exchanges with the GAC project management team are preferred; where this is not feasible, a proper documentation of the rationale should be kept on file by the recipient organization and provided to GAC upon request.

GAC officials are currently coordinating with central agencies on additional Government of Canada measures to minimize the financial impacts of the COVID 19 crisis beyond international development assistance project funding. Recipient organizations and their employees are encouraged to regularly refer to these questions and answers for updates to information.

Recipient organizations are responsible for managing, monitoring and implementing the GAC-funded projects and ensuring that results are achieved as indicated in the contribution agreements. Furthermore, recipient organizations are responsible for ensuring that any funds received from GAC through the International Development Assistance (IDA) program are used solely for IDA programming.

To that effect, recipient organizations must advise GAC of any issues that impact their ability to implement the project—with any alternative approaches, where applicable. If a country in which a GAC-funded project is being implemented has been placed under a temporary lockdown due to the COVID 19 pandemic, it is possible that project activities will be reduced and project results will not be achieved. In any situation where project results cannot be achieved because of the COVID 19 pandemic, recipient organizations must discuss their specific case with their GAC project management team to determine the best course of action. GAC reserves the right to suspend the project (partially or fully) to ensure the optimal use of programming funds. This will ensure that project funding is not disbursed in a situation where project results cannot be achieved. Once the project activities can reasonably be resumed and project results can be achieved, the GAC project management team and the recipient organization can re-evaluate the project status to resume disbursement of project funds. In such a case, resuming the disbursement of project funds will be done after an assessment of the scope of the project and could be subject to an amendment.

Given the nature of transfer payments, the governing Treasury Board of Canada Secretariat Directive on Transfer Payments requires that advance payments of a contribution, where they are essential to the achievement of objectives, be specifically provided for in the funding agreement and be based on the recipient’s cash flow requirements. While GAC intends to offer flexibility, these requirements must continue to be met. Discussions between the GAC project management team and recipient organization, in light of information available, are the best means to ensure compliance.

The Directive on Transfer Payments also requires timely accounting from recipients to ensure that advance payments are being spent for authorized purposes and that unspent balances in the hands of recipients are reasonable and consistent with the recipient’s cash flow requirements.

Consequently, given exceptional circumstances, GAC has adapted its expectations in terms of “timely accounting from recipients.” More precisely, while the same financial reporting cycle documented in the contribution agreement continues to apply (whether monthly, quarterly, semi-annual or annual advances), a third advance could exceptionally be issued even if the 2 previous advance periods remain unjustified and unaccounted for due to the COVID 19 crisis.

Organizations may choose to submit a partial PIP for the first year of a project where the completion of the full PIP through virtual meetings is not possible. This is subject to the organization obtaining prior written approval from the GAC project management team. A partial PIP could be submitted to outline the project activities that will take place while travel restrictions are still in place.

In order for an organization to receive an extension for the PIP submission deadline (i.e. an additional 120 days as per the guidance), they must provide the GAC project management team with a concrete plan on how they will be able to complete the PIP remotely through virtual meetings within the additional time allotted. If the organization cannot adequately demonstrate how the PIP will be completed, or submit the PIP within the extended period, the GAC project management team may decide to suspend the project.

GAC recognizes the impact that COVID 19 may have on fundraising activities during 2020. Since fundraising is an ongoing activity and may not have a negative impact on the ability to meet cash cost-share obligations in future years of the project, the recipient organization should explore options with its respective GAC project management team. Such options might include:

• delaying project cash contribution and realigning the corresponding activities, where possible
• considering another type of contribution, such as in-kind contribution

As a last resort, the organization can alert the GAC project management team of the delay in the anticipated cash contribution schedule and state that planned fundraising cannot be achieved. The organization can then submit a formal request to the GAC project management team for a reduction or deferral of the cash cost-share obligation. The request should include an explanation of the organization’s fundraising capacities and fundraising plans in the pandemic context.

GAC will assess these requests on a case-by-case basis and consider a partial waiver of cost-share obligations for operational projects that are in their final year only. For projects with multiple years remaining in the life cycle, GAC may consider a deferral of the current year’s cash cost-share contribution to a future year. Any reduction or deferral of the cash cost-share contribution will be based proportionally on the total value of the cost-share over the full life of the project (for example, a reduction or deferral of 1 year’s cash contribution in a 5 year project will be the equivalent of 1/5 of the total cash cost-share contribution).

Should a recipient organization opt for a transfer between cash and in kind (or vice versa), this transaction must not create any additional financial obligation for GAC or negatively impact expected project results. If the cash contribution is deferred to future years, the deferred portion cannot be reduced later. Once a deferral or reduction of cash cost-share has been approved, the recipient organization and the respective GAC project management team must maintain proper tracking and documentation for audit purposes.

If the cash cost-share contribution has been deferred in previous years (for 1 or more years), GAC cannot waive the accumulated cost-share obligation. The amount of cash cost-share waived must be proportionate over the lifetime of the project and not an accumulated cost-share over the years. For example, if cash cost-share has been deferred for years 3 and 4 in a 5-year project, then 3/5 of the cash cost-share requirement will be outstanding in year 5 (the final year) of the project. If the recipient organization requests a reduction of cash cost-share in the final year, a maximum of 1/5 of the total value of the cash cost-share contribution in the project can be waived. The organization will be responsible for providing the remaining 2/5 outstanding cash cost-share contribution, which had been deferred from previous years.

Since the transfer between cash and in-kind contribution is an exceptional, COVID 19 measure, any change to cost-share obligations (including the waiver of the project’s last year of the cost-share obligation) must not result in an increase of GAC’s contribution.

The GAC project management team may consider other in-kind contributions as long as they are in accordance with the direct eligible project expenditures and eligibility requirements of the in-kind contributions consistent with the Policy on Cost-Sharing for Grant and Non-Repayable Contribution Agreements.

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Travel and Living Expenses - National Joint Council Travel Directive

Attention! We’ve Moved! The Supply Manual has moved to the CanadaBuys website. Check out the new landing page for the Supply Manual .

Attention! As part of the Acquisitions Program’s transformation agenda, PSPC is planning to archive and migrate the SACC manual to the CanadaBuys website. The SACC manual will continue to be available on the BuyandSell website to ensure continuity of service during this transition period. At this time, an initial version of the archived version of the SACC has been posted on CanadaBuys. We encourage you to go visit the site and get comfortable with the new format of the SACC at the following:

Archived - Standard Acquisition Clauses and Conditions Manual | CanadaBuys

We appreciate your continued feedback and cooperation during this transition.

Attention! More information for suppliers . Read the news item with updates on the SACC and CMI.

Legal text for SACC item

The Contractor will be reimbursed its authorized travel and living expenses reasonably and properly incurred in the performance of the Work, at cost, without any allowance for profit and/or administrative overhead, in accordance with the meal, and private vehicle allowances specified in Appendices B, C and D of the National Joint Council Travel Directive , and with the other provisions of the directive referring to "travellers", rather than those referring to "employees". Canada will not pay the Contractor any incidental expense allowance for authorized travel.

All travel must have the prior authorization of the ________ ( insert "Technical" or "Project" or "Contracting" ) Authority.

All payments are subject to government audit.

Estimated Cost: $ _____ .