FSD 30 - Post Transportation and Related Expenses

Introduction

The employer recognizes that in certain locations outside Canada there are circumstances which relate to personal transportation and expenses associated with personal transportation which are significantly different to situations normally experienced by employees serving in Canada. It is recognized that access to personal transportation not only contributes to the effective performance of an employee's duties but reflects the employee's standard of living in Canada. Local restrictions may limit the availability of private motor vehicles or impose significant extra costs on employees. Consequently, the employer is prepared to make various specific types of assistance available to an employee to assist with personal transportation requirements and costs as outlined in this directive for: Crown-provided vehicle, road taxes and licensing fees, parking expenses, commuting assistance and education transportation.

Definitions

Note: These definitions only apply to this directive.

Adequate public transportation (transport en commun satisfaisant) means public transportation between a suitable residential location and the workplace, which, in the opinion of the deputy head:

  1. is not unsatisfactory due to security or other factors; and
  2. is suitably scheduled to coincide with the time of commencement and ending of an employee's work schedule.

Commuting assistance (aide au transport quotidien) means the actual commuting costs minus the commuting share.

Commuting cost (frais de transport quotidien) means an employee's commuting costs by the most economical means of transport for a daily return journey between the employee's residence and workplace determined in accordance with subsection 30.4.2 for the period during which commuting assistance is being claimed.

Commuting share (quote-part des frais de transport quotidien) is the amount payable by the employee where assistance is provided under this directive for the lesser of:

  1. an OC Transpo adult regular monthly pass for each calendar month in which commuting assistance is being claimed; or
  2. the OC Transpo lowest available adult fare for a round trip multiplied by the number of days for which commuting assistance is being claimed.

Suitable residential location (lieu de résidence convenable) means a location at which, in the opinion of the deputy head, employees could reside, taking account of such factors as: availability of residential accommodation, educational facilities where required, environmental conditions - such as security, etc., official hospitality requirements, and availability of adequate public transportation.

Directive

30.1 Crown-Provided Vehicle

30.1.1 Where the deputy head has determined that an employee at a specified post is not entitled to the provisions of section 15.18 of FSD 15 - Relocation because the host country has embargoes or prohibitive import duties or disposal requirements applicable to an employee's private motor vehicle (PMV), or vehicle shipment costs are excessive, the provision of a Crown-provided vehicle or alternative transportation, as determined by the deputy head to be the most economical, may be authorized for the use of an employee while assigned to the post, provided the employee fulfills the conditions specified in subsection 30.1.2.

30.1.2 An employee who accepts a Crown-provided vehicle or alternative transportation for personal use shall:

  1. agree to be responsible for operating expenses (oil, fuel/gasoline, parking, tolls, etc.) and shall pay the fixed rate as specified in Appendix A until such time as the methodology is reviewed and the fixed rate revised by the NJC FSD Committee;
  2. agree to return such vehicle in the condition in which it was received, subject to allowance for normal usage;
  3. ensure that the vehicle is driven only by qualified and licensed drivers in accordance with local law;
  4. be responsible for ensuring that the vehicle is submitted for inspection and maintenance in accordance with instructions prescribed by the deputy head;
  5. agree to pay the cost of any necessary repairs that are, in the opinion of the deputy head, due to fault or negligence on the employee's part;
  6. agree to pay the first $100 in repair costs when the vehicle is damaged in a collision and the driver of the Crown-provided vehicle is the responsible party; and
  7. agree to pay the first $25 in repair costs when the vehicle suffers damage that would be insurable under a comprehensive automobile insurance policy in Canada.

30.1.3 Where the deputy head has authorized the provision of a Crown-provided vehicle to an employee, payment shall be authorized for:

  1. expenses incurred by the employee for normal maintenance of the vehicle, other than those which are payable pursuant to paragraph 31.1.2(a);
  2. the costs of inspections, major overhaul or those repairs which are not payable by the employee pursuant to paragraph 30.1.2(e); and
  3. damage to the vehicle which is not payable by the employee pursuant to paragraphs 30.1.2(f) and (g).

30.1.4 Subsections 30.1.1 to 30.1.3 of this directive shall apply to one employee only of an employee-couple who are assigned to the same post, unless the deputy head determines that application to each employee is justified by program requirements.

30.1.5 The provisions of subsection 30.1.1 may be extended to an employee whose private motor vehicle is being shipped to or from the post under section 15.18 of FSD 15 - Relocation. This discretion would normally be exercised for posts where local transportation is absent or inadequate.

30.1.6 While subsection 30.1.1 uses the singular form, it does not preclude an employee from renting a second Crown-provided vehicle, subject to availability and other employees' requirement for a primary vehicle.

30.1.7 The provisions of subsection 30.1.1 are not an entitlement. It is at the discretion of the deputy head and conditional on the availability of Crown-provided vehicles at a post.

30.1.8 Where an employee is provided with a Crown-provided vehicle under the provisions of subsection 30.1.1, commuting assistance may be claimed in accordance with section 30.4 or subsections 30.5.3 or 30.6.2.

30.2 Road Taxes and Licensing Fees

30.2.1 At locations outside Canada an employee may be subject to annual motor vehicle registration fees and/or road taxes which exceed those rates payable in the province of Ontario. When supported by appropriate receipts or documentation showing such payment, an employee shall be reimbursed the difference between the annual fees paid and that which would be payable in the province of Ontario except that such fees and/or road taxes shall be limited to the annual registration fees and/or road taxes paid in respect of one PMV (which includes a motorcycle where this is the primary method of transportation).

30.2.2 At locations outside Canada an employee may be subject to compulsory technical control inspection fees which exceed the requirements, rates and/or frequency in the province of Ontario. When supported by appropriate receipts or documentation, an employee shall be reimbursed the difference between the compulsory technical control inspection fees paid and that which would be payable in the province of Ontario except that such fees shall be limited to the fees paid in respect of one PMV (which includes a motorcycle where this is the primary method of transportation).

30.2.3 This section shall apply to one employee only of an employee-couple who are assigned to the same post, unless the deputy head determines that application to each such employee is justified by program requirements.

30.3 Parking Expenses

30.3.1 The deputy head shall authorize the payment of the actual and reasonable expenses of parking facilities at the employee's place of work at no cost to the employee, where, in the opinion of the deputy head:

  1. the employee has duties, responsibilities, rank or position which make the payment of such expenses necessary; or
  2. public transportation at the post is not available or is not satisfactory by Canadian standards and employees must regularly use their PMV for transportation to work.

30.3.2 This section shall apply to one employee only of an employee-couple who are assigned to the same post, unless the deputy head determines that application to each such employee is justified by program requirements.

30.4 Commuting Assistance - General

30.4.1 In determining whether commuting assistance is warranted, it should be borne in mind that the basic government policy on commuting is that, under normal circumstances, employees are expected to report for work at their own expense. Assistance is available where excess commuting costs result from an employee's allocation to Crown-held accommodation or to privately-leased accommodation in a location approved by management, in accordance with the definitions outlined in this directive and sections 30.4 to 30.6.

30.4.2 An employee may claim commuting assistance in accordance with sections 30.5 and 30.6 with respect to a given calendar month, where the commuting share is less than the commuting cost.

30.4.3 Absence from work may affect commuting assistance. For example, an employee who has been authorized to use a PMV for commuting purposes may not claim commuting assistance during such absence from work, whereas an employee who has purchased an annual ticket/pass would continue to receive normal commuting assistance. Employees shall not be compensated for commuting costs which could have been avoided.

30.5 Commuting Assistance - Location of Residential Accommodation - Employer Choice

30.5.1 Where adequate public transportation exists, a claim may be made for the cost of public transportation between the employee's workplace and residence which exceeds the commuting share for that portion of the cheapest available ticket (weekly, monthly, quarterly, annually) that pertains to the calendar month for which commuting assistance is being claimed, regardless of the method of transportation actually used by the employee.

30.5.2 Where adequate public transportation does not exist, and transportation is provided by the Crown, no other form of assistance should normally be applied; where such service is used, the employee shall pay a commuting share; for purposes of this section only, the commuting share shall be as determined by the deputy head, having regard to local conditions and the service provided and may be less than the commuting share.

30.5.3 Where adequate public transportation does not exist, and where the authorized use of a PMV is the most economical form of commuting that is practicable, a claim may be made for commuting assistance for the shortest return distance between the employee's workplace and residence which exceeds the commuting share, on the basis of the lower kilometric/mileage rate as defined in FSD 2 - Definitions plus applicable tolls for the number of days commuting which actually took place in a given calendar month.

30.6 Commuting Assistance - Location of Residential Accommodation – Employee Choice

30.6.1 Where adequate public transportation exists, a claim may be made for the lesser of public transportation costs:

  1. between the employee's place of work and residence; or
  2. between the employee's place of work and the distance to the outer limits of the furthest suitable residential location at the time the accommodation was acquired, for that portion of the cheapest available ticket (weekly, monthly, quarterly, annually) which exceeds the commuting share and pertains to the calendar month for which commuting assistance is being claimed, regardless of the method of transportation actually used by the employee.

30.6.2 Where adequate public transportation does not exist, a claim may be made for commuting assistance as in subsections 30.5.2 and 30.5.3, except that, where the use of a PMV is authorized, the lesser of the shortest return distance:

  1. between the employee's place of work and residence; or
  2. between the employee's place of work and the distance to the outer limits of the furthest suitable residential location at the time the accommodation was acquired, shall be used.

30.7 Education Transportation

30.7.1 Where an employee serving at a post is in receipt of an education allowance pursuant to FSD 34 - Education Allowances in respect of a dependent child residing at the post or where a dependent child attends a non-fee paying school which provides compatible education as defined in FSD 34 – Education Allowances and school transportation is not provided by the school or incorporated in the school fees, assistance may be extended to that employee for the transportation of a dependent child to and from school by the most economical and practical method.

30.7.2 The expenses that may be approved include the actual cost of commercial transportation, transportation by Crown-provided vehicle, and/or transportation by PMV and the transportation expenses of a person to escort the child where this is necessary due to local circumstances such as distance, the availability of public transportation and safety. It is expected that pooled facilities will be used wherever practical in the circumstances.

30.7.3 Normally, local transportation is provided for one return trip each school day between the student's place of residence and place of education. In special situations, local transportation expenses for more than one return trip each school day may be authorized. Special situations would include situations where:

  1. the child is not permitted to remain in school during the mid-day break;
  2. supervision is not provided during the mid-day break; or
  3. instruction is scheduled to provide a mid-day break in which children are expected to return home.

30.7.4 Where the use of a PMV has been authorized under subsection 30.7.1, assistance shall be based on the lower kilometric/mileage rate, as defined in FSD 2 – Definitions. Where a dependent student drives a PMV to and from a place of education, assistance shall also include reimbursement of actual and reasonable daily parking charges at or near the educational institution but shall not include parking charges incurred when transporting children to and from school.

30.7.5 Where school-provided transport is available and an employee chooses to use a PMV to transport a child to school, the maximum amount of assistance which may be claimed shall not exceed the cost of school-provided transport, unless there are exceptional or extenuating circumstances which justify assistance in accordance with subsection 30.7.4.

Appendix A – Fixed Rates for Crown-Provided Vehicle

This table reflects the amounts in Canadian dollars which an employee who is subject to the provisions of section 30.1 – Crown-Provided Vehicle must pay:

$4,332 per year

$361 per month

$18 per day

Note:

The dollar amounts shall be adjusted in accordance with the methodology agreed to by the NJC FSD Committee.