As is the case with member associations, the member representatives/directors, officers and committee members of CCLS volunteer their time to conduct the business of CCLS. This is a significant contribution in itself and they should not be expected in addition to pay the travel costs or other expenses related to their official duties. All reasonable expenses incurred on behalf of CCLS activities will be reimbursed upon presentation of acceptable documentation attached to the CCLS expense claim form - in pdf or Word. The guidelines below have been prepared to assist in making a claim for travel and/or other expenses. Guidelines for Preparing Expense Claims All expense accounts must be submitted to the national office on the prescribed form within 90 days of the date of the expense or by the end of the fiscal year, whichever comes first. Receipts must be submitted with the expense form (when applicable) in order for the expense to be reimbursed. The authority to travel should be covered by some document the Secretary-Treasurer can use to substantiate the payment of travel costs. These documents will most often be the bylaws, motions passed by the Board of Directors and the current budget. Expenses are payable only for the CCLS director, officer, committee member or official delegate. Expenses for an accompanying person are only allowable for the President of CCLS (or the official representative) when attending the meetings of a member association, the Canadian Institute of Geomatics and the American Congress on Surveying and Mapping/National Society of Professional Surveyors or for other meetings approved by the executive or directors. CCLS is not responsible for any costs related to the attendance of observers at its meetings. All reasonable expenses are allowable if incurred in direct support of some CCLS activity. Sufficient documentation satisfactory to the Secretary-Treasurer should be supplied. Every effort should be made to keep expenses reasonable. When claiming reimbursement for expenses, use the CCLS Expense Report - in pdf or Word. Airline Tickets Taxis/Airport Buses/Ferries Rental Vehicles Mileage / Parking / Tolls Hotels Meals and Incidentals Advances GST/HST Airline Tickets Book flights well ahead to take advantage of seat sales and advance bookings at reduced rates. Extended health insurance coverage should be purchased and charged to CCLS when travelling unless sufficient coverage is provided by an existing personal policy. Coverage must be obtained when travelling to a foreign country. If personal time allows, it is generally cheaper to stay over a Saturday in order to get a reduced fare plane ticket. Additional board and lodging costs constitute reasonable expenses. Personal advantage may be gained by membership in frequent flyer plans. However, CCLS will not reimburse any costs related to such memberships. Taxis/Airport Buses/Ferries Receipts are required for taxis, buses, ferries, etc. Rental Vehicles The use of rental vehicles is permissible in cases where their use is more economical or convenient than other forms of ground transportation. Use the most economical vehicle suitable and attempt to share with others attending the same meeting. Receipts are required for any costs associated with rental vehicles including gas or insurance if purchased separately. Mileage / Parking / Tolls A rate of 35˘ per kilometer may be claimed by CCLS representatives when using their vehicle. (Motion D-01-42, September 2001) In cases where a private vehicle is used instead of public transportation, the least amount of either the vehicle mileage or public transportation should be claimed. Receipts are required for parking charges and tolls. Hotels Make hotel reservations early enough to take advantage of any specials or convention rates. Confirm reservations if arrival time is in the latter part of the day. If space is available, stay in the convention hotel and identify yourself as a participant in the host meetings. Associations frequently benefit from the number of rooms booked and the convenience of location makes attending meetings and functions easier. In general, only the cost of the hotel room and associated taxes will be eligible for reimbursement. Meals and Incidentals The following rates may be claimed by CCLS representatives when on CCLS business within Canada: Breakfast - $10.00 Lunch - $12.00 Dinner - $25.00 Incidentals - $10.00 per day These rates include taxes and gratuities. (Motion D-01-42, September 2001) For time spent traveling, fixed rates should be used, without receipts, for those meals not provided on flights. For time spent at meetings, fixed rates should be used, without receipts, unless the meal is a function of the event. For example if a working lunch is provided at the meeting no expenses should be claimed. Exceptions to these rates are as follows: When traveling outside of Canada meal expenses will be reimbursed based on receipts. If the CCLS meeting is held concurrently with another meeting (e.g. a member association annual meeting) you are expected to support business and social functions at the other meeting. The cost of these functions qualifies for reimbursement. In this case, supply a receipt for the cost of the functions. It is understood that these additional expenses will only be reimbursed for those attending the CCLS meetings that are associated with the 'other' meeting, and only for those individuals who would otherwise qualify for the reimbursement of expenses associated with the CCLS meeting (i.e. Directors or Executive Committee members). Exceptions will be made in mitigating circumstances that are beyond reasonable control of the individual. When a meal is purchased by a CCLS representative for a guest, that CCLS representative will be reimbursed for the actual expense of the meal for that representative, the guest, and any other CCLS representatives present, based on the receipts. There are no maximum limits for meals reimbursed based on receipts but reasonable charges are expected and original receipts must be submitted. At some CCLS meetings, a group evening is arranged and paid for by the CCLS. Often, the cost of these events is higher than the cost of a normal evening meal. It is normal practice to reduce the cost by the amount of the "extra frills." Advances Costs incurred through advance bookings are recoverable upon request and the submission of an expense claim with receipts. GST/HST It is important to keep track of the GST/HST charged to you and for which you are submitting a claim. As a non-profit organization, CCLS can apply for a refund for all GST/HST paid out (less what it has collected). We must have documentation of the amounts in order to claim it back. Therefore, where possible, please ensure that the GST/HST is noted separately on receipts. Credit card slips and some travel agent receipts do not provide this information. GST/HST is included in fixed rate expenses such as mileage and meal rates.