Professional Expense Reimbursement (PER)

The Professional Expense Reimbursement (PER) program provides eligible employees (see below) with $1,400 per academic year (July 1) for reimbursement of eligible expenses they incur while performing their professional responsibilities.

Newly hired employees, and employees who are appointed under a contract less than a full year, will have a prorated allocation based on the months employed during the academic year.

Here’s how to submit a claim.

Expense eligibility

Expenditures eligible for PER reimbursement must:

  • be incurred by the employee and submitted with receipts for reimbursement.
  • be incurred for performance of teaching, research or business activities.
  • be incurred and completed within an employee's eligible contract with the university. Purchases made prior to an employee's start date or after an employee's end date are not eligible for reimbursement.
  • be for valid university business purposes and of benefit to the university.

Eligible PER expenses must be of greater benefit to the university than to the employee, meaning:

  • the title of ownership for any goods purchased (e.g., equipment) remains with the university and the goods will be identified as such.
  • personal benefit must be incidental. If the employee receives more than 10% personal benefit, the whole expenditure will be viewed as a personal benefit and not considered an allowable expenditure.

Note: In certain circumstances, Canada Revenue Agency will not apply a taxable benefit to the employee where the personal use or gain is incidental (generally means it is less than 10%).

 PER Eligibility

University staff who are eligible for PER are:
  • Full-time or part-time faculty members
  • Continuing administrative professional officers (APOs)
  • Full-time or part-time librarians
  • Full-time or part-time management and professional staff (MAPS)
  • Full-time or part-time faculty service officers (FSOs)
  • Temporary librarian, administrative and professional staff (TLAPS) appointed to a full-time position for a term of eight months or longer
  • Academic teaching staff (ATS) appointed to a full-time position for a term of eight months or longer

PER is strictly subject to the relevant provisions of the Income Tax Act and any interpretations made by the Canada Revenue Agency 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).