ARCHIVED - Guidelines for Ministers' Offices (2005-09) - Archived

Although Ministers and Ministers of State are excluded from the requirement to follow the Treasury Board Travel Directive, it is recommended that Ministers and Ministers of State refer to that document since it provides good examples of the expenditures that are considered appropriate for program-related business travel.

In the interest of transparency, since January 1, 2004, Ministers and Ministers of State are required to post on their departmental web-site all travel expenses incurred during program-related business. All travel expenses will be posted on a quarterly basis within 30 days following the last day of the quarter. The expenses posted on the web-site must include the following information:

• The period covered by the trip and the places visited;
• Transportation expenses; and
• Other expenses (such as, accommodation and meals).

All Parliamentary Secretaries and exempt staff of Ministers' and Ministers' of State will also be required to post all travel expenses on the departmental web-site (see section 6.1.3).

Travel expenses for Ministers and Ministers of State on program-related business include the following costs which are charged against the operating budget of the Minister or the Minister of State.

Transportation

• GTMO/STSI service costs (e.g. airline tickets);
• Fees paid to commercial carriers;
• Fees for the use of privately owned, government-owned or rental vehicles;
• Fees for the rental of trains, aircraft or marine transportation; and
• Other expenses for related services.

Other expenses

• Accommodation;
• Meals and incidental expenses;
• Luggage insurance when not provided by the carrier;
• Passports, visas, (and required photos) expenses;
• Telephone calls, facsimiles, internet connections, and messenger services;
• Office services; and
• Other travel-related services.

Reimbursement procedures for the travel of Ministers on departmental business is governed by a letter from the Minister of Finance dated December 5, 1963, which refers to Cabinet direction (included as Appendix G). Based on the document, Ministers and Ministers of State are asked to submit as their travel claim a signed statement which includes:

• the period covered by the trip and the places visited;
• transportation expenses; and
• other expenses (such as, accommodation and meals).

This statement of expenses may be submitted on a monthly (rather than a per-trip basis) and must include the following certification, pursuant to section 34 of the Financial Administration Act:

"I certify that the foregoing expenditures have been incurred by me on official government business in (month) (year)." (Signed) Minister's signature.

Even though Ministers and Ministers of State do not have to provide receipts and supporting documentation, these supporting documents should nevertheless be retained in their Offices.

The aforementioned 1963 letter also specifies that where requested advances are greater than the actual costs incurred, the difference should be remitted to the department in the form of cash, or a personal cheque made payable to the Receiver General for Canada.

When a Minister or a Minister of State requires Parliamentary Secretaries or staff/exempt staff to travel on departmental business, their reservations should be via the GTMO/STSI and expenses should be in accordance with the Treasury Board Special Travel Authorities and/or the Treasury Board Travel Directive rates and allowances. Travel expenditures are chargeable to the Minister's or Minister's of State operating budget. They should be authorized by the Minister, Minister of State or the Chief of Staff (other than for his or her own travel), and reviewed by a Senior Financial Officer.

In addition, in the interest of transparency, as of January 1, 2004, Parliamentary Secretaries and all staff / exempt staff that are required to travel on department-related business must post on the Departmental web-site all travel expenses incurred. All travel expenses will be posted on a quarterly basis within 30 days following the last day of the quarter. The expenses posted on the web-site must include the following information:

• The period covered by the trip and the places visited;
• Transportation expenses; and
• Other expenses (such as, accommodation and meals).

When exempt staff accompany the Minister or the Minister of State, the appropriate signature is necessary to upgrade travel to business class, in the event that the Minister does not personally sign the travel authority.

Expenditures incurred by the Chief of Staff should be authorized by the Minister or the Minister's senior delegate for financial matters. Parliamentary Secretaries, Chiefs of Staff, and Ministers' Senior Policy Advisor, Director of Communications, and Director of Parliamentary Affairs have the same travel entitlements as the Executive Group EX-02 and above (reference to the Special Travel Authorities), except when accompanying the Minister, in which case the air travel entitlement may be upgraded if so determined by the Minister.

Expenditures incurred by the Chief of Staff should be authorized by the Minister of State.

Separate claims should be submitted when a member of a Minister's or a Minister's of State staff claims reimbursement for disbursements made on behalf of the Minister or the Minister of State and his or her own travel expenses. The former should be accounted for separately, included in any reports or ministerial travel expenses.

Official use encompasses any use of the vehicle for the effective conduct of official business, including constituency business, for which travel would normally be reimbursed by the House of Commons. Official use includes, but is not necessarily limited to, the following uses:

• travel to and from a departmental office, the House of Commons or any other place where business is transacted;
• travel to and from airports when proceeding on business travel or when meeting visiting dignitaries;
• travel to and from diplomatic or other social functions attended in a Minister's or Minister's of State capacity;
• travel under any circumstances when, for personal protection, the presence of a security officer is required;
• transportation of classified material to, from and between various work locations, including a Minister's or Minister's of State residence; and
• any other use that helps in the discharge of responsibilities as a Minister of the Crown or Minister of State.

Ministers and Ministers of State are authorized to make personal use of the vehicle provided by their departments. However, they are required to pay for the privilege of personal use. The rate of payment is one per cent of the capital cost of the vehicle, per month (or 5/7 of 1% if weekend use is excluded). For purposes of computing the taxable benefit, this payment is made to the employer for the use of the vehicle and is deducted at source.

The executive vehicle is also available to the Minister's or the Minister's of State family and household for personal use whenever it is not required for official business. For Income Tax Act purposes, any use of an executive vehicle for anything other than official business generally constitutes a taxable benefit.

The maximum price limit for the purchase of an executive vehicle is adjusted annually by the Treasury Board Secretariat using the Consumers Price Index produced by Statistics Canada. The current price limit of $32,100 is based on the actual price paid, i.e. the invoiced price as opposed to the advertised or manufacturer's suggested retail price. This price limit includes all options and accessories, as well as GST, provincial sales taxes and levies, and fees for delivery and preparation. Excluded are premiums associated with the purchase of alternative fuel vehicles that are in excess of the price for the same vehicle operating on gasoline. Information on the current maximum price limit can be obtained at internet address:http://publiservice.tbs-sct.gc.ca/mm-gm/ev-vf/maxpri-primax-eng.asp.

The executive vehicle standard requires that it be of a type and configuration that will provide for reliable, safe and effective transportation for the conduct of official business, such as a four-door sedan, passenger mini-van, or station wagon. In taking leadership on reducing greenhouse gas (GHG) emissions, executive vehicles will be one of the following:

• hybrid-electric;
• factory-equipped for natural gas, propane or E85 ethanol; or
• among the most efficient in their class.

The Treasury Board has approved administrative arrangements requiring the Minister of Public Works and Government Services to refuse to acquire an executive vehicle exceeding the standard.

Executive vehicles are to be acquired through procurement arrangements established by the headquarters of Public Works and Government Services Canada as detailed in the Executive Vehicle Policy, which can be found at internet address:
http://www.tbs-sct.gc.ca/pubs_pol/dcgpubs/materielmanage/motorveh-eng.asp, and the Motor Vehicle Policy, which can be found at internet address:
http://www.tbs-sct.gc.ca/pubs_pol/dcgpubs/materielmanage/motorveh-eng.asp. A list of executive vehicles that can be purchased through PWGSC can be accessed through the following web-site: http://publiservice.gc.ca/services/icpsss-spicsn/gmvog/executive2003-e.pdf. Ministers' or Ministers' of State exempt staff should consult with Public Works and Government Services Canada headquarters before making any decision on the type of executive vehicle requested.

Ministers or Ministers of State who acquire vehicles, and their successors, are expected to continue using a vehicle over its useful life. The standard requires that executive vehicles not be replaced until they are 3 years old or have travelled at least 150,000 kilometres. The price limit indicated in paragraph 6.2.3 above will be reduced by 15 per cent if an executive vehicle is replaced before it reaches the 3-year or 150,000 kilometre standard. This will also apply in cases where the replacement vehicle selected is costing more than the lowest quoted price received by Public Works and Government Services Canada for the requested vehicle equipment and model. If a Minister's vehicle becomes surplus to requirements before its useful life is over, arrangements can be made for the vehicle to be redeployed through Public Works and Government Services Canada. A vehicle should not be disposed of outside the federal government when there are other eligible executives in need of it.

All the costs of operating and maintaining the motor vehicle are borne by the department. However, no public funds shall be used to pay fines for traffic violations, including parking violations. To ensure that the taxable benefit portion of operating executive vehicles is uniformly calculated, Treasury Board requires the department to record all information about usage and costs of operations in a systematic manner.

Like any other government vehicle, Ministers' or Ministers' of State vehicles are expected to be registered with a private-sector fleet management company for fuel, maintenance and repair. This would generally be the same company that is used for the departmental fleet. A credit card is provided and should be used to pay for all required fuel, repairs and maintenance for the vehicle. The use of the card allows automatic capture of vehicle data in the departmental fleet database.

Notwithstanding the normal government practice to "self-underwrite" government vehicles, all executive vehicles shall be fully insured commercially. Public Works and Government Services Canada is responsible for the purchase and administration of the proper insurance coverage. It pays up front for the coverage and invoices the appropriate departments accordingly on an annual basis.

Further information on insurance can be found in section 6.5 of the Executive Vehicle Policy, and in section 5 of it's guidelines.