Effective date: January 1, 2003
Responsibility: Vice-President, People and Culture
The Corporation will reimburse employees for certain moving expenses related to a transfer or relocation. Relocation expenses apply to employer requested moves of regular and contract employees who occupy positions on the Corporation’s establishment. No relocation assistance is normally provided for temporary employees or employee requested relocations, for new appointees or for individuals in a freelance or other relationship to the CBC/Radio-Canada.
Upon retirement, those management employees who have been transferred during the course of their employment with the Corporation will receive assistance up to $ 5,000 to relocate to any location where they were permanently based during their CBC/Radio-Canada career. To qualify for it, the management employee must change his/her principal place of residence and must relocate prior to, or within one year following retirement.
All CBC/Radio-Canada employees. The governing policies and procedures for unionized employees are found in the applicable collective agreements.
In certain circumstances the CBC/Radio-Canada will reimburse employees for specific expenses involved in relocation within Canada and Foreign Postings and upon retirement for management employees. It is the intent of the CBC/Radio-Canada to relocate employees as quickly and efficiently as possible with a minimum disruption in their lives; and to avoid prolonged separation between employees and their families. Some expenses which may be covered are: furniture moving expenses, temporary accommodation, travel, home disposal within Canada, mortgage penalties, acquisition of accommodation, childcare, storage, miscellaneous expense and spousal job search assistance. Payments will not be made which will result in financial gain to the employee, nor will expenses resulting from misinterpretation or mistakes be a basis for reimbursement.
In cases of employee transfers requested by the Corporation, expenses underwritten by the CBC/Radio-Canada must be estimated, discussed and approved in advance by the hiring manager by completing the Estimate of Relocation Costs in consultation with the Human Resources Department.
Vice-President of People and Culture or his delegate.
- CBC/Radio-Canada Form 210 (Estimate of Relocation Costs)
- CBC/Radio-Canada Form 466 (Travel Authorization Request)
- Relocation Program Brochure
- Home Disposal Plan
- Miscellaneous Expenses Form
- List of Moving Expenses Considered Non-Taxable
- Corporate Finance and Administration Policy 2.3.23 – Travel and Entertainment Expenses
- Accountability for the Management of Human Resources
- Replaces previous Human Resources Policies:
- Relocation Expenses no. 9.5
- Relocation Expenses – Foreign postings no. 9.6
- Relocation Expenses on retirement – MS employees no. 10.5
Expenses underwritten by the CBC/Radio-Canada must be discussed and approved in advance of the move by the hiring manager. A CBC/Radio-Canada 210 form (Estimate of Relocation Costs) should be completed for this purpose.
The hiring manager may allow full relocation expenses and allowances or may negotiate less than full expenses. If less than full expenses are to apply, the approved estimate must indicate the items allowed.
Minimum expenses to be allowed are as follows:
- Furniture moving expenses including the cost of moving one vehicle.
- Cost of transportation and travel accommodation for employee and dependents as outlined in Appendix A.
- Cost of temporary accommodation for the employee and dependents as outlined in Appendix A.
All expenses relating to relocation including legal fees, sales commission, mortgage discharge penalties and other costs which may be claimed depending on individual circumstances are outlined in Appendix A.
- When employees are transferred to posts outside Canada, the CBC/Radio-Canada will cover certain costs of transportation, moving and storage or purchase of furniture and household effects for employees and dependents.
- Employees transferred to the United States may normally be allowed to claim expenses in relation to their move if moving to unfurnished accommodation. All allowances may not apply because of the costs involved. The Home Disposal Plan does not apply to properties in the United States nor are employees encouraged to purchase properties in the United States or abroad.
- Employees posted overseas are normally expected to obtain furnished accommodation. However, when it is to the advantage of the CBC/Radio-Canada, unfurnished accommodation may be obtained and the shipment and/or purchase of a minimum amount of household effects may be authorized. The balance of the furniture may be stored at Corporation expense. The Home Disposal Plan does not apply to properties overseas. The Corporation does not pay for shipping vehicles overseas.
1. Human Resources at the departure location is to:
- Assist the employee in developing the Estimate of Relocation Costs (CBC/Radio-Canada 210) in accordance with the limits approved by the manager.
- Counsel the employee with respect to the Corporation’s Relocation Policy.
- Obtain the information necessary for the Corporate Relocation Coordinator to initiate the Home Disposal Plan, if applicable.
- Request a moving company estimate from the van line with which the Corporation has contracted for moving purposes and make all moving arrangements. The Corporate Relocation Coordinator should be copied on all such requests.
2. Human Resources at the new location is:
- Responsible for reviewing the final settlement of the relocation claim to ensure that expenses claimed have been in accordance with the agreed upon expenses outlined on the Estimate of Relocation Costs form.
3. The Corporate Relocation Coordinator has the responsibility to:
- Administer the Home Disposal Plan including all related CBC/Radio-Canada contacts with the employee and Relocation Company.
- Administer the relocation loan policy, if applicable.
- Advise local Human Resources on interpretations and exceptions to the relocation policy.
The Corporation has an arrangement with a major van line that provides services in accordance with an agreed tariff. The van line cannot accept initial phone calls from employees. All requests for estimates or services must be channeled through the local Human Resources office with a copy to the Corporate Relocation Coordinator.
- The Corporation will pay for packing, moving and unpacking of personal household effects including the following items and/or services:
- Servicing of appliances (disconnecting, bracing and bolting for shipment and for normal installation that does not require alterations).
- Disassembling and assembling waterbeds, pool tables and grandfather clocks.
- Boarding fees for pets, up to a maximum of $200.00. The Corporation will not however pay for shipping live fish nor non domestic animals such as horses.
- Plants may be shipped in the moving van but will be at the employee’s risk.
- Items of special value such as antiques, paintings, collections, furs, musical instruments and other valuables may be shipped but will be at the employee’s risk. Special insurance will be the employee’s responsibility.
- The Corporation will not pay the costs involved for moving items in the following list. These are items specifically provided for by the allowance for miscellaneous expenses outlined in Appendix B.
- Special services such as TV dish or antenna connection or disconnection.
- House cleaning at either end. If the employee vacates a house which requires cleaning, the Corporation will arrange for cleaning with the cost being deducted from the miscellaneous allowance.
- Rug installation.
- Disassembling or assembling equipment such as above ground pools, garden sheds, picnic tables, lawn furniture, play equipment, gym equipment, work bench, radio towers and so on.
- Cost of additional wiring, plumbing or venting of appliances.
- Shipping frozen food, firewood, patio blocks, or building materials such as lumber, bricks cement.
- Shipping explosives and other flammable items such as paint, solvents, bleaches, aerosol cans, ammunition, propane tanks, etc.
- Shipping heavy or massive items such as airplanes, solaria, boats, outboard motors, trailers, large mowers or farm equipment. Please see section below on Personal Vehicles.
- Shipping antique cars or cars that are not operable.
- Unusual crating requirements for antiques, paints, furniture, collections, musical instruments, electronic equipment, etc.
- Special insurance for antiques and other items of value covered by a basic insurance coverage.
- Extra pickup or delivery of household effects except with prior approval of the Cost Centre Manager.
- Charges for gaining access to stored items.
- Cleaning, fumigating or moth proofing.
- Replacing locks.
- Tuning of pianos or other instruments.
The Corporation reserves the right to exclude or disallow from shipment articles of unusual size or weight and/or which are not considered to be household furnishings, or which require special handling, preparation or transport.
The Corporation will pay for the cost of moving a minimum of one vehicle up to a maximum of two or the cost of driving them to the new location. If only one car is being moved, the Corporation will pay for moving a second item such as a boat, trailer, snowmobile, etc. up to the cost of moving a second car. Highway vehicles are to be driven, not shipped, if the distance is less than 800 kilometres. Automobiles will not be shipped if they are not operational. The Corporation reserves the right to limit shipping costs to the book value of the automobile.
The employee is expected to coordinate his/her vacancy date at the old location with the date of occupancy at the new location in such a way that temporary storage of furniture is not required. The high cost of handling for storage purposes should therefore be avoided.
The Corporation will pay:
- The cost of one-way transportation of the employee and dependents to the new location. When the distance is less than 800 kilometres, the employee and dependents are expected to drive their automobile(s). When the distance to be traveled exceeds 800 kilometres, one day travel time will be allowed for each 550 kilometres. For greater distances, the employee may choose to ship the vehicle and travel by bus, train or economy air.
- The cost of accommodation and a per diem allowance to cover meals and incidental expenses en route. Per diem rates will be based on full per diem for the employee and spouse, two-thirds per diem for dependents age 18 and over, and half per diem for dependents under age 18.
- If the employee and/or family use accommodation at a private residence, an allowance (in accordance with Travel Policy guidelines and procedures) will be allowed for each day that the employee and dependents use the accommodation.
Note: Any extra costs incurred as a result of personal stopovers or side trips are the responsibility of the employee.
When an employee is required to begin work at the new location prior to relocating the family, allowances and expenses will be provided in accordance with one of the following options:
- An allowance not exceeding $500/month to cover living expenses when living in private accommodation or in a room-and-board type situation, or;
- Living costs incurred in commercial accommodation such as:
- Rent for furnished bachelor apartment within the medium cost range as verified by local Human Resources. For periods of three months or less, an apartment hotel may be used; plus
- Cost of parking, cable television, telephone rental and electricity; plus
- An allowance of one-half of the daily per diem rate. This allowance is not to be claimed for days when the employee is travelling on Corporation business nor when the employee returns home for short periods; and
- While the employee is separated from dependents, the Corporation will pay transportation costs for one trip home every third weekend until the dependents join the employee at the new location.
Although a house-hunting trip may be provided, it should not be looked upon as entitlement. It should only be permitted if it is cost effective. Less than the maximum of five days may be required if the employee is familiar with the new location.
Transportation, accommodation, and per diem allowances for a period of five days plus a maximum of two days travel time are permitted for an employee or spouse, or both in the search of accommodation at the new location.
House Hunting Services
House hunting assistance is available at many CBC/Radio-Canada locations when searching for either rental or real estate accommodations. The Corporate Relocation Coordinator should be consulted prior to the house-hunting trip.
Local Transportation at New Location During House Hunting Trip
Local transportation assistance is provided while house hunting, as follows:
|i)||Cost of car rental at CBC/Radio-Canada rates from approved company;|
|ii)||Mileage rate as per Travel policy for use of private vehicle; or|
Child Care Expenses
An employee may be assisted financially with child care costs incurred during a house hunting trip provided that the dependents, other than the spouse, residing in the house are all under 16 years of age.
The following costs may be reimbursed:
|i)||Five dollars per day per child for each day the children are left in the care of an adult friend or relative who does not normally reside with the family, or|
|ii)||Up to a daily maximum of $35.00 per day per child to either:|
- A commercial organization providing child care services upon presentation of a receipt or accompanied by a statement made on the company’s letterhead; or
- An individual who provides childcare services to a number of clients on a regular basis, upon presentation of a receipt bearing the individual’s SIN number, and the dates when the services were provided. The individual providing the service or the employee must certify that the individual who provided the service also provides such services on a regular basis to a number of clients.
As a result of relocating, the spouse of the employee may have to find new employment. The Corporation will provide assistance to a maximum of $2,000 to an employee’s spouse who currently works full-time and wishes to find a job in the new location. Expenses permitted are as follows:
- Transportation, accommodation and a per diem allowance for up to five days maximum.
- Reimbursement for assistance in preparing a resume provided an invoice supports the claim.
- Reimbursement for the services of a job counselor providing an invoice supports the claim.
- Reimbursement for childcare expenses in accordance with the provisions outlined in section 4 of this document.
This applies to the period during which furniture is being packed, shipped, and unpacked at the new location. It includes accommodation, if any, required during the time it takes to ship the furniture to the new location.
In addition to the days en route, the employee and/or his/her family may claim, a total of two days of temporary accommodation. Full per diem may be claimed by the employee and 50% per diem by the spouse and for each child.
In unusual circumstances, when unloading and unpacking does not immediately follow the arrival of the furniture, interim accommodation may be authorized.
If the new residence cannot be occupied because of other reasons beyond the control of the employee, interim accommodation and per diem may be provided for a period not to exceed 15 days.
When interim accommodation beyond 15 days is required and where the employee’s supervisor is satisfied that the employee was unable to occupy permanent accommodation beyond 15 days, the employee may be reimbursed for the cost of accommodation only. No per diem or living expenses will be paid during this extended period.
An employee who chooses to build or buy a house, which is not yet completed, will not be eligible for interim accommodation or other allowances beyond the 15-day period.
Homeowners, when authorized, may choose to sell their home either directly through a realtor or through the Corporation’s Home Disposal Plan. If authorization by the Manager has been given to be considered for the Home Disposal Plan, the employee must abide by the conditions outlined in Appendix C.
If selling directly through a realtor the employee may claim the cost of real estate commission and legal fees. If the residence fails to sell, the operating costs (taxes, insurance, mortgage payments, utilities and other related costs) for up to three months may be reimbursed providing the Corporation is not funding accommodation costs in the new location.
Mortgage Discharge Penalties
The Corporation may pay mortgage discharge penalties up to a maximum of three months’ mortgage interest.
The Corporation will not be responsible for costs related to interim financing, bridge financing, temporary loans or other financial arrangements in connection with the sale of the property.
Rental of Former Residence
Homeowners who decide to rent their former residence may claim the cost of legal fees and advertising to obtain a tenant. When the employee and dependents are occupying a permanent residence at the new location and the former residence remains vacant prior to renting, the operating costs of the former residence for up to three months may be allowed (e.g. taxes, insurance, mortgage payments, utilities and other operating costs).
Employees renting their present residence may claim costs of breaking a lease up to a maximum of three months’ rent upon presentation of receipts.
Legal fees in connection with buying a residence may be claimed including tax on transfer of title to property. The Corporation will not pay for additional items such as a mortgage finders fee, structural inspection fee or for surveying the property. The Corporation however, will pay for a mortgage appraisal up to a maximum of $200.00. The cost of high ratio mortgage insurance will also be reimbursed but only if a high ratio mortgage was in place in the previous house.
Rental of New Residence
Rental agents fee or advertising costs up to a total of $500.00 may be claimed.
Employees with household effects to be transported may be allowed the equivalent of one month’s base salary at the new rate in effect on the date of transfer to the new establishment. This allowance is to cover such items as alterations, installation charges, new licenses, school uniforms and other items such as those outlined in section 1 b) of Appendix A.
If less than full relocation expenses are allowed, miscellaneous expenses up to a maximum of one month’s salary may be allowed. These must be itemized on the CBC/Radio-Canada 210 and approved in advance.
The allowance for miscellaneous expenses should be viewed as consisting of the two following components:
- The first $650.00 of this allowance will be considered by Revenue Canada as non-accountable, non-taxable providing the appropriate form is signed by the employee (see form).
- The balance of the allowance is considered taxable and an amount as prescribed by Revenue Canada will be withheld at source and will appear on T-4 slips at year end. The transferee should retain receipts for all employee paid expenditures related to the relocation. Some of these may be claimable when filing the employee’s income tax return. Please refer to the list of expenses provided by the Corporate Finance Department, which are considered non-taxable by Revenue Canada.
Obtaining Advances and Settling Claims
- $650.00 Non-Taxable Relocation Allowance
Once the transfer has been approved, the employee will be permitted to obtain the $650.00 cash advance provided he/she signs the appropriate forms.
- Approved Relocation Allowance (less $650.00)
The employee may draw 50% of the balance of the approved relocation miscellaneous allowance. The other 50% will be withheld for income tax purposes. T-4 slips at year end will be adjusted accordingly.
- Other Cash Advances
Other advances will not have tax withheld but may require adjustment for taxes at the time of settlement of the claims or be included in T-4 slips at year end.
- Claim Settlement
Employees should be aware that certain items and allowances claimed may be considered taxable requiring the adjustment of T-4 slips at year-end. Claims must be settled within three months from the date of relocation.
Employees who are relocated at the request of the Corporation may receive assistance under the Home Disposal Plan, subject to the conditions for eligibility and authorization from their Manager. The Plan is designed to help such employees relocate with minimum disruption and to establish them and their family in the new environment as quickly and smoothly as possible.
- The Home Disposal Plan pertains to properties within Canada only. It is applicable only to employees who own single family, residential dwellings, or rural property of two acres or less. The Plan does not apply to income producing property, mobile homes, summer cottages, co-op housing, unregistered condominiums nor to any property appraised at more than $275,000. If the employee owns more than one home, assistance will be provided for the principal residence only.
- The Plan applies only to relocations involving individual employees; it is not applicable when groups of employees are involved, unless the Corporation specifically determines that it is in the best interest to apply the Plan, in whole or in part, to such group relocations.
- After relocation is approved, to remain eligible for the Home Disposal Plan, employees must not have listed their home with any real estate agency or have made any attempts to sell their home privately.
- Any eligible employee who decides not to participate in the Plan may then claim only for other relocation expenses as authorized by Corporate policy. Any claim for extra compensation due to inability to dispose of a home will not be considered.
- The Corporation reserves the right to deny the Home Disposal Plan at any time.
- When an employee’s eligibility for consideration under the Home Disposal Plan is authorized in accordance with Corporate Policy, the Human Resource Department at the employee’s current location provides a copy of the Home Disposal Plan brochure and other details of the policy.
- Local Human Resources advise the Corporate Relocation Coordinator of the name, address and telephone number of the employee.
- The Corporate Relocation Coordinator initiates contact with the Relocation Company to begin the first steps of disposing of the employee’s home. Under normal circumstances all subsequent contact is between the employee, the Relocation Company and the Corporate Relocation Coordinator.
- Details of the Home Disposal Plan including the process and procedures to be followed by the employee and the Relocation Company are provided orally and confirmed in writing by the Relocation Company. Part of this process includes written confirmation by the employee to the Relocation Company that the details of the Plan have been fully explained.
- Questions concerning eligibility of employees for the Home Disposal Plan and for interpretations of the Plan are to be referred to the Corporate Relocation Coordinator.
TO WHOM IT MAY CONCERN:
For purposes of the administration of the Income Tax Act, this is to certify that as a result of a relocation
I have incurred expenses amounting to $650.00 or more.
I will keep the necessary documentation and vouchers to substantiate this claim.
I also understand that the first $650.00 of non-accountable Relocation Allowance is not to be considered a taxable benefit when used to pay relocation expenses. The remainder of the Allowance (in excess of $650.00, if any) will be a taxable benefit.