Faculty and Staff

Professional Expense Reimbursement (PER)

The Professional Expense Reimbursement (PER) Program provides eligible academic staff with an annual allocation of funds for the reimbursement of eligible expenses incurred for the performance of their professional responsibilities.

At the beginning of each academic year (July 1st) an allocation of $1400.00 is made to each eligible full-time staff member for reimbursement. Newly hired staff and staff who are appointed under a contract less than a full year will have a pro-rated allocation based on the months employed during the academic year.

In order to access allocated funds, eligible academic staff must submit a claim. Expenses must be incurred by the employee and submitted with receipts for reimbursement.

Expenditures eligible for PER funding must:

  1. Be incurred in performance of teaching, research or business activities.
  2. Be for valid university business purposes and are to benefit the university.
  3. Ensure that title of ownership for any goods purchased (e.g. equipment) remains with the university and the goods will be identified as such.
  4. Ensure that any personal benefit must be incidental. If more than 10% personal benefit is deemed to have been received by the employee, the whole expenditure will be viewed as a personal benefit and not considered an allowable expenditure. In certain circumstances, Canada Revenue Agency (CRA) will accept no assessment of a taxable benefit to the employee where the personal portion is incidental (generally means it is less than 10%). 

PER Eligibility

Agreement

Definition of eligible staff member

Faculty Appointed to a full or part-time faculty position
Administrative Professional Office (APO) Appointed as an administrative/professional officer with a continuing appointment
Librarian Appointed to a full or part-time librarian position
Faculty Service Officer (FSO) Appointed to a full or part-time faculty service office position
Temporary Administrative and Professional Staff (TAPS) Appointed to a full-time position for a term of 8 months or longer
Academic Teaching Staff (ATS) Appointed to a full-time position for a term of 8 months or longer
Management and Professional Staff (Excluded) Appointed to a full or part-time management or professional staff (excluded) position

The PER Program is strictly subject to the relevant provisions of the Income Tax Act and any interpretations made by the Canada Revenue Agency (CRA) regarding eligible expenses.

All items reimbursed under the PER Program are subject to the University's Equipment and Furnishings Asset Management Policy and related Procedures (UAPPOL)