Non-accountable Moving Allowance
Staff governed by the Academic Teaching Staff (ATS) Agreement, Trust/Research Academic Staff (TRAS) or the Temporary Librarian, Administrative and Professional Staff (TLAPS) Agreement may be eligible for a non-accountable moving allowance toward necessarily and reasonably incurred expenses for moving to Edmonton, based on their move from the place of residence. A non-accountable moving allowance as referred to by the Canadian Revenue Agency (CRA) is different from the relocation benefits available to continuing academic staff under the UAPPOL policy.
Detailed regulations governing non-accountable moving allowances can be found in the respective ATS and TLAPS agreements.
Obtaining non-accountable moving allowance authorization
For the non-accountable moving allowance to be paid out on the employee's monthly pay cheque, departments must complete a non-accountable moving allowance authorization form which can be found in the HR Forms and Documentation. The form must be signed and returned to the Staff Service Centre by the Payroll Deadline for submitting eForms.
non-accountable moving allowance regulations
The amount of the non-accountable moving allowance is dependent upon the employee's residence prior to coming to Edmonton and in accordance with the following schedule.
| Residence Immediately Prior to Appointment | Maximum Grant (CAD) |
| Edmonton and vicinity (within 20 miles of Edmonton boundary | $0 |
| Other points in Alberta | $150 |
| Manitoba, Saskatchewan, British Columbia | $400 |
| Other parts of Canada and continental USA | $650 |
| All others | $1,000 |
- Domicile shall be the place of normal residence of the employee immediately prior to the taking up of the appointment in Edmonton.
- The employee must certify in writing that they incurred moving expenses for at least the amount of the allowance.
- The employee is not required to produce receipts in support of the payment of the non-accountable moving allowance. However, receipts for expenditures incurred in the move to Edmonton should be retained for the following reasons:
- A non-accountable moving allowance will be considered income and treated as a taxable benefit under the Income Tax Act. Any amount paid to an employee that exceeds $650 within a calendar year will be included as taxable income and reported on the employee's T4 slip. It may be possible to claim expenses incurred in the move to Edmonton as deductions from that income, in accordance with tax legislation. Receipts will be required to document the claim.
- In the event that a temporary employee receives a future appointment to a full-time tenurable position, they may be eligible for a supplementary non-accountable moving allowance; this will require receipts, vouchers, etc. in support of the claim. Any supplementary non-accountable moving allowance will be reduced by the amount of any non-accountable moving allowance paid as a temporary employee (see #6 below).
- The non-accountable moving allowance will be paid shortly after the effective date of the appointment. The allowance will not be paid in advance of the employee's appointment date.
- If the employee does not, of their own volition, complete the contractual period of appointment, they must pay back the non-accountable moving allowance in full. Unless other arrangements are made, such a return will be deducted from the employee's terminal salary cheque.
- The regulations with respect to non-accountable moving allowances for full-time tenurable employees are somewhat more liberal than those with respect to non-accountable moving allowances for full-time temporary employees. In the event that a full-time temporary employee is appointed as a full-time tenurable employee immediately following the expiry of the temporary appointment, they may apply for a supplementary non-accountable moving allowance, which will be the difference between the amount they would be eligible to receive as a tenurable employee and the amount actually received as a temporary employee. In light of this possibility, the full-time temporary employee should retain copies of all receipts, vouchers, etc. in connection with their move to Edmonton at the time of appointment to the full-time temporary staff.
- An employee who received a non-accountable moving allowance covering an appointment during the immediately preceding academic year (July 1 - June 30) is not normally eligible to receive such a moving allowance covering an appointment during the current academic year. Exceptions to this rule may only be made by the Provost upon the recommendation of the appropriate Dean.
- An employee who received a Special Registrations Travel Allowance in connection with appointment to the immediately preceding Spring or Summer Term is not eligible to receive a non-accountable moving allowance in connection with an appointment to the full-time temporary staff during the current academic year unless the value of the non-accountable moving allowance under these regulations is greater than the Special Registrations Travel Allowance received, in which case the employee will be eligible to receive a non-accountable moving allowance which is the difference between the two amounts.