Archived - NJC Integrated Relocation Directive

The following principles were developed jointly by the Bargaining Agents' representatives and the Employer side representatives to the National Joint Council (NJC). These principles are the cornerstone of managing government relocations and shall guide all employees and managers in achieving fair, reasonable and modern relocation practices across the public service.

Collective agreement

This directive is deemed to be part of collective agreements between the parties to the National Joint Council, and employees are to be afforded ready access to this directive.

Grievance procedure

In cases of alleged misinterpretation or misapplication arising out of this directive, the grievance procedure, for all represented employees within the meaning of the Public Service Labour Relations Act, will be in accordance with Section 14.0 of the National Joint Council By-Laws. For un-represented employees the departmental grievance procedure applies.

Actual and reasonable expenses (Frais réels et raisonnables) -

1. the actual expenses incurred, supported by proof of payment, e.g. receipts and vouchers;
2. and the reasonable amount that the employer judges to be both appropriate and justifiable based on experience of what such costs should be in the circumstances, and within the limits of this Directive.

Appointee (personne nommée) - a person recruited from outside the Public Service and appointed or on assignment to a department or agency listed in Schedules I and IV of the Financial Administration Act. On relocation to the first place of employment, a person is deemed not to be an employee for the purposes of this directive. Members of the Canadian Forces on initial appointment to the Public Service are considered to have the status of appointees. (revised April 1, 2005)

Arm's length transaction (opération sans lien de dépendance) - An arm's length transaction is one that is consummated between two or more non-related parties. Conversely, a non-arm's length transaction is any transaction consummated between two or more related parties.

• Related individuals include direct-line descendants (grandparents, parents, children, and so on), as well as spouse or common law partners, brothers, sisters, and in-laws.
• Related individuals include non-immediate family members such as cousins, aunts, uncles, nephews and nieces.

In transactions considered to be non-arm's length, participants have the potential to manipulate a transaction for their benefit.

ATM Charges (Frais d'utilisation des GAB) - charges by financial institutions for transactions conducted via automatic teller machines.

CRA Non-Accountable Incidental Expense Allowance (Indemnité de faux frais non à justifier de l'ARC) - an allowance that employees do not have to account for upon relocation i.e. receipts are not required but should be retained.

Commercial Accommodation (logement commercial) - lodging facilities such as hotels, motels, corporate residences or apartments.

Crown-owned living accommodation (logements de l'État) - living accommodation owned, leased, rented or whose occupancy is otherwise controlled by the Government of Canada.

Dependant (personne à charge) - a person who resides full-time with the employee at the employee's residence and is

1. the spouse of that employee, or
2. the biological child, stepchild, adopted child including a child adopted by aboriginal people under the Custom Adoption Practice, or legal ward of that employee or of the employee's spouse who is both dependent on the employee for support and
   1. under 18 years of age, or
   2. dependent on the employee by reason of mental or physical disability, or
   3. in full-time attendance at a school or other education institution that provides training or instruction of an educational, professional, vocational or technical nature; or
3. the parent, grandparent, brother, sister, uncle, aunt, niece, nephew or grandchild of that employee or of the employee's spouse who is both dependent on the employee for support and
   1. under 18 years of age, or
   2. dependent on the employee by reason of mental or physical disability, or
   3. is in full-time attendance at a school or other education institution that provides training or instruction of an educational, professional, vocational or technical nature.

Deputy head (administrateur général) - in relation to a department, the deputy minister; and in relation to any other part of the Public Service, the chief executive officer, or, if there is no chief executive officer, the person designated by the Governor in Council as the deputy head for the purposes of the Public Service Employment Act.

Employee (fonctionnaire) - a person employed in the Federal Public Service who is performing continuing full-time duties of a position and whose salary is paid out of the Consolidated Revenue Fund. (Employees performing continuing full-time duties on a seasonal basis are also included). The term also means a deputy minister, or any other person appointed by the Governor in Council to a position classified within the occupational groups comprising the Senior Management, Administrative and Foreign Service, Scientific and Professional, and Technical categories.

Employee-requested relocation (réinstallation à la demande de l'employé) - a relocation resulting from a formal request made by an employee for compassionate or other personal reasons and for which the costs involved are to be negotiated as for an appointee.

Employer (employeur) - Her Majesty in right of Canada as represented by the Treasury Board, and includes persons authorized to exercise the authority of the Treasury Board.

Family car (voiture de promenade) - for purposes of shipment, means a sedan, sports car, station wagon, mini van, pick-up, or 4-wheel drive vehicle of three-quarter ton rating or less, registered in the employee's name or in the name of the spouse or common law partner, or a dependant, the primary purpose of which is for family conveyance. This definition excludes racing cars, campers, and any other vehicle which does not meet the above criteria.

Household effects (effets mobiliers) - the furniture, household equipment and personal effects of an employee or appointee and dependants, but does not include automobiles, livestock and pets.

Interim accommodation (logement provisoire) - refers to days for which living expenses are paid at the new place of duty when an employee is unable to move into the new residence.

Isolated post (poste isolé) - a place named in Appendix A of the Isolated Posts and Government Housing Directive.

Living expenses (frais de subsistance) - the expenses incurred for food and overnight accommodation. It may also include incidental expenses such as laundry, valet service, gratuities, local telephone calls and local transportation, as specified in this directive.

Mobile home and double-wide removable home (maison mobile et maison mobile double) - are considered to be synonymous terms for purposes of this Directive and mean a transportable, detached, single-family dwelling which is an employee's principal residence and which contains by design the normal amenities for continuous year-round occupancy. The unit is connected to utilities and is designed to stand on a specially prepared site, although these preparations do not include a permanent foundation. The unit is designed and built to be towed or moved by road. This definition does not include: a lean-to or other attached living space, fencing or similar items, travel trailers, camping trailers and the like, or any type of self-propelled vehicle such as a motor home or pick-up coach.

New principal residence (nouvelle résidence principale) - a single-family dwelling purchased or rented at the new place of duty which will become the employee's principal residence following the relocation.

Non-Accountable Incidental Expenses Allowance (Indemnité pour frais accessoires non soumis à une justification) - an allowance that employees do not have to account for upon relocation i.e. receipts are not required but should be retained.

Part-time employee (employé à temps partiel) - is an employee whose hours of work total a minimum of 12.50 hours weekly.

Pet (animal de compagnie) - any pet that normally resides in the family home. (If the pet is allowed in the living room, it can be moved). Horses or large number of animals, such as cattery, a kennel of dogs or a herd of sheep are not kept for companionship and as such are not considered domestic pets.

Permanent/Regular Workplace (lieu de travail permanent/régulier) - the single permanent location determined by the employer at or from which an employee ordinarily performs the work of his or her position or reports to.

Place of duty (lieu de travail) - the single permanent location determined by the Employer at or from which an employee ordinarily performs the work of his or her position or reports to. The place of duty of employees who are employed as Ships' Officers or Ships' Crews shall be deemed to be a suitable structure, as determined by the employer:

1. at the location of the home port of their vessels, for employees whose normal duties are performed aboard a vessel; or
2. at the location where employees normally perform their duties when they are not employed on a vessel.

Principal residence (résidence principale) - a single-family dwelling owned or rented and occupied by the employee or dependant residing with the employee, which was occupied continuously at the time the relocation at public expense was authorized and which is recorded as the employee's permanent address on the departmental or agency personnel file. Temporary or seasonal accommodation is excluded by this definition.

Receipt (reçu) - an original document or carbon copy showing the date and amount of expenditure paid by the employee.

Relocation (reinstallation) - the authorized move of an employee from one place of duty to another or the authorized move of an employee from the employee's place of residence to the employee's first place of duty upon appointment to a position in the Public Service.

Self-contained accommodation (logement autonome) - Commercial accommodation that is equipped so that employees may prepare and consume meals. This accommodation may also have laundry facilities.

Single-family dwelling (habitation unifamiliale) - living quarters containing the normal amenities necessary for continuous year-round occupancy. The dwelling must be structurally separated and have an entrance or entrances from outside the building or from a common hall, lobby, vestibule, or stairway inside the building.

Spouse or common law partner (conjoint ou conjoint de fait) - in accordance with the Modernization of Benefits and Obligations Act, the parties hereunder agree that:

1. in the collective agreements reached between the parties, current references to the term "spouse or common law partner" are replaced by the expression "spouse or common law partner or common-law partner". The term "common-law partner" refers to a person living in a conjugal relationship with an employee for a continuous period of at least one year. The term "spouse or common law partner" refers to the person married to the employee.
2. for the purposes Non-accountable incidental allowance (EX/GIC not entitled - see 14.5.2) of the Foreign Service Directives, current references to the term "spouse or common law partner" are replaced by the expression "spouse or common law partner or common-law partner". The term "common-law partner" refers to a person living in a conjugal relationship with an employee for a continuous period of at least one year. This "spouse or common law partner or common-law partner" must qualify as a dependent under the Foreign Service Directives. The term "spouse or common law partner" refers to the person married to the employee.

Temporary accommodation (logement temporaire) - accommodation for which living expenses are paid at the start and/or the end of the relocation to the new place of duty or both.

Transfer (mutation) - the movement of a person from one position to another within the Public Service.

Transferee (personne transférée) - the employee being relocated from one place of residence to a new destination to perform duties of a position within the Public Service.

Travelling expenses (frais de voyage) - the transportation and living expenses incurred en route to the new place of duty.

This Directive comes into effect April 1, 2005.

1.2.1 It is the policy of the government that in any relocation, the aim shall be to relocate an employee in the most efficient fashion, at the most reasonable cost to the public while having a minimum detrimental effect on the employee and family and on departmental operations.

1.2.2 The NJC Integrated Relocation Directive provides a personalized approach for each participant's particular needs. It has two facets:

• a policy formula that marries direct reimbursement of expenditures, of which the employee has little control over, and a "cafeteria style" approach to benefits providing an opportunity for the employee to select what is best for him/her (within a funding envelope) under his/her own family/unique circumstances; and
• a contract with a relocation services supplier who will provide the employee with professional assistance throughout every step of the relocation with the view of presenting the employee every reasonable opportunity to maximize the available benefits. This includes relocation planning, marketing assistance and destination services along with several other enhanced relocation services.

The "one-stop shopping" concept of this Directive will ensure access to professional relocation services assistance throughout every step of the employee's move. An employee makes the final decision to accept or reject professional advice provided.

1.2.3 This policy and any limitations thereto are published as policy and not as permissive guidelines. Discretion, be it at the employee, managerial or departmental level, shall be confined to those provisions where discretion is specifically authorized.

1.2.4 Relocation expenses must be directly attributable to the relocation, and must be clearly reasonable and justifiable. They must not upgrade the financial position of the employee and must be supported by receipts as stipulated within the Directive. The provisions shall provide only for the employee's legitimate expenses, without opening the way for personal gain or for the underwriting of extravagances.

1.2.5 Entitlements not identified within the Directive do not exist and will not be paid under any circumstances.

1. The approval of the Treasury Board is required for payment of relocation expenses not covered by this Directive or under the terms of the contract with the third party supplier.
2. The Departmental National Coordinator is responsible for ruling on requests for reimbursement that fall within the intent of this Directive, but whose special circumstances have not been specifically addressed.

1.2.5.1 In exceptional circumstances, employees may request reimbursement of expenses not identified in the Directive. Employees requesting such entitlements must submit a business case to the departmental national coordinator who shall forward the submission with their recommendation to the Project Authority at Treasury Board Secretariat (TBS) for approval.

1.2.6 Expenses incurred because of misinterpretation or mistakes may not necessarily be reimbursed.

1.2.7 The applicable rates and allowances contained in the Travel Directive, as modified from time to time by the National Joint Council (NJC), shall apply to this Directive unless otherwise stated within this Directive. They shall be applied to all eligible persons irrespective of age, sex, marital or family status, or disability.

1.2.8 Travel and shipment of household goods and effects provisions shall comply with the provisions of the current NJC Travel Directive and the Household Goods Removal Service contract, unless otherwise specified in this Directive.

1.3.1 Inquiries concerning the shipment of personal and household effects and automobiles should be directed to the Central Removal Service, Government Services Canada.

1.3.2 Inquiries concerning commercial travel and accommodation reservations should be directed to the Government Travel Service.

1.3.3 Inquiries concerning tax should be directed to Canada Revenue Agency (CRA) at 1-800-959-8281.

• Employees/appointees in the Executive Group (EX) and to Governor in Council appointees (GIC) whose relocation were previously governed under the provisions of the Special Relocation Authorities (chapter 3-2).
• The Royal Canadian Mounted Police (RCMP) and the Canadian Forces (CF), with some separate provisions specific to their respective membership. Each organization publishes a separate IRP Policy.
• Employees of departments and agencies listed in the Financial Administration Act (FAA) under Schedule I, I.1 and II, and branches of government designated as departments for purposes of the FAA.

1.4.2 Payment of relocation expenses shall be authorized for employees who are:

• part-time indeterminate employees; or
• part-time employees appointed to full-time indeterminate positions; or
• seasonal indeterminate employees; or
• term employees appointed to indeterminate positions; or
• on Leave Without Pay (LWOP) for less than one (1) year; or
• on priority status as defined by the Public Service Employment Act (PSEA).

1.4.3 The NJC Integrated Relocation Directive may apply to term employees when the period of engagement is to be longer than one year and employees on assignment of more than one year's duration, by mutual agreement of the employer and employee as per section 12. Where the assignment and or term is for less than three years, the provisions on sale and purchase of property will not apply. See section 13.7.

1.4.4 Employees relocating under the provisions of the Workforce Adjustment Directive are eligible to participate in the NJC Integrated Relocation Directive.

1.4.5 The 40 Km rule: Should the relocation not meet the 40Km rule, relocation benefits may be taxable.

Normally, relocation shall only be authorized when the employee's new principal residence is at least 40 km (by the shortest usual public route) closer to the new place of work than his/her previous residence, in accordance with Section 248(1) of the Income Tax Act:

The formula for calculating the distance is (Canada Revenue Agency's form T1-M E (99) "Claim for Moving Expenses."):

1. Distance in kilometres between old home and new place of work = ______.km
2. Distance in kilometres between new home and new place of work = ______.km
3. Line 1 minus line 2 = ______.km

1.4.6 The NJC Integrated Relocation Directive does not apply to:

1. employees being relocated to isolated posts for a period shorter than one (1) year. This is governed by the NJC Travel Directive or the NJC Isolated Posts and Government Housing Directive;
2. relocations to Canada from locations outside Canada. This is governed by the NJC Foreign Service Directive;
3. relocations from Canada to locations outside Canada. This is governed by the NJC Foreign Service Directive;
4. relocations taking place between two points outside Canada. This is governed by the NJC Foreign Service Directive;
5. employees on educational or developmental leave within Canada and employees on assignment or exchange duty within and outside the Public Service for periods of less than one (1) year are not eligible for benefits under IRD.

1.4.7 Public service organizations not listed in FAA schedule I, I.1 or II may request authority to be included under the IR Directive by the Project Authority at TBS.

2.1.1 The employer has the responsibility to authorize a relocation and to ensure that all relocation arrangements are consistent with the provisions of this Directive.

• The authorization shall be in advance in writing;
• The employer shall authorize the Third Party Service Provider in writing to provide IRP contracted relocation services to the employee referred;
• The Third Party Service Provider is not authorized to reimburse any expenses that are not covered by the Directive, or expenses that are over and above the established contractual rates of the NJC Integrated Relocation Directive;
• In special circumstances, with the concurrence of the Project Authority at TBS, relocation under the NJC Integrated Relocation Directive may be post authorized by the employer.

2.1.2 The employer shall not be responsible for such expenses, unless and until the relocation is subsequently authorized and the employee may be ineligible for some entitlements.

2.2.1 Employer Responsibilities

2.2.1.1 It is the responsibility of the employer to reimburse the employee's actual and reasonable relocation expenses (via the Third Party Service Provider) within the limits of this Directive.

2.2.1.2 The employer must advise the employee being relocated not to proceed with any relocation-related activities prior to initial consultation with the Third Party Service Provider.

2.2.1.3 The employer shall refer each employee to the Third Party Service Provider immediately upon issuing authorization to relocate.

2.2.1.4 User departments/agencies are to assume the program delivery costs in accordance with the approved fee-for-service schedule.

2.2.1.5 Departmental employees who recommend, authorize, interpret, process payment, review and audit expense claims/entitlements shall be familiar with both the NJC Integrated Relocation Directive and the Travel Directive.

2.2.1.6 Departmental managers who authorize relocations must work closely with departmental IRP authorities to ensure that:

1. no inappropriate funding/relocation commitments are made to employees;
2. the correct pre-authorization process is followed;
3. no employee starts a relocation without having had the contracted counselling from the Third Party Service Provider.

2.2.1.7 The Departmental National Coordinator, specifically identified for this program, is required to issue approvals in certain areas of this Directive.

All requests for reimbursement that fall within the intent of this Directive, but whose special circumstances have not been specifically addressed, must be forwarded through normal channels directly to the designated Departmental National Co-ordinator, head office.

2.2.1.8 The employer shall, via its Third Party Service Provider:

• ensure that the timing of the relocation, and the travelling associated with it is planned to minimize disruptions to family life, and to minimize the costs to the employer;
• ensure that accommodation of employee needs is provided to the point of undue hardship;
• verify and approve relocation expense claims before reimbursement.

2.2.1.9 The employer shall, in consultation with the Third Party Service Provider, initiate the removal of household effects, by forwarding to Central Removal Services (CRS) a completed "Requisition for Removal Services". CRS will provide the employee with a copy of " Removal Instructions", which provide a detailed summary of the employee's and the mover's responsibilities concerning the removal of household effects.

2.2.1.10 The employer shall provide the relocating employee and spouse or common law partner, if applicable, with the necessary leave to carry out all activities related to the relocation.

2.2.2 Employee Responsibilities

The Employee shall:

2.2.2.1 Read this document and seek clarifications from the Third Party Service Provider and/or department when necessary.

2.2.2.2 Obtain written authorization within the proper delegation framework prior to incurring any relocation expenses; employees proceeding with relocation related transactions prior to authorization or incurring expenses beyond those allowable under the NJC Integrated Relocation Directive will be personally financially responsible for such expenses and could be disqualified from participating in the NJC Integrated Relocation Directive.

2.2.2.3 Be aware that an employee may forfeit eligibility for some or all the provisions of the NJC Integrated Relocation Directive if he/she signs contracts (realtor, lawyer, appraisers, pre-sale, etc.), or has been reimbursed directly by the employer for relocation related expenses.

2.2.2.4 Ensure that an "arm's length" relationship exists when selecting service providers.

2.2.2.5 Follow instructions on the relocation process, given by departmental personnel and the Third Party Service Provider.

2.2.2.6 When the advice given by the department or the third-party relocation consultant contradicts this Directive, the employee must require that the advice be provided in writing. The Department National Coordinator will then be consulted for clarification on advice provided. This is very important because expenses resulting from misinterpretation or mistakes will not necessarily be reimbursable.

2.2.2.7 Make the final decision to accept or reject advice provided. However, where the advice does not contradict this Directive, the employee may find that decisions on his/her part could result in relocation problems and additional personal cost.

2.2.2.8 Inform the employer or its suppliers of his/her needs that may require accommodation.

2.2.2.9 Submit within 30 days after the date of the employee's arrival at the new place of duty, or the date the dependant(s) arrive, whichever is later, a complete relocation expense claim with necessary supporting documentation as required by this Directive.

2.2.2.10 In the event that funds have been advanced and at the conclusion of the file it has been identified that such funds should not have been provided, the employee must make full restitution immediately upon notification, to the Contracted Third Party Service Provider.

2.2.3 Third Party Service Provider Responsibilities

2.2.3.1 The Third Party Service Provider shall:

• Provide services as specified in the contract and in this Directive.
• Establish contact with the referred employee within 48 hours and confirm personal information and counselling dates as per the contract.
• Advance funds to the employee immediately prior to the house-hunting trip or the movement of household goods and effects (HG&E).

2.3.1 Where reimbursement for authorized expenses is sought, the employee is expected to submit receipts for the expenses incurred.

2.3.2 In exceptional circumstances, where the employee certifies that the receipt was lost, accidentally destroyed or unobtainable, a personal declaration may replace the receipt.

2.4.1 If an employee with a spouse or common law partner is relocated, and the spouse or common law partner is also an employee who is relocated to the same location, this Directive shall apply as for an employee and spouse or common law partner and not as two separate employees.

2.4.2 If the two employees are employed by two different departments, prior arrangements for departmental cost sharing may be made in accordance with the established principles of responsible management of public funds.

2.4.3 Time-off with pay shall also be granted to the spouse or common-law partner who is also an employee.

2.5.1 An employee shall be advanced funds (via the contracted Third Party Service Provider) to assist in meeting personal expenses incurred in the relocation such as house hunting trip (HHT), travel and interim accommodation.

2.5.2 To ensure that the employee has full use of the proceeds of the sale of the former residence, the employee may also request an advance of an amount equal to the calculated real estate and legal fees. This amount may be issued directly to the legal firm, provided that a written offer of purchase has been received and subject to the residence being listed through a licensed real estate firm. Such advances may be made in accordance with the Accountable Advances Regulations, and shall only be made immediately prior to the date the funds will be required.

2.6.1 Employer-requested relocations are all relocations within Canada, including employee relocations that result from staffing actions except on initial appointment.

2.6.2 When an employee requests consideration for a transfer to a different location, a relocation which may eventually result from that request may be an employer-requested relocation as described in 13.4.3.

2.7.1 In an employee-requested relocation (see section 13.4), any assistance shall be at the discretion of the delegated departmental manager and shall be negotiated under the same terms and conditions as for appointees (see section 12) to the Public Service.

2.8.1 Relocation expenses, if any, shall be negotiated with appointees (see section 12) or other persons who are not employees before they are authorized to relocate at public expense. Such expenses shall be negotiated during the selection phase of a staffing action. (See section 14 for EX appointees).

2.9.1 An employee claiming relocation expenses must submit a detailed and itemized account, in the form required. The claim must conform to the following requirements:

1. the account must be submitted within 30 days after the date of the employee's arrival at the new place of duty, or the date the dependant(s) arrive (but within 2 years), whichever is later;
2. the claim shall be supported by receipted vouchers for each item in the claim except: kilometric allowance, expenses for taxis under $10, expenses for meals and miscellaneous incidental expenses, and amounts paid for accommodation other than in commercial establishments;
3. the claim shall be supported by any other information required; and
4. the claim shall be signed by the employee, certifying that all the amounts claimed have been paid.

2.10.1 The employer, via its Third Party Service Provider, is authorized to reimburse an employee for expenses incurred when a relocation is cancelled by the employer for work-related reasons that are beyond the employee's control in compliance with the NJC Integrated Relocation Directive.

2.10.2 Upon official notification of cancellation, it is the responsibility of the employee to terminate any arrangements in process except for the removal of effects or the move of a mobile home, which the employer will terminate through Central Removal Service (CRS).

2.10.3 Reimbursable expenses will vary according to the stage of the relocation. Reimbursable expenses are those which in the opinion of the deputy head or senior delegated officer, are reasonable in the circumstances, not exceeding the limits prescribed in this Directive. Normally, little expense is involved until the employee disposes of a principal residence.

2.10.3.1 As an example, an employee renting accommodation may have terminated the lease and may be unable to retain the accommodation; or an employee owning a principal residence may have sold it and may be obliged to vacate. In the latter case, although the employee may be able to have the sale set aside by agreement with the purchaser, a real estate fee may be payable. In either case, when the employer is satisfied that the employee must vacate the accommodation, a local move of household effects shall be authorized, along with incidental relocation expenses in the appropriate amount.

2.10.3.2 The employer will reimburse an employee for a wide range of incidental expenses related to a relocation. The expenses must be directly attributable to the move, must be clearly reasonable and justifiable, and must not upgrade the financial position of the employee.

2.10.3.3 The incidental expenses must be supported by receipts, the reimbursement of which is subject to judgment by the recommending authority that the expenses are within the intent of the provision and are reasonable in the circumstances.

2.10.4 Reimbursement of payments made for rent in advance (see Temporary Dual Residence Allowance [TDRA]) of the move, or for legal fees on purchase of a principal residence, may also be authorized.

2.11.1 If an employee is authorized to relocate while in travel status at the new place of duty, such circumstances shall change the status from travel to relocation. If the employee is eligible for assistance such as TDRA, it shall be approved. The assistance shall start the day following the effective date of relocation.

2.12.1 Specific directions shall be incorporated in departmental procedures as follows:

1. the specific relocation provisions negotiated for an employee-requested relocation for personal reasons (see section 2.9.) or a person appointed from outside the Public Service, (see section 12) shall be placed on the employee's relocation file; reimbursement shall be confined to the terms agreed to, if any, and shall be subject to the limitations of this Directive;
2. the pre-authorization to travel "Travel Authority and Advance" form, shall be completed prior to the move and placed on the employee's relocation file;
3. when an isolated post is not involved, a record of all time extensions authorized, and of long-term storage approved shall be placed on the employee's relocation file.

2.12.2 If the employee's employment with the federal government terminates for any reason during the relocation, the expenses incurred following the date of termination of employment are not reimbursable under this Directive.

2.13.1 There is a two year time limit to receive reimbursement on a relocation from the date of registration with the contracted service provider. Based on exceptional circumstances, employees may request an extension by submitting a business case to the departmental national coordinator who shall forward the submission with their recommendation to the Project Authority at TBS for approval.

3.1.1 This relocation directive provides a customized approach for each participant's particular needs. It is an NJC Integrated Relocation Directive for eligible employees relocating within Canada. It provides employees with access to professional relocation services such as planning, marketing assistance and destination services throughout every step of the employee's move.

3.1.2 The NJC Integrated Relocation Directive is designed to encourage and facilitate door-to-door moves thereby eliminating the need for additional assistance such as Temporary Dual Residence Assistance (TDRA), etc., through improved move management.

The Directive is divided into three separate yet interdependent sets of entitlements: Core Component, Customized Component, and Personalized Component.

3.2.1 Core Relocation Component

3.2.1.1 Purpose

The purpose of this section is to describe the Core entitlements available to employees who are relocated. It includes those basic provisions covering the reimbursement of eligible expenses, such as real estate commissions, legal fees, which are directly reimbursed by the employer via its Third Party Service Provider and includes some enhancements such as relocation planning and destination services.

3.2.1.2 Funding Overview

Core entitlements within described parameters are 100% funded by the department unless specifically stated otherwise.

Example:
An employee who incurs real estate commission expenses for $15,000 would be reimbursed the $15,000.

The following is an overview of Core entitlements available to employees. Full information on the conditions and limitations of particular entitlements are included in the appropriate section of the Directive.

An Overview

Appraisal Fees - sale of home
Building/Structural insp. (on purchase)
Business telephone calls - HHT
Car Shipment - 1 private motor vehicle (PMV)
Cleaning of one residence
Counselling - relocation planning
Dependent Care
House Hunting Trip expenses
Interim accommodation, meals & miscellaneous allowance
Legal Fees - acquisition of home
Legal Fees - disbursement
Legal Fees - sale of home
Legal Fees - acquisition of lease
Long Term Storage (IP/LDP only)¤ Mortgage breaking penalties - non-portable mortgages only
Mortgage interest differential on purchase (non-portable mortgage)
Power of Attorney Fees
Private Sale Assistance
Real Estate Commission (sale)
Rent in advance of a move
Rent and lease liability
Rental Agency finding fees
Shipment of household goods 20,000lb/9,071.94kg
Shipment of Mobile Home - with limitations
Storage in transit
TDRA 6 months of actual expenses
Travel to new destination expenses

3.2.1.3 While the utilization of the Core Component of this Directive is not mandatory, there is no provision under any circumstances for those items that are not used, to be exchanged or assigned any monetary value which could be added to the Customized Component of the Directive. The employee who chooses not to use the provisions of the Core Component forfeits them.

Example:
A employee who opts not to go on a House Hunting Trip (HHT) foregoes a Basic Core entitlement and will not receive a monetary value for this action.

3.2.2 Customized Component

The Customized Component includes items that can be reimbursed, up to the value calculated from pre-budgeted amounts within the Customized Component provisions.

3.2.2.1 Purpose

1. This fund is provided by the employer to allow employees to claim other elements of a move that are not covered under the Core Fund. It provides the flexibility to choose items that best meet the employees' relocation needs.
2. These expenditures are funded from the employee's funding envelope. The amount of money available to an employee is determined from the funding formula and is different for each employee based upon his/her personal circumstances. Since this fund is for the sole purpose of enhancing a move, unused or remaining monies shall be returned to the department and are not payable to the employee.
3. All expenditures considered as part of an enhancement to the move shall be charged against the Customized fund first unless specifically disallowed in the Directive, and any expenditures in excess of the Customized fund shall then be funded from the Personalized fund.
4. Custom Funds cannot be used to supplement benefits identified as Personalized Benefits.

3.2.2.2 Entitlements

For information on the conditions and limitations of a particular entitlement, refer to the appropriate section within the Directive. The following is an overview of entitlements available under the Customized Component:

Adjustments/alterations to furniture/fixtures
Additional appraisals costs
Additional insurance (shipment of HG&E)
Boarding of pets (HHT)
Bridge Financing - interest only
Building Inspection
Capital Improvements
Car rental - upgrade
Children and extended family - travelling expenses
Crating
Dependent care
HHT/DHIT additional expenses/days
Home relocation loan - interest
Home Renovation (disabled family)
Interim Accommodations, meals and miscellaneous relocation allowance
Marketing incentives
Miscellaneous shipping expenses
Mortgage Default Insurance
Premium Professional cleaning expenses
Property management fees
Property maintenance fees
Incidental Relocation expenses
Shipment of antiques/art
Shipment of boats
Shipment of pets (with certain limitations)
Shipment of RVs
Shipment of 2^nd and additional PMVs
Shipment of trailers
Short term loan - interest
Spousal services
Travel expenses for extended family members
TDRA inclusive of rent in advance

3.2.3 Personalized Component

3.2.3.1 Purpose

The Personalized Component fund items that can be reimbursed, up to the value calculated from "savings" or incentives generated/earned from the Core Component provisions, the relocation allowances (if applicable) and non-accountable allowances.

This fund is the employee's money and may or may not be used to enhance his/her move. The Employee will have final decision on how the Personalized Component funds are expended.

Upon completion of the move or at the end of 12 months, whichever comes first, any monies that cannot be applied to non-taxable reimbursable expenses as per Canada Revenue Agency guidelines, are to be issued to the employee as a taxable benefit.

3.2.3.2 Entitlements

For information on the conditions and limitations of a particular entitlement, refer to the appropriate section within the Directive. The following is an overview of entitlements funded under the Personalized Component to employees on relocation:

Adjustments to furniture
Additional insurance
Bridge Financing - interest only
Building Inspection (on sale)
Car rental
Children and extended family
Crating
Dependent care
Equity loss
HHT/DHIT additional expenses/days
Home Renovation (disabled family)
Interim Accommodation, Meals and Miscellaneous relocation assistance
Marketing incentives
Miscellaneous shipping expenses
Mortgage Default Insurance Premium
Mortgage Interest Differential
Mortgage interest Buy-down
Mortgage pay-down penalty when porting applicable
New Home warranties
Professional cleaning
Property management fees
Property maintenance fees
$25,000 relocation loan assistance - interest only
Incidental Relocation expenses
Shipment of antiques/art
Shipment of boats
Shipment of furniture and effects above Core
Shipment of pets (with limitation)
Shipment of RVs
Shipment of 2nd/additional PMVs
Shipment of trailers
Short term loan assistance - for home deposit (interest only)
Spousal services Storage in transit

The following services provided to the employee's spouse or common law partner may be reimbursed:

Customized/Personalized Funds

• Employment search
• Employment assistance
• Travel to/from interviews
• Preparation of CV
• Photocopy and transmittal costs for transcripts of academic records.
  1. Expenses are subject to Canada Revenue Agency policy and guidelines.
  2. Receipts are required.
  3. A taxable benefit could result from these reimbursements.

The calculation of the funding formula shall be determined from the table found at the end of this section. For information on the conditions and limitations on any part of the calculation, please refer to the appropriate area within this section.

3.4.1 Customized Component

3.4.1.1 Element #1 - Real Estate Commission

The first element used to calculate the Customized Fund varies based upon the accommodation status at the time of relocation notification as follows:

Homeowner: 35% of the real estate commission payable based upon the established appraised value of the home to a maximum of $5,250. (applicable taxes excluded).

Renters: A renter at origin will be credited with $1,000.

Notes:
1. The funding allowance provided to a homeowner is greater because the expenses associated with buying/selling a home are far greater than those of renters disposing of or acquiring rental accommodation.

2. The sale price of the principal residence will be used in lieu of an appraisal to establish the funding envelope should an employee's principal residence be sold within the time that a transfer notice has been received and before the consultative process commences with the Third Party Service Provider.

3.4.1.2 Element #2 - Transportation of Family

The second element used to calculate the Customized Fund is the cost of one-way transportation to the new place of work location. For calculation purposes only, the funding will be based on the distance, one-way, between the former and new place of work, multiplied by the family size, multiplied by the appropriate kilometric rate as per the Department of Finance annual rate (rate based on point of origin), multiplied by 35%.

Formula: 35% x (distance x (current Department of Finance annual rate) x family size)

Example:
The point of origin is Quebec City. Road distance between the old and new place of duty is 3,000km and the number of persons travelling is 4. The amount to be transferred to the funding envelope is: 3,000kms x 4 = 12,000kms x $0.42 = $5,040 x 35% = $1,764

Note:
In those instances where the employee and dependants are transported to the new destination via the employer's owned/leased transportation, employees will not be entitled to this element of the Customized funding and the mileage calculation from the origin post to the new post will not apply.

3.4.1.3 Element #3 - Transportation of Household Goods

The third element used to calculate the Customized Fund is based upon the cost of shipping an average of 1,000 lb/453.60 kg household goods per unit/room from one location to another. Household goods exclude vehicles of any kind.

Formula: 35% x cost to ship household goods per qualifying rooms (based on a zone-to-zone matrix.)

3.4.1.4 Qualifying Rooms Include: kitchen, bedrooms (including bedrooms in finished basement), living room, recreation room, family room, dining room, basement, garage (not condos and apartments), out-building/storage shed (limit of one), storage room (separate from apartment) confirmed via appraisals for home owners and a signed listing for renters.

3.4.1.5 An employee sharing accommodations is entitled to shipment of HGE weight factor based on the rental formula. Example: 3 people rent a 3-bedroom house and rent is based on "the/a room". The employee is entitled to the weight factor of 1 (one) room. If the rental formula is based on the entire premises divisible by the number (3) of shared tenants, then the employee is entitled to 1/3 of the entire number of rooms.

Notes:
1. This applies to articles shipped under Core that the moving firm will accept on a straight-weight basis only (policy centre confirmed rates).

2. In those exceptional cases where labourers are flown into remote communities for packing, etc., this cost will be excluded from the formula configuration being used.

3.4.2 Personalized Component

3.4.2.1 Element #1 - Non-Accountable Incidental Expenses and Transfer Allowances

3.4.2.1.1 The Non Accountable Incidental Expenses and Transfer Allowances shall be paid 30 days in advance of the move date of the HG&E as follows:

• Non EX/GIC employees shall receive the Canada Revenue Agency (CRA) Non-Accountable Incidental Expenses Allowance credited to the Personalized fund in an amount of $650.

This allowance is meant to offset some of the losses associated with a move such as:

Admissible Expenses - Customized/Personalized

• food which cannot be shipped (e.g. frozen food, perishables);
• household goods which cannot be shipped (e.g. paint and building materials);
• house plants;
• connection and disconnection of electrical appliances and preparation for shipment (e.g. blocking drum in washer, securing stereo turntable);
• disassembling and assembling of garden and patio furniture;
• removal or installation of valance boxes, curtain rods, wall hooks, clocks, wall mirrors;
• taking up or re-laying hall runners, etc., labour of altering and re-hanging existing drapes and curtains;
• purchase of school books at new location, if such books are required for the normal course of study and are not provided free of charge by the school authority (only applicable if relocation takes place during school year);
• non-cancellable portion of fees such as insurance and local clubs and associations, prorated;
• tuning of pianos;
• photocopy and transmittal costs for transcripts of academic records for employee or children;
• replacement of propane tank;
• other minor out-of-pocket expenses;
• ... see section 11.5

Inadmissible Expenses

• purchase of new goods such as furnishings, rugs, drapes and household equipment;
• improvements and repairs to effects which are already owned.
• Non EX/GIC employees shall receive a Transfer Allowance equivalent to two (2) weeks salary. The allowance is based on the annual salary effective on the date of appointment at the new location.
• EX/GIC shall receive a Transfer Allowance equivalent to four weeks salary in lieu of the CRA Non-Accountable Incidental Expenses Allowance.

3.4.2.2 Element #2 - Core Benefit Transferable Savings

Employees may increase their Personalized funding envelope by realizing savings in the following ways:

1. opting for not selling the former principal residence;
   
   The employee must exercise this option within fourteen calendar days of receiving the principal residence appraisal report.
   
   
2. reducing long term storage costs - IP and/or LDP, only;
3. reducing the length and cost of House Hunting Trip/staying over on Saturday at destination;
4. shipping below the threshold.

(1) Real Estate Commission Savings - not selling principal residence

• Employees who elect not to sell their homes at their former place of duty may transfer 80% of the real estate commission fees that would have been payable had the home been sold (taxes excluded) to the Personalized Funding Envelope.
• The amount payable is calculated on the appraised value at pre-negotiated corporate real estate commission rates, capped at $12,000.
• Those taking this credit must sign a waiver foregoing any future reimbursement by the Crown of real estate fees, legal fees or other related disposal costs for the property in question.

Example:
Average appraised value of home is $300,000 max. The commission at 5% is $15,000. Therefore an employee could transfer $12,000 (i.e., $15,000 x 80%) from the Core to the Personalized fund.

(2) Savings from Reducing Long Term Storage Costs

Employees who are posted to an Isolated Post and into Crown accommodation where it is impossible to normally accommodate their major appliances are entitled to Long Term Storage at public expense.

Those employees who make alternate arrangements and decide not to store their major appliances, may transfer 80% of the savings resulting from not having to store their fridge, freezer, stove, washer, dryer, and/or dishwasher, to their Personalized Fund.

Note:
For transfer value purposes, the saving is to be calculated on the weight/volume (industry averages) of the items, based on the actual duration of the storage requirement up to a maximum of 24 months (see Section 11 - Savings from reducing Long Term Costs - for appliances only).

* inclusive of handling (in and out) @ $1.40/100 lb, insurance @ $0.41/100 lb/month, and storage costs @ $1.57/100 lb/month.

Note: These classes of appliances vary in size and weight: a 6 cu ft refrigerator weighs 150 lb, and a 7-10 cu ft weighs 250 lb, a 15 cu ft freezer could weigh 340 lb, a 30 inch stove/range could weigh 225 lb.

(3) Savings from a Shorter House Hunting Trip (HHT)

1. Employees authorized to drive 650 km or less one-way and who have successfully completed the HHT in less than 5 days may transfer 100% of all lodging, meals, and incidental savings for the unused days (capped at $250) to the Personalized Fund. A normal length HHT consist of the following:
   • 5 days meals and incidental allowance (HHT) + 2 days (travel status)
   • 5 nights accommodation (HHT) + 1 night accommodation (travel status)

   Example:
   An employee and spouse or common law partner departed on Sunday and returned on Thursday used 3 days meals and 3 nights accommodation. The employee could transfer the cost of 2 days meals for each of the employee and the spouse or common law partner and 2 nights accommodation and 2 days incidentals up to a maximum of $250 to the Personalized Fund.

   OR

   Incentive for Staying over a Saturday Night

2. Employees departing on HHT who are flying and arrange their itinerary so that they are able to stay at destination over a Saturday night save the Department in reduced airfare costs. Savings are based upon return full fare economy airfare from point of origin to final destination, direct/non-stop (except when the carrier forces a connection/stopover such as flight from Halifax to Whitehorse). Employees in these cases shall receive $250 into their Personalized Fund.
   • Stay over must be at destination, not en route.
   • Does not apply to employees relocating into Crown homes or facilities.

(4) Transportation of Household Goods Below the Threshold

Another element used to calculate the Personalized Fund is based upon the cost of shipping an average of 1,000 lb/453.60 kg household goods per unit/room from one location to another. Does not include the shipment of vehicles for calculation purposes.

Transferees whose entire shipment of household goods and effects is below the established weight threshold may transfer, to their Personalized Funding envelope, 80% of the savings resulting from shipping weight below this threshold.

1. Based on appraised value; homeowners only (maximum transferable per homeowner $5,250.)
2. Qualifying rooms - (kitchen, bedrooms, living room, recreation room, family room, dining room, basement, garage (not condos and apartments), out building (limit of one), storage room (separate from apartment); weight of ATVs, snowmobiles, motorcycles, etc., stored in garage is excluded from weight factor; (1 kg=2.2046 lb)
3. Entitled to a credit of 80% of the Real Estate Commission (Corporate rate) that would have been payable if house was sold.

The House Hunting Trip (HHT) is meant to provide an employee with the opportunity to secure suitable accommodation at the new place of duty.

The HHT should result in most moves being door-to-door, hence considerably reducing the cost for interim accommodation, meals, and incidental expenses and eliminating unnecessary storage in transit costs.

Employees who plan to re-occupy a previously occupied residence or who have already secured accommodation or who have been assigned an "Official" Crown-owned or leased accommodation associated to special functions are not entitled to a HHT. However, entitlement exists for a destination home inspection trip (DHIT).

Before proceeding on an HHT/DHIT, prior approval must be received from the receiving manager/relocation co-ordinator. An employee who is relocating to a new post (including Isolated Posts) where a viable market exists is eligible for an HHT. Employees are deemed to be on business travel for the normal duration HHT (5+2 days). Annual leave/compensatory time off may be used for extended periods.

Employees may schedule their HHT in order to benefit from provisions that enable them to transfer funds into their Personalized Fund. See section 3.4.2.c.

4.4.1 Total travel time shall not exceed two days, except when distances and/or connections are such that the total return journey cannot be accomplished in that period. In such cases, additional travel time shall be authorized by the Departmental National Coordinator and those expenses shall be paid from Core.

4.4.2 However, additional travel time and related expenses, resulting from the employee selecting a different mode of transportation other than that which would normally have been used, will be funded from the Personalized Fund.

4.4.3 Annual/compensatory time off (authorized leave) will be used for these additional days.

Reimbursement of allowable HHT expenses for transportation, accommodation, meals and incidental expenses shall be paid as if the employee or spouse or common law partner, or both, were in travel status in accordance with the Travel Directive.

• Only one incidental expense shall be paid per family.

The benefits outlined in this section are funded from both the Core Fund and, if need be the Customized/Personalized Funds as follows:

An employee or spouse or common law partner, or both, may be authorized a HHT of up to 5 days (5 nights) duration at the new location. The total duration of the HHT shall not normally exceed 7 days (6 nights) total, inclusive of travel time.

• An employee who has taken an HHT, and who subsequently decides not to relocate, shall not be required to reimburse the department for the cost of the HHT.

Employees may use funds from the Customized/Personalized Funds to extend the duration of their HHT by up to 4 days as follows:

• Family Issues - a maximum of 2 days for locating day care, school, and/or making specialized medical arrangements; and/or
• Finding Accommodation - a maximum of 2 days to find suitable accommodation (other than principal residence) such as elder care facilities.

Employees who wish to have their children/extended members of the family accompany them on a HHT may do so by utilizing funds from the Customized/Personalized Funds.

The number of rooms that an employee shall be entitled to while proceeding to the new location is based on family size. The following table outlines the room entitlement by family size:

• Family size of 1 = 1 room for 1 person
• Family size of 2 = 1 or 2 room(s)
• Family size of 3 to 5 = 2 rooms
• Family size of 6 or 7 = 3 rooms
• Family size of 8 or more = 4 rooms

• Employees will be reimbursed actual and reasonable commercial lodging expenses within the average range found in the PWGSC Accommodation Directory: http://www.hcrd.gts.gc.ca/ehcd_e.htm

Core Fund

• Employee and/or Spouse or common law partner - 6 nights maximum inclusive of travel time

Customized/Personalized Funds

• Employees and/or Spouse or common law partner - up to an additional 4 nights
• Children and extended family - up to a maximum of 10 nights

Employees shall be paid the daily meal allowance in accordance with the Travel Directive meal rates per person per day plus only one incidental allowance per family unit per day as follows:

Core Fund

• Employee and/or Spouse or common law partner - 7 days maximum inclusive of travel time

Customized/Personalized Funds

• Children and/or extended family - a maximum of 11 days of a meal allowance for each dependant
• Employee and/or Spouse or common law partner - a maximum of 4 days

Employees shall be provided with the most practical and economical return transportation from the place of duty to the new location for each authorized person as follows:

Core Fund

• Commercial transportation - Employees and spouse or common law partner; or
• Private Motor Vehicle - expenses reimbursed in accordance with the kilometric rate established by the NJC Travel Directive. Where it is practical, an employee may travel to the house-hunting destination at the end of a regular workday or on weekends.

Customized/Personalized Funds

• Commercial transportation expenses when travel is authorized - Children and Extended Family.

Notes:

1. All travel via a commercial carrier shall be arranged by the third party service provider with the Government's contracted travel services.
2. There will be no reimbursement from either Core or Customized Funds for travel arrangements made outside of this contractor.

To conduct house hunting/home inspection, an employee may be reimbursed the following:

Car Rental - Mid-size car (HHT/DHIT)

Core Fund

• Up to a maximum of 6 days (HHT) or
• 3 days (DHIT) reimbursement of actual and reasonable mid-size car rental expenses
• Actual and reasonable gas expenses
• Parking and toll charges for 6 days (HHT)/3 days (DHIT)

Personalized Funds

• Car rental expenses in excess of Core - Upgrades and longer periods

Private Motor Vehicle (HHT/DHIT)

Core Fund

• Actual mileage driven calculated at NJC Travel Directive kilometric rate
• Parking and toll charges for 6 days (HHT)/3 days (DHIT)

Core Fund

• The cost of telephone calls and faxes related to the house hunting

Notes:

1. Receipts should be provided if available.
2. No "calls home" will be reimbursed, as the cost of telephone calls home is included in the incidental expense allowance.

The costs associated with dependent care as a result of the HHT shall be reimbursed in accordance with the Travel Directive.

Employees shall be reimbursed for dependent care costs additional to any existing dependent care arrangements, based on a maximum per day/night as follows:

Core Fund

• Actual and reasonable dependent care expenses up to a daily maximum of $35 Canadian, per household, with a declaration; or
• Up to $75/night
• Up to 7 days.

Customized/Personalized Funds

• Expenses beyond Core are subject to availability of funds

An employee shall be reimbursed actual expenses from the Customized/Personalized Funds for the boarding of household domestic pets while on HHT.

• An employee may take more than one HHT.
• Costs in excess of the Core 5 days must be funded from the Customized/Personalized Funds.
• Exceptional cases are to be submitted to TBS for approval.

4.18.1 Once accommodation has been secured there is no entitlement to subsequent HHT. An employee who re-occupies a previously owned home will be required to reimburse all HHT related expenses (less DHIT trip expenses), and any credits to the Personalized envelope.

Employees who plan to re-occupy a previously owned residence or who have already secured accommodation or who have been assigned an "Official" Crown-owned or leased accommodation associated to special functions are not entitled to an HHT. However, entitlement exists for a home inspection trip. Employees who qualify for a DHIT are entitled to:

Core Fund

• Return and local transportation (employees or spouse or common law partners)
• Up to 2 travel days
• Up to 2 days at destination (3 nights accommodation, 3 days meals and incidentals), to conduct inspection or to finalize arrangements for school or for elder care

Personalized Funds

• Spousal expenses

Where no HHT was utilized in advance of the departure/Report date, an employee may be reimbursed from the Core Fund reasonable HHT expenses such as dependent care/car rental, while occupying Interim Accommodation at the new place of duty.

An employee may claim the above expenses, however, it shall not increase the amount of Interim Accommodation, Meals and Miscellaneous Relocation Allowance (IAM&MA) which would normally have been authorized.

Example:
An employee unable to take a HHT because of operational requirements and who has not secured a residence prior to departure date shall proceed to the new location and will be authorized up to 15 days IAM&MA from the Core Fund. Expenses for childcare and a car rental may also be reimbursed if necessary. However, the 15 days of IAM&MA shall not normally be extended. Any extensions to IAM&MA shall be administered in accordance with Section 5.

The payment of IAM&MA either at the point of origin and/or at destination is meant to reimburse employees for living costs incurred when they cannot occupy their own living accommodation because their effects are being packed or unpacked, or at the new location while they are waiting to move into their own accommodation, either at the point of origin and/or at destination.

5.2.1 Employees shall attempt to coordinate the move of Household Goods and Effects (HG&E) as closely as possible with their reporting date/the disposal of their old residence, and the occupancy of their new residence in order to minimize the time spent in interim accommodation.

5.2.2 The Departmental National and/or Regional Coordinators of both the departing and arriving locations shall provide the Third Party Service Provider all relevant information to assist in the coordination of the employee's move and to minimize the time spent in interim accommodation.

5.2.3 Managers shall allow flexibility of reporting dates to enable the employee to coordinate relocation activities effectively and in the most cost-effective manner.

5.3.1 Approval to occupy interim accommodation is not automatic nor is it an entitlement. Prior approval for IAM&MA must be obtained from the Departmental National Coordinator or his/her designate within the department/region.

5.3.2 IAM&MA expenses shall normally be reimbursed only for the period the employee remains necessarily separated from his/her household goods and effects; or permanent accommodation has not been obtained/occupied and suitable alternate accommodation is not available.

5.3.3 Employees who must remain in interim accommodation as a result of delays in the delivery of their household goods and effects caused by the department or its contracted agents, will be reimbursed actual and reasonable expenses within prescribed limits for the entire period that the employees are awaiting the delivery of their HG&E.

Within the prescribed limitations, employees will be reimbursed living expenses as follows:

5.4.1 Entitlements

5.4.2 Source of Funding

5.5.1 The movement of an employee's Household Goods and Effects to the new location will not normally be authorized until the employee has found suitable permanent accommodation.

5.5.2 Meals are payable during the unpack day regardless of whether or not the professional mover or employee does the unpacking.

5.5.3 In cases where additional time may be required for example for cleaning or inspection of the accommodation, a maximum of 2 days of additional IAM&MA may be authorized at the beginning of the move by the Departmental National Coordinator through the receiving manager and reimbursed from the Customized/Personalized Funds.

The Departmental National Coordinator is responsible to authorize IAM&MA requests beyond the initial 15 days and not to exceed 30 days in total.

5.6.1 Each IAM&MA request beyond 15 days must be approved by the Departmental National Coordinator or Regional Relocation Coordinator as assigned by the department upon registration with the NJC Relocation - IRP Directive.

5.6.2 Approval of IAM&MA beyond the initial 15 days shall be authorized in the following situations:

• a market where there is a limited selection of housing; or
• the HG&E were not available for delivery to the new residence because of delays caused by the moving company; or
• an employee was denied a change in reporting date when such a change could have resulted in a reduction of the 15 days IAM&MA; or
• permanent accommodation has not been obtained/occupied or suitable alternate accommodation is not available.

5.6.3 Approval of IAM&MA beyond the initial 15 days shall not be authorized in the following situations:

• when interim accommodation is the result of a decision to await occupancy of a certain type of permanent accommodation even though there is other suitable accommodation available; or
• when the household goods could have been delivered within the initial 15 days; or
• when awaiting occupancy of Crown-owned/leased (unless designated) or private accommodation (rented/purchased/under construction), is a personal decision.

Awaiting occupancy of Crown-owned/leased (unless designated) or private accommodation (rented/purchased/under construction), is a personal decision. There will be no IAM&MA beyond 15 days.

5.6.4 In exceptional circumstances, employees may be reimbursed lodging expenses for any days in excess of 15 days when:

• the HG&E were not available for delivery to the new residence because of delays caused by the moving company;
• Permanent accommodation has not been obtained/occupied or suitable alternate accommodation is not available

Core Fund

• The employee remains separated from his/her HG&E for reasons beyond his/her control
• Permanent accommodation has not been obtained/occupied or suitable alternate accommodation is not available

Customized/Personalized Funds

• In excess of 15 days

• Employees will be reimbursed actual and reasonable commercial lodging expenses within the average range found in the PWGSC Accommodation Directory.
• Accommodation expenses will be paid out of the Core, Customized and Personalized funds as specified in the tables 5.4.1 and 5.4.2.
• Employees are expected to seek out and occupy self-contained accommodation on arrival at destination rather than the higher priced hotel/motel type accommodation.
• The occupancy standards outlined in the HHT trip provisions (see section 4) shall apply - no luxury accommodation will be funded.
• Employees in private accommodation are entitled to an accommodation allowance of $50 per night from Core payable per family/household for each night of occupancy.
• No receipts are required.
• Family occupying both commercial and private accommodation will be reimbursed only one amount - the commercial rate.

• The Travel Directive daily meal allowances will apply.
• The employee, spouse or common law partner, dependants and extended family are each entitled to a meal allowance as specified in the tables 5.4.1 and 5.4.2 (except for Isolated Posts - actual and reasonable expenses will be paid).
• An employee is entitled to a meal allowance on the first and last day of IAM&MA regardless of when the movers arrive at the residence.
• After the first 10 days of interim accommodation (excluding pack and unpack days), the meal rate will be reduced to 65% of the daily meal allowance.

Entitlement to the Daily Miscellaneous Relocation Expense Allowance is outlined in tables 5.4.1 and 5.4.2.

• This allowance is provided for up to 15 days only.
• Applicable for extended family.
• The allowance is calculated as:
  • Employee: 12% of daily meal allowance (Travel Directive rate);
  • Spouse or common law partner, dependants and extended family, each person: 6% of daily meal allowance.

Dependent care expenses incurred during the packing, loading and unloading and unpacking of HG&E will be reimbursed in accordance with the Travel Directive as follows:

Core Fund

• actual and reasonable dependent care expenses up to a daily maximum of $35, per household, with a declaration; or
• up to a daily maximum of $75, per household, with a receipt;
• up to 2 days at origin and 2 days at destination.

Customized/Personalized Funds

• Any additional days that may have been authorized

It is the responsibility of the department to provide employees and dependants with transportation, accommodation, meals and incidentals when relocating from one place of duty to another, within Canada. When travelling to the new location, employees and their family are subject to the Travel Directive meal rates and the special NJC Relocation - IRP Directive miscellaneous relocation expenses allowance.

The benefits outlined in this section are funded from both the Core Fund and the Customized/Personalized Funds as follows:

Note:
TBS bi-annual meal rates can be accessed at the following addresses:

/hr-rh/gtla-vgcl/index-eng.asp

6.3.1 Selecting the Mode of Transportation

• The Department shall determine the most appropriate means of transportation for travel to the new location in consultation with the employee and the DNC. The following factors should be taken into account:
  • the family circumstances at the time of the move;
  • the employees' needs and interests;
  • the employee's reporting date at the new place of duty;
  • the existence of an acceptable road network between the old and the new places of duty, and the weather conditions that prevail at that time;
  • the delivery date of the HG&E; and
  • the time required to reach the new location.
• When a mode of transportation has been approved, it is expected that the family unit shall travel by such mode. Exceptions may be pre-authorized by the Departmental National Coordinator. Where pre-authorization is not provided, the employee is responsible for all additional costs resulting from the change to the means of transportation.
• All official air travel arrangements on a commercial carrier shall be made via the Government's contracted travel services by the third party service provider.
• Reasonable costs resulting from an authorized stop-over for the transaction of official government business (en route) or delays encountered as a result of illness are reimbursable.
• Business class upgrade is not authorized for travel within Canada from either Core or Customized/Personalized funds.

6.3.2 PMV as Primary Mode of Transportation

• In the interests of safe driving, when employee-driven vehicles are authorized, employees shall not normally be expected to drive more than 500 kilometres on any day when the employee has not worked. Trips marginally longer may occur when the employee attempts to reach final destination on a given day.
  • Employees authorized to travel by PMV to the new location shall be reimbursed as follows:
  • PMVs driven - NJC Travel Directive kilometric rate; 
  • Motorcycles - NJC Travel Directive kilometric rate;
  • Trailers that can be towed - reimbursed at 50% of the NJC Travel Directive kilometric rate.

Core Fund

• One PMV/motorcycle
• One trailer

Customized/Personalized Funds

• 2^nd and additional vehicles driven/towed

6.3.3 PMV Passenger

• An employee who travels as a passenger in a private motor vehicle may claim a kilometric allowance:
  • if the operator of the vehicle is not eligible to claim a kilometric allowance;
  • actual and reasonable payments made to the operator may be reimbursed;
  • this amount is not to exceed the kilometric allowance detailed above.
• A receipt is required when a reimbursement is requested for payment made to the operator of the vehicle.
• The employee is not entitled to a kilometric allowance when the operator of the vehicle is eligible for the allowance.

Core Fund

• Actual and reasonable payments subject to kilometric allowance limitation;
• When the employee travels as a passenger in a private motor vehicle, the operator of which is eligible to claim a kilometric allowance, the employee will not be reimbursed for any kilometric allowance.

6.3.4 Ferry and Toll Charges

• Actual and reasonable expenses for road, ferry, bridge, tunnel tolls and parking charges are reimbursable.
• Funding shall be determined by the manner in which the kilometric allowance is funded (i.e. toll costs incurred for a second vehicle shall be funded from Customized/Personalized components).

6.3.5 Commercial Carriers as Primary Mode of Transportation

Core Fund

• Expenses for employee and dependants

Customized/Personalized Funds

• Expenses for extended family

• Employees will be reimbursed actual and reasonable commercial lodging expenses within the average range found in the PWGSC Accommodation Directory.
• Accommodation expenses will be paid from either Core or Customized or Personalized funds as specified below.
• The occupancy standards outlined in the HHT trip provisions shall apply.

6.4.1 Private Accommodation

• Employees in private accommodation are entitled to an accommodation allowance payable per family/household for each night of occupancy as follows:

Core Fund

• $50.00 per night/family
• receipts are not required
• a family occupying both private and commercial accommodations will be reimbursed only the commercial rate

Customized/Personalized Funds

• Not applicable

6.5.1

• The employee, spouse or common law partner, dependants and extended family are entitled to meal allowances as specified below:
  • the Travel Directive meal allowances apply;
  • each dependant will be entitled to a meal allowance;
  • extended family meals are funded from Customized funds.

6.5.2 Daily Miscellaneous Relocation Expense Allowance

• This allowance is calculated as follows:
  • Employee: 12% of daily meal allowance (Travel Directive)
  • Each dependant: 6% of daily meal allowance
  • 6% of daily meal allowance applicable to extended members of the family

6.6.1 Authorized Stop Over

• Additional travel time and costs resulting from an authorized stop over for the transaction of official government business (en route) or delays encountered as a result of illness are reimbursable from Core.

6.6.2 Non-authorized Stop Over

• Employees authorized to travel by PMV or other non-commercial means, who make a stop over for personal reasons, shall not be provided with any additional travel time.
• No reimbursement of costs resulting from such a stop.
• Under normal circumstances, an employee will stay each night at a different location while en route to the new destination. However, an employee who spends two nights at the same location shall be reimbursed the normal travelling expenses (for the distance to be covered between the old and the new workplace).

• When the employee and family have been relocated, one or more dependants (who had lived in the family home at the time of the relocation) may remain at the old location (e.g. to complete an educational term or for other justifiable reasons).
• When such dependants rejoin the family group:
  • travelling expenses to the new place of residence shall be reimbursed in accordance with this Directive;
  • incidental travel expenses shall not be paid;
  • under no circumstances will expenses (e.g. during mid-term break) for holiday travel to join the family be considered.

It is the policy of the Department to assist employees in the disposal and acquisition of a principal residence, when rented.

• Employees disposing of rental accommodation should attempt to schedule their departure to avoid lease liability payments.
• Employees should seek rental accommodation which will be available at the time of their intended move, in order to reduce payment of rent in advance, or interim accommodation costs.
• Employees shall consult and/or discuss prospective terms of lease with their Relocation Counsellor for professional clarification.

The benefits outlined in this section are funded from both the Core and if need be, the Customized/Personalized envelopes as follows:

Employees who incur rent or lease liability in order to dispose of his/her rented accommodation will be reimbursed as follows:

Core Fund

• An amount up to the equivalent of three months' rent; or
• Amounts required by law in excess of three months' rent **

** An alternative arrangement should be explored to determine if a less costly settlement could be arranged. All findings and approval must be directed to the Departmental National Coordinator.

Note:
The employee and family must be open to all options that minimize the employer's costs such as sublet arrangements (with assistance from rental search firms if appropriate) or payment of mandatory penalties for early termination of a lease. The personal family circumstances have to be considered before effecting a lease termination and TDRA (as per terms and rates established within the NJC Relocation - IRP Directive) will be provided in those instances where the family has to remain behind until completion of the regular school term.

There is no entitlement to reimbursement for rent or lease liability that results from property damage by the employee.

Any damage resulting from a sub-let arrangement remains the employee's responsibility and will not be reimbursed.

The employee may be reimbursed actual and reasonable expenses for the cost of professional cleaning of the former residence after the household effects have been loaded and at the new residence before or after the unloading of furniture - maximum entitlement under Core is not to exceed $100 (taxes included) in total for cleaning as follows:

Core Fund

• Up to a maximum of $100 (inclusive of taxes)

Customized/Personalized Funds

• Expenditures over Core

Note:
Receipt/proof of payment is required.

• Employees are entitled to be reimbursed for the services of a Rental Search Agency (RSA) to find either:
  • permanent rental accommodation, or
  • Temporary Dual Residence Accommodation (TDRA).
• Assistance shall not exceed two (2) days, and is to be funded from Core.
• Employees will be reimbursed actual and reasonable expenses for services provided by professional rental firms up to the pre-negotiated corporate rates.
• Where established rates and services have not been negotiated, reimbursement will be up to an amount equivalent to the pre-negotiated corporate rates in similar locations.
• Where an employee uses the services of a RSA during the HHT phase to locate permanent rental accommodation and subsequently decides to purchase a residence instead, and has not moved in or signed a lease, the RSA fees will not be deducted from the purchasing costs.
• When the employee engages the services of a RSA and subsequently chooses to cancel the services and fails to notify the Rental Find Firm (7 days or more) prior to arrival, he/she will be personally responsible for any cancellation fee charges.

• Temporary Dual Residence Assistance (TDRA) is provided when the employee, due to circumstances outside the employee's control, is temporarily in a position of maintaining two residences. Two situations which are covered by this provision:
  • when employees must lease accommodation before their arrival at the new place of duty, or
  • when one or more dependants of an employee remain at the former place of duty to complete an educational term (secondary school - current semester, college/university - current school year), or other justifiable reason.
• When employees must lease accommodation before their arrival at the new place of duty, they may be reimbursed up to the cost of the first month's rent out of Core funding, with the following conditions:
  • Reimbursement shall be calculated from the first day of the lease at the new place of duty and cease on the date the employee vacates the former residence.
  • Should the period of assistance exceed two months, further assistance may be paid out of Customized/Personalized Funds.
  • When an employee originally moved as a renter, then subsequently purchased a residence, and was reimbursed legal fees and other associated acquisition costs, the employee shall repay any financial assistance paid from Core Fund under this provision.
  • When this provision is used, interim accommodation shall be limited to the day following delivery of the employee's furniture and effects.
• When one or more dependants of an employee remain at the former place of duty, the employee shall be given an allowance of $525/month to help defray the dependant's living costs. The following conditions apply:
  • Only one allowance shall be paid.
  • This allowance is not payable if other TDRA allowances are being paid.
  • Eligibility is for a maximum of 180 days or end of school year.

Applicable to employees with dependants who remain in the family home.

This entitlement is based on the premise that the employee will make travel arrangements more than 14 days in advance.

When a door-to-door move is not possible, employees shall be entitled to travel home on average every two weeks while on Temporary Dual Residence Assistance (TDRA). The total number of weekend travel home trips shall not exceed:

• two (2) trips over the initial thirty days of the TDRA; and
• four (4) trips over the initial sixty days of the TDRA; and
• not to exceed five (5) trips of the period of the TDRA.

Payment of these transportation expenses comes from the Core fund.

For employees who rent accommodation at destination, legal fees incurred in approving the form and legality of a lease shall be reimbursed as an incidental expense under Core.

To enhance the employee's mobility by assisting in the disposal of a principal residence at the former place of duty.

The time limit on the sale of a home is governed by clause 2.13.1.

Employees may request an extension to the prescribed time limits in situations where the sale of the home is delayed due to exceptional circumstances.

• the employee must submit a business case to the DNC who shall forward the submission with their recommendation to the Project Authority at TBS for approval.
• the Project Authority will provide a written response to the request, as early as possible, but no later than ten (10) working days after receipt of the submission.
• requests for extension shall not be unreasonably requested or denied, in accordance with the Principles outlined in the Directive.
• exceptional circumstances may include, but are not limited to the following examples:
  • Medical conditions of employee/dependants
  • Education commitments
  • Depressed housing market conditions

Employees may be reimbursed the difference between the appraised value of their principal residence at origin and the actual selling price, if the latter is lower.

Core Fund

• Employees can reduce the selling price by up to 10% of the appraised value.
• An employee can accept a lower selling price and be reimbursed the difference between the selling price and the appraised value up to 10 % of the appraised value.
• Limited to $15,000
• No Home Equity Assistance (HEA)

Customized/Personalized Funds

• Any amounts above $15,000 - subject to availability of funds from the envelope and subject to CRA rules

Notes:

1. The appraised value is to be determined by means of a certified appraisal as per the provisions under the IRP contract.
2. If an employee wishes to accept an offer of purchase for the principal residence at origin that is less than 95% of the appraised value of the home, the employee must first obtain the approval of the Departmental National Coordinator. All such cases are to be submitted by CRSP directly to the Departmental National Coordinator for approval.

Example:
Home appraised at $100,000 but is listed at $105,000. If the selling price is reduced to $90,000 because of the 10% option, prior approval must be obtained from the Departmental National Coordinator because the sale price is now below 95% of the appraised value.

There is no entitlement for the reimbursement of expenses associated with the sale of a property unless the employee, his/her dependants or both, immediately prior to official notification of the posting, occupied the residence as the principal residence (as defined by Canada Revenue Agency).

The reimbursement of expenses in this Directive is limited to a lot size of not in excess of 1.235 acres (1/2 hectare) or less, unless otherwise required by zoning law, but not to exceed 4 acres (2.47 hectares).

When an employee sells land or acreage as a parcel with the principal residence, the employee shall only be reimbursed for that portion of the cost which results from the sale of the residence together with the lot size limitations as indicated above.

Where the principal residence is co-owned by a person who is not the spouse or common law partner or a dependant of the employee:

• Only that portion of the expenses directly proportional to the employee's legal share of the property shall be reimbursed;
• The employee must provide such information regarding the percentage of ownership the Third Party Service Provider requires.

The benefits outlined in this section are funded from both the Core Fund and if need be, the Customized/Personalized Funds as follows:

Employees shall be reimbursed actual real estate commissions under the Core Fund not exceeding the rates established with the Third Party Service Provider.

Employees shall be reimbursed expenses incurred to complete the sale of the property such as:

• legal fees and disbursements including applicable taxes;
• legal expenses incurred to provide clear title to a property.

These expenses shall be reimbursed from the Core Fund as follows:

• land survey costs if the employee's lawyer/notary certifies that:
  • the last survey is more than five years old; or
  • observable changes have been made to the lot since the last survey; or
  • by law, the vendor is required to provide a survey.
• charges levied by the lender for the disposal of a first or second mortgage on the property, but not both.

A professional appraisal helps the employee to establish a realistic asking price for the principal residence. Employees shall be reimbursed for the cost of:

Core Fund

• One professional appraisal (IRP specific) not exceeding IRP pre-negotiated rates

Customized/Personalized Funds

• A second appraisal if desired by the employee

Employees shall be reimbursed a mortgage early repayment penalty up to an amount not exceeding 3 months' interest or $5,000, whichever is lesser and as follows:

Core Fund

• Employees purchasing at the new location who cannot port mortgage
• Employees who rent at the new location
• Employees who are unable to buy because of a requirement to occupy Crown housing

Personalized Funds

• Employees who purchase at the new location and who decide not to port their mortgage when portability was an option

Fees for the preparation of a Power of Attorney are not normally reimbursable. However, such fees may be reimbursed from Core if the employee was prevented from being present for operational reasons.

Employees shall be reimbursed actual and reasonable expenses associated with maintaining two residences.

8.13.1 Employee Moves HG&E and Family

When an employee and dependants proceed to a new place of duty and the former residence remains unsold, vacant, and is being actively marketed, the following benefits shall be reimbursed on the unsold property:

• interest charges on a first or on a second mortgage if there are no charges on the first mortgage;
• property taxes;
• utilities (i.e. electricity and heating);
• property maintenance (snow removal, lawn cutting, etc.);
• additional insurance costs;
• and rental of mobile home pad.

Core Fund

• Actual and reasonable expenses
• 180 days (6 months) maximum

Customized/Personalized Funds

• Period(s) in excess of 6 months (180 days)

8.13.2 Employee Proceeds Unaccompanied

An employee preceding the family to the new location has a choice of temporary/permanent accommodation. The costs of this accommodation shall be reimbursed as follows. Accommodation other than permanent accommodation must be approved by the Departmental National Co-ordinator before the employee secures such accommodation.

8.13.2.a Interim Accommodation

• Employees proceeding alone to the new place of duty shall be reimbursed interim accommodation expenses from the Core Fund to a maximum of seven days in order to secure semi-permanent accommodations.

8.13.2.b Commercial Accommodation (Hotels/Apartment-Hotels)

Core Fund

• Actual and reasonable lodging expenses inclusive of parking, laundry charges, etc.
• 180 days (6 months) maximum
• 65% of dinner rate

Customized/Personalized Funds

• Period in excess of 6 months (180 days)

8.13.2.c Private Accommodations or Room & Board

Core Fund

• Actual and reasonable lodging expenses up to customary boarding and lodging rates for that location
• Up to 180 days (6 months)
• No meal allowances are payable

Customized/Personalized Funds

• Lodging expenses in excess of the Core entitlement
• No meal allowances are payable

For persons in private accommodation, deductions in the monthly allowance shall be made if the period of absence exceeds one week. Reductions shall be proportionate to the period of the absence.

8.13.2.d New Permanent Family Home - rented or purchased

When an employee proceeds unaccompanied to a new place of duty and the former residence remains unsold and is being actively marketed, the following benefits are reimbursable on the property at the new location:

• rental costs inclusive of associated living expenses such as parking, laundry charges, and furniture rental;
• utilities (i.e. basic telephone, cable and electricity.);
• interest charges on a first or second mortgage if there are no charges on the first mortgage;
• property taxes;
• rental of mobile home pad.

Core Fund

• Actual and reasonable expenses
• Up to 180 days (6 months)

Customized/Personalized Funds

• Period in excess of the Core entitlements

8.13.2.e Government Owned or Controlled Accommodation

Core Fund

• Reimbursement of actual costs for meals provided, accommodation and incidentals;
• When these living quarters are self-contained with meal preparation facilities, the only expenses reimbursed shall be the cost of utilities and laundry (not dry cleaning) when these are not provided free of charge to the employee.

8.13.3 Employee ships HG&E - leaves one or more dependants at origin

When one or more dependants of an employee remain at the former place of duty to complete an educational term (secondary school - semester, university - current school year), the only living expenses reimbursed are as follows:

Core Fund

• $525/month for actual and reasonable living expenses
• up to 180 days (6 months)

Personalized Funds

• Amounts in excess of the Core allowance

Notes:

1. When the employee or family, or both, are relocated, but one or more dependants (who had lived in the family home at the time of the relocation) remain at the old location (e.g. to complete an educational term or for other justifiable reasons), the employee shall be reimbursed the equivalent of the private accommodation allowance ($525) to help defray the dependant's living costs. Only one allowance shall be paid. This allowance is not payable if other TDRA allowances are being paid.
2. Dependants left behind for school, at the conclusion of the semester or school year are entitled to transportation and travelling expenses in accordance with Section 6 - Travel to the New Location, of this Directive.

8.13.4 Dependant(s) precede employee

When one or more dependants precede an employee and the family to the new place of duty (normally to start an educational term), the employee shall be reimbursed their living expenses from Core, to the maximum of the private accommodation allowance of $525.

Applicable to employees with dependants who remain in the family home.

This entitlement is based on the premise that the employee will make travel arrangements more than 14 days in advance.

8.14.1 When a door-to-door move is not possible, employees shall be entitled to travel home on average every two weeks while on Temporary Dual Residence Assistance (TDRA). The total number of weekend travel home trips shall not exceed:

• two (2) trips over the initial thirty days of the TDRA; and
• four (4) trips over the initial sixty days of the TDRA; and
• not to exceed five (5) trips over the period of the TDRA.

Payment of these transportation expenses comes from the Core fund.

8.15.1 Conditions of reimbursement

• The capital costs portion of a mortgage payment.
• Car rental costs at either location.
• Expenses related to dependant who has been attending school and was not living at home prior to the employee's relocation, because expenses would not be increased by the relocation.
• Expenses related to the voluntary separation of the family for personal reasons.

8.15.2 Non-reimbursable expenses

• An employee shall be responsible at all times for the expenses associated with the household, at origin.
• In exceptional circumstances, request for reimbursement of expenses at origin, rather than at destination, may be submitted through the departmental national coordinator to the Project Authority at TBS for consideration.
• TDRA ceases when ownership of residence at origin ceases or when funds from the Custom and Personalized envelopes have been depleted.
• The principal residence at origin must be actively marketed for sale.
• The separation is not due to dependants remaining behind to dispose of income- producing property or for employment purposes.
• A dependant left behind who has been living at home (principal residence at origin) prior to the relocation must be in full time attendance at school.

When the old and new locations of work are within daily commuting distance and purchase of a residence at the new place of work meets the 40 km limitation as defined by the Income Tax Act, the employee may commute daily (subject to prior approval by management in consultation with the Departmental National Co-ordinator), while making the decision to acquire permanent accommodation at the new place of work. In those circumstances, the commuting allowance may be paid instead of the costs that would be incurred for temporary accommodation at the new place of work.

Reimbursement will be based on the kilometric rate approved by the NJC Travel Directive and as follows:

Core Fund

• Up to 3 months; and
• not to exceed $500/month

Customized/Personalized Funds

• Not applicable

Employees shall be reimbursed expenses for a building/structural inspection if it is a condition necessary for the sale of a property.

Core Fund

• Inspection expenses for situations not under a transferee's control, such as pyrite inspection

Customized/Personalized Funds

• Reimbursable amount not to exceed corporate fees negotiated by the Third Party Service Provider

Where exchange of documents via courier or electronically are not sufficient to finalize the sale, the employee shall be authorized by the departmental national co-ordinator to return unaccompanied to his/her previous place of duty to finalize the sale. The employee shall be required to use leave provisions for this travel when it cannot be arranged to correspond with days of rest. Reimbursement shall be as follows: 

Core Fund

• Transportation (by most economical means)
• Meals & incidentals (maximum of 2 days) 

Employees under TDRA may return to the former place of duty to assist and finalize the shipment of HG&E. The employee shall be required to use leave provisions for this travel when it cannot be arranged to correspond with days of rest and shall be reimbursed actual and reasonable transportation and travelling expenses as follows: 

Core Fund

• Transportation (by most economical means)
• Meals for periods (pack/unpack) spent in temporary accommodation - not to exceed 5 days inclusive of travel period
• Incidentals (pack/unpack) is for a maximum of 5 days

Employees who sell their home at a loss may be reimbursed the difference between the original purchase price and the sale price.

The reimbursement of such losses is funded as follows:

Personalized Fund

• 100% of all qualifying losses subject to funding availability.

Notes:

1. Market value is to be based on appraisal as provided for under IRP and is to be consistent with other IRP requirements.
2. Properties being sold for less than 95% of the appraised value require pre-approval of the Departmental National Coordinator.
3. Any reductions of the purchase price based upon deferred maintenance shall not be included when calculating HEA.
   
   Example:
   Inspection of residence reveals that furnace must be replaced. If the asking price is reduced in lieu of replacing the furnace, this amount is excluded under HEA.
   
   
4.  There is a 50% tax implication for losses reimbursed in excess of $15,000.

Employees shall be reimbursed actual and reasonable expenses for the cost of professional cleaning of the former residence after the household effects have been loaded and at the new residence before or after the unloading of furniture. Reimbursement shall be as follows:

Core Fund

• Maximum of $100 (inclusive of taxes)

Customized/Personalized Funds

• Expenditures over Core

Employees who sell an income-producing property such as a duplex, triplex, multiple unit building, small store or confectionery, that is also their residence, shall only claim expenses for that part of the building which they use as their principal residence.

Example:
If the employee owns a multiple unit residence building within which each unit is self-contained (e.g. a duplex or an apartment block), occupies one unit as principal residence, and sells the building on relocation, only those parts of the costs related to the home unit may be reimbursed. The relationship the home unit bears to the entire building may be calculated on the floor area, or by any other method accepted under the Income Tax Act.

8.22.1 Employees who sell their principal residence privately, in lieu of real estate fees, shall be reimbursed from Core for the actual and reasonable costs of a professional appraisal, advertising, "For Sale" signs, and similar expenses related to the sale. The sum of such expenses must not exceed the commission that would have been paid had the residence been sold by a licensed real estate agent.

8.22.2 Employees who sell privately are not entitled to receive the 80% savings on the real estate commission; this benefit is available to employees who choose not to sell.

Marketing incentives shall be reimbursed when the Third Party Service Provider advises they are necessary to sell the property. Such incentives, for example decoration bonuses, early closing bonuses, prepaid condo fees and/or property taxes and mortgage interest buy down, shall be clearly identified on an amended property listing agreement and the agreement to purchase document. Incentives are funded from Customized/Personalized Funds and are subject to compliance with CRA listing.

An employee who has transferred the real estate commission equivalent incentive for not selling the residence at origin may use funds from the Personalized Funding envelope to pay for any property management fees incurred.

To enhance an employee's mobility by assisting in the acquisition of a principal residence at the new location. Employees who were not homeowners previously are eligible for this provision.

The time limit on the purchase of a home is governed by clause 2.13.1.

Employees may request an extension to the prescribed time limits in situations where the purchase of the home is delayed due to exceptional circumstances.

• the employee must submit a business case to the DNC who shall forward the submission with their recommendation to the Project Authority at TBS for approval.
• the Project Authority will provide a written response to the request, as early as possible, but no later than ten (10) working days after receipt of the submission.
• requests for extension shall not be unreasonably requested or denied, in accordance with the Principles outlined in the Directive.
• exceptional circumstances may include, but are not limited to the following examples:
  • Medical conditions of employee / dependants
  • Education commitments
  • Depressed housing market conditions

Eligibility for entitlements under this Directive is conditional upon occupancy of the new home by either the employee or the dependants - not by a tenant.

The benefits outlined in this section are funded from both the Core Fund and the Customized/Personalized Funds as follows:

9.5.1 The benefits in this Directive shall apply equally to the purchase of a lot on which a principal residence will be constructed.

9.5.2 The reimbursement of expenses shall not exceed a lot size greater than 1.235 acres/1/2 hectare or, where required by zoning laws, a lot size of not more than 4 acres/2.47 hectares.

9.5.3 Where additional land or acreage is purchased on either a new construction or re-sale home, the employee shall be reimbursed only for that portion of costs which would have been reimbursed within the above limitations.

Employees who construct a principal residence at the new place of duty shall be reimbursed those expenses related to the purchase of the land and the construction of the home which would have been reimbursed if a home was purchased on the market.

• All costs identified in the building agreement shall be deemed as part of the original purchase price.
• New home warranties are reimbursable under the Personalized Fund only.
• Taxes such as GST, PST and/or HST, are not reimbursable (all taxes considered part of purchase price).

Only one type of assistance is paid for acquiring accommodation at the new location whether rented or purchased. An employee shall be reimbursed either.

Core Fund

• Expenses incurred to rent a dwelling, or
• Expenses incurred to purchase a home

An employee who originally moved into rental accommodation is entitled to the benefits of legal fees on purchase within two years from the date of reporting for duty at the new location. However, the reimbursement of legal fees shall be abated by any amounts reimbursed for rent in advance of the move and any rental assistance provided.

Any payments on closing that are not essential to the establishment of clear title are not reimbursable. These include:

• adjustments for utilities and municipal taxes.

Employees who purchase an income-producing property such as a duplex, triplex, multiple unit building, small store or confectionery, that is also the employee's residence, shall be reimbursed related expenses for that part of the building that they use as their principal residence.

Where the principal residence is co-owned by a person who is not the spouse or common law partner, or a dependant of the employee, only that portion of the expenses directly proportional to the employee's legal share of the property shall be reimbursed. The employee shall disclose the percentage of ownership when required.

Employees who lose a deposit when buying a home because they fail to fulfill the purchase agreement are not entitled to reimbursement for the loss of that deposit. An exception may be made if the employee was prevented from completing the purchase because of departmental requirements.

9.12.1 Those employees who purchase a mobile home are entitled to the same benefits that apply to employees who purchase a home constructed in a residential lot.

9.12.2 The employer will not pay for moving a mobile home if there is a subsequent relocation - see section 10.

Employees shall be reimbursed associated legal fees and disbursements, including applicable taxes, incurred to complete the purchase of a property. In addition employees shall be reimbursed for expenses of a legal nature necessarily incurred to obtain clear title to a property as follows:

Core Fund

• Sheriff's fees
• Land transfer tax/le droit de mutation
• Deed transfer charges
• Title Insurance or survey costs
• Certificate of execution
• Attending fees/power of attorney
• Appraisal fees necessarily incurred at the request of the lender to obtain a first or second mortgage-only if the appraisal done under Core is not acceptable to the lender

An employee shall be reimbursed fees charged by a qualified structural inspector for one Building/Structural Inspection prior to the purchase of a new principal residence whether or not covered by a warranty at the time of possession.

Core Fund

• 1 (one) structural inspection (up to IRP established rates) including occupied new homes under warranty;
• Additional follow-up inspections for such things as termite inspection, inspection of the well, water portability, septic system, if the original inspection specifies a requirement/recommends it be done;
• Pyrite Inspection Expenses

Customized/Personalized Funds

• 1 (one) structural inspection (IRP establishes rates) for a new home, never lived in and covered under warranty.

It is expected that the employee/spouse or common law partner shall be present at the closing of the purchase transaction. As such, fees for the preparation of a Power of Attorney are not normally reimbursable. However, such fees shall be reimbursed if the employee was prevented from being present for operational reasons.

Core Fund

• Attending Fees/Power of Attorney - actual and reasonable expenses

In most situations the employee will be able to transfer a mortgage from one property to another (port a mortgage). When it is not possible to port a mortgage and the employee's interest rate on the first mortgage at the new location is higher than the interest rate on the mortgage at the former place of duty, the employee shall be reimbursed the difference in the interest charges between the two mortgages up to a maximum of $5,000.

Core Fund

• Up to $5,000

Personalized Funds

• When the portability option was not used

Calculation

• Calculation shall be based on the outstanding mortgage and the remaining term of the mortgage at the former place of duty not exceeding 5 years.
• If the new mortgage principal is for a lesser amount than the previous mortgage principal, that lower principal will be used to calculate the differential.
• When an employee has a floating or variable rate mortgage at the new location, the initial new interest rate shall be used to calculate and pay reimbursement for the entire year. Any adjustments necessary shall be made at the time of the annual reconciliation.

The payment of a Mortgage Default Insurance Premium (MDI) is required by law where the mortgage is more than 75% of the purchase price or under some other circumstances. Employees may be reimbursed the cost of MDI.

Customized/Personalized Funds

• Actual premium reimbursed in one lump sum only when (the premium is levied in one payment)

Notes:

1. If the equity in the former residence is not transferred fully to the new residence, any resulting increase in the premium (or the levying of the premium) shall not be reimbursed.
2. However, if the premium would have been payable in any case, the appropriate portion of it may be reimbursed even when only part of the equity is transferred to the new residence.

An employee who purchases a replacement residence at the new location before the principal residence at the former place of duty has been sold, shall be reimbursed associated costs (not to exceed the employee's amount of equity in the former home) as follows:

9.18.a Interest on a Short Term Personal Loan - Home Purchase Deposit

An employee who secures a short-term personal loan to have funds for a deposit for the purchase of a principal residence qualifies for assistance from the Core funds as follows:

• reimbursement of interest on the loan until the purchase date of the new principal residence; or one year - whichever is earlier;
• reimbursement of necessary administration charges (to process this transaction/loan).

Note:

The amount of the loan shall not exceed the minimum amount required to confirm a commitment to purchase a residence as confirmed by the service provider.

9.18.b Interest on Short Term Bridging Loan

Bridging Loan is based on Equity or Short Term Bridging Loan:

1. An employee may secure a bridging loan to purchase a principal residence at the new place of duty.
2. This loan is based on the equity in an employee's principal residence at the former place of duty.
3. Funding assistance may be provided as follows:

Customized/Personalized Funds

• The employee will be reimbursed the interest on the loan;
• Included in the reimbursement are necessary legal and administrative fees associated with the loan, excluding third party fees charged which may be incurred in obtaining such a loan;
• The period of reimbursement shall extend to a maximum of 10 working days following the date the sale transaction is completed or at the end of six months, whichever is the earlier.

In exceptional circumstances, this period may be extended for an additional six months by the Departmental National Coordinator upon the request of an employee and based on recommendations of the Relocation Counsellors.

Note:

Additional interim financing on the purchase of a new home may be required because of provincial legislation which imposes a delay on the transfer of proceeds of sale on closing because of registry requirements. Interest on this short-term loan will be reimbursed, normally for a maximum of 14 days for the amounts "frozen".

9.18.c $25,000 Subsidized Home Relocation Loan

An employee may secure a second mortgage loan related to the acquisition of a principal residence at the new place of duty. An interest subsidy subject to funding availability is available to the employee as follows:

Customized/Personalized Funds

• Interest expense on a subsidized mortgage loan

The employee must meet the following criteria to qualify for reimbursement:

• limitations as prescribed by CRA;
• subsidy is restricted to a maximum of $25,000;
• residence must be at least 40 km closer to the new work location;
• the residence is purchased for employee's personal habitation purposes.

An employee who wishes to buy down the interest rate on a mortgage at the new location may be reimbursed the following costs out of the Personalized Funds:

Personalized Funds

• Interest buy down payment
• Necessary legal fees

Note:

The buy-down amount shall be at the prescribed rate set by CRA.

Employees shall be reimbursed actual and reasonable expenses for the cost of professional cleaning of the former residence after the household effects have been loaded and at the new residence before or after the unloading of furniture. Reimbursement shall be as follows:

Core Fund

• Up to a maximum of $100 (inclusive of taxes)

Customized/Personalized Funds

• Expenditures over Core Fund

When an employee is authorized to move household goods and effects on relocation, the employer may pay the costs to move the employee's mobile home which serves as the employee's principal residence.

However, movement of a mobile home is restricted to those employees who owned such property prior to April 01, 2003.

Mobile homes purchased after April 01, 2003 are excluded from this Directive and will not be relocated at public expense.

It is the employee's responsibility after consulting with the Third Party Service Provider, to contract and arrange for the move of the mobile home.

The benefits outlined in this section are funded from both the Core and the Customized/Personalized Funds as follows:

The employer shall authorize reimbursement of actual and reasonable expenses from the Core Fund for the preparation, cartage and installation of the mobile home in accordance with this Directive.

10.4.1 Ceiling on the Reimbursement of Expenses:

• Expenses must be less than market value of the mobile home.

No savings are eligible for transfer from the Core to the Personalized Component (i.e. shipping less than 1,000lb/room).

The movement of mobile homes is prohibited to the following locations:

• Yukon and Northwest Territories - excluding Yellowknife
• Nunavut, Goose Bay, Labrador, Newfoundland

If an employee's personal effects are in storage and it is found that the employee's mobile home (principal residence) is not practical at the new destination or that it cannot be shipped, and that the employee does not wish to sell/rent it, the employee shall be reimbursed* the storage costs of the mobile home.

* subject to condition of mobile home

Upon relocating to a new destination an employee shall be authorized to move the mobile home to the new place of duty from where it was stored. Related expenses are reimbursed from the Customized/Personalized funds.

Employees shall be reimbursed actual and reasonable expenses as follows:

Core Fund

• Rental of equipment to remove from pad and position for hook-up of towing vehicle
• Cartage
• Preparation (at destination) including blocking and connection of utilities
• Rental of equipment (at destination) to place on pad
• Basic in-transit insurance up to a value of $100,000
• Long Term Storage (when authorized - IP only)

Customized/Personalized Funds

• Disconnection of utilities
• Cartage of oversized/multiple units and storage in transit
• Insurance over Core and for oversized/multiple units (Personalized fund only)
• Preparation for transit including unblocking
• Ensuring road worthiness to provincial standards (Personalized funds only)
• Long Term Storage - IP (when authorized) for oversized/multiple units
• Additional costs incurred for the movement of an oversize or multiple units

The employer (department) shall be responsible to arrange for moving an employee's household goods and effects based on the terms and conditions of the NJC Integrated Relocation Directive with any limitations prescribed in this document. The existing Household Goods Removal Service (HGRS) contract takes precedence in the selection of carriers and its contracted rates.

The employer will arrange for and pay the cost of packing, insuring, shipping, in-transit storage and unpacking of a reasonable quantity of personal and household effects from an employee's principal residence on relocation. Expenses incurred for loading, unloading, cartage or freight charges for effects from other than the principal residence shall not be paid, except as provided for in this Directive.

For reasons of economy and administrative efficiency, and in order to ensure a uniformly high standard of service from the moving industry, removal services shall be purchased by the Government Services Canada (GSC) regional offices and monitored centrally by the Central Removal Services (CRS) headquarters of GSC in Ottawa-Hull for all relocations within Canada.

The employer is responsible to make the shipping arrangements with the moving van lines as per the HGRS contract terms and conditions in liaison with the Third Party Service Provider who will complete the necessary HGRS forms and submit same to the departmental regional/national co-ordinator for necessary action via Central Removal Service.

In order to credit the employee's funding envelopes, the employee shall submit a copy of the original bill of lading to the Third Party Service Provider. Co-ordinators will fax the actual weight charged for by the Van lines, to the Contractor.

The employer will not be responsible financially or otherwise for the shipment of effects from any place other than the designated former place of residence at origin or place where the Crown had previously paid to store the personal effects of the employee.

The employer shall arrange for and pay the cost of packing, insuring, shipping, in transit storage and unpacking of a reasonable quantity of personal and household effects as follows:

Core Fund

• A maximum of 20,000 lb/9,071.94kg.

Customized/Personalized Funds

• Weight in excess of 20,000 lb/9,071.94kg.
• Surcharges resulting from articles that the moving firm will accept on a weight dimensional or a cubic basis, or with surcharges.

Established rates and conditions are subject to the HGRS contract.

The benefits outlined in this section are funded from both the Core Fund and the Customized/Personalized Funds as follows:

Qualifying rooms include:

• kitchen;
• bedrooms (including bedrooms in finished basement);
• living room;
• recreation room;
• family room;
• dining room;
• basement;
• garage - not condos and apartments;
• out-building/storage shed (limit of one);
• a storage room (separate from apartment).

For the purposes of establishing the number of qualifying rooms, the appraisal reports will be used for homeowners. For renters, the employees shall provide the list of rooms.

Employees may be reimbursed for certain sundry incidental expenses incurred as a result of the relocation. This in addition to the expenses reimbursed under the non accountable allowance ($650). The following expenses will be reimbursed from Core funds subject to submission of claim with receipts:

• connection/disconnection of public utility services, (e.g. telephone, electricity, water and cable);
• connection/disconnection of electrical equipment, (in-home theatre system, computer system, satellite dishes, etc.);
• payment of local licenses, such as automobile and driver's licenses, and safety certificate for automobile when one is mandatory by provincial legislation before license plates can be obtained (excluding cost of necessary repairs);
• cost of altering locks at new residence - labour only;
• charges for Post Office change of address.

Non-admissible items are those not eligible to be shipped due to their hazardous nature or restricted as a result of the HGRS contract.

The employee shall be reimbursed the costs of the storage of household goods and effects when necessary at the new place of duty as follows:

Core Fund

• Actual and reasonable expenses up to the last day for which IAM&MA is authorized

Customized/Personalized Funds

• Actual and reasonable expenses that have been incurred beyond the period authorized from Core Fund, but which are not as a result of personal choices

11.8.1 When an employee is relocated, and after consultation with the employee and in the opinion of the Departmental National Co-ordinator, the shipment of some or all of the household effects or private motor vehicles, or both, to the new place of duty is not practical the employer shall pay for:

Core Fund

• Packing, crating and cartage of the employee's household effects to the nearest place where adequate long-term storage facilities are available.
• Storage of the household effects until they can or might be repossessed by the employee or an authorized dependant of the employee.
• Storage of up to two private motor vehicles or one automobile and a camper/trailer. The total storage cost shall not exceed the cost of storing two private motor vehicles, and
• Payment of a one-time storage preservation fee for such services as removing the battery, raising the private motor vehicle (PMV) off the tires, applying lubricants as required, for commercial storage of a private motor vehicle.

11.8.2 When the employee is again relocated to a location where the effects could be used, the Departmental National Coordinator shall authorize HGRS to ship the effects from the place of storage to:

1. new place of duty; or
2. former residence from which the effects were placed in storage.

11.8.3 An employee whose employment terminates while the employee's effects are in storage:

1. shall be reimbursed storage costs up to seven days after the date of termination of employment; and up to 14 days in exceptional circumstances approved by the deputy head; and
2. may, if the employee chooses, within a month of the date of termination of employment, have the employer ship these effects to the original point from which they were shipped into storage, or any other location of the employee's choice, provided the cost is not greater than shipping them to the original point.

Employees transferred to Isolated Posts who move into accommodation where it is impossible to normally house their major appliances are entitled to Long Term Storage.

Employees who decide not to store their appliances may transfer to their Personalized Fund 80% of the storage costs of one set of appliances to a maximum of 24 months based on industry weight averages.

Industry averages have determined that the current cost of storing one complete set of appliances (dishwasher, dryer, freezer, refrigerator, stove/range, washer) for one year is $450. This quantum may be adjusted by the Relocation Counsellor based on actual contractual cost.

Storage of a portion of an employee's effects shall be authorized in exceptional circumstances or where assigned Crown owned accommodations will not accommodate all personal possessions. Entitlements are as follows:

Core Fund

• Actual storage cost
• The combined shipment/storage weight shall not exceed 20,000lb/9,072kg.

Customized/Personalized Funds

• Weight in excess of 20,000lb/9,072kg placed in storage

Movement of HG&E must be done via HGRS contracted service providers under authorization from the departmental national co-ordinator. In those instances where storage is paid, there will be no transferable savings provided for weight reduction.

If the employee selects accommodation that will contain only a portion of the household effects, any storage arrangement for the remainder shall be the employee's responsibility.

Employees shall be provided insurance for the transportation of HGE as follows:

Core Fund

• $100,000 on authorized household goods and effects

Customized/Personalized Funds

• Amounts over the basic coverage of $100,000
• Insurance for specific items

Employees may have household goods and effects that may require additional protection (i.e., china, art, and antiques). Any crating costs for such items shall be reimbursed from the Customized/Personalized Funds.

Employees shall be reimbursed actual and reasonable expenses related to shipping their PMV or driving to the new location as follows:

Shipment of PMV by Commercial Carrier

Core Fund

• Cost to ship 1^st vehicle

Customized/Personalized Funds

• Cost to ship 2^nd and additional vehicles

When the relocation distance exceeds 3,000 kilometres, departments may authorize the shipment of the family vehicles, and the travel of the family by commercial carrier. 

The second vehicle may also be shipped in unusual circumstances (such as when distance, weather or family circumstances do not permit the driving of the second PMV). All cases must be personally approved by the departmental national co-ordinator.

When the PMV must be delivered by the employee to a point of shipment, the following expenses are reimbursable:

• the NJC Travel Directive kilometric rate, to cover the expense of moving a PMV to and from the auto transfer agent's depot at each end of the move;
• if required, one-way transportation by the most economical means for the employee to return from and travel to the auto transfer agent's depot at each end of the move; 
• the charges levied by the transfer agent to deliver the PMV to and receive it from the government's carrier; and
• the charges for storing the PMV at the agent's depot for a total combined maximum period of ten days.

• family illness, which requires travel to hospitals and doctors;
• when the employee or dependant is permanently disabled;
• when there is no public transportation in the location;
• when the employee's vehicle is being repaired due to damage while being shipped; or
• when delivery of the employee's vehicle is delayed beyond contracted delivery date for reasons beyond the employee's control.

All cases must be personally approved by the Departmental National Co-ordinator.

The costs to ship recreational vehicles, such as boats, motorcycles, all-terrain vehicles, trailers, and snowmobiles shall be reimbursed from:

Customized/Personalized Funds

• Reimbursement for actual and reasonable costs

Employees are responsible for any additional costs beyond those established in the HGRS contract. Employees wishing to ship items that fall outside the scope of the contract shall be reimbursed for actual expenses from the Customized/Personalized Component funds.

Employees shall be reimbursed actual and reasonable expenses for transportation of their pets to the new location and any necessary kennel fees incurred while the employees are in interim accommodation.

Customized/Personalized Funds

• Actual and reasonable costs

An employee shall be provided up to three (3) days with pay to supervise the packing and loading of personal effects for shipment to the new location.

(To be processed internally by departments)

12.1.1 Relocation expenses are not normally reimbursed to a person on initial appointment to the Public Service. However, in exceptional circumstances when it is considered that payment of such expenses is essential for effective staffing action, the relocation assistance to be provided, if any, shall be negotiated with the person during the selection phase (Public Service Commission Staffing Manual, Staffing Policies and Guidelines). The terms agreed upon shall be included in the offer and shall be recorded and adhered to when the person becomes an employee and is relocated to the first place of employment.

The NJC Integrated Relocation Directive funding envelope does not apply to those persons on initial appointment excluding those persons appointed by Order in Council and EXs. (See section 1.4.6).

12.1.1.a When considered essential for effective staffing action, relocation assistance, if any, may be negotiated with persons appointed to the Senior Management, Scientific and Professional, Administrative and Foreign Service, and Technical categories. All the provisions outlined in this directive may be approved, except where modified by this section. Assistance in the disposal and acquisition of accommodation shall not be given.

12.1.2 Relocation assistance shall not be offered as a matter of course and any assistance that is negotiated shall be within the limitations of this section. Assistance shall only be extended if the appointee is prepared to sign a two-year service agreement. The agreement shall specify that if the appointee terminates employment and thereby fails to complete a continuous two-year period (or a specified term of appointment if less than two years) with the federal government, the employee shall repay a portion of the relocation assistance provided, proportional to the period by which the employee's continuous service falls short of two years.

12.1.3 Only the relocation expenses agreed upon during the selection phase shall be reimbursed by the receiving department even if the appointment was made by the Public Service Commission.

12.1.4 An appointee to the Operational Category or to the Administrative Support Category is not eligible for payment of relocation expenses by authority of this chapter because, under normal circumstances, an employee in either of these categories is hired locally. In exceptional situations, the prior approval of the deputy head shall be obtained when persons to be appointed to these categories are to be relocated at public expense. The assistance provided, if any, shall be negotiated according to 12.1.1 and 12.1.2. Assistance in the disposal and acquisition of accommodation shall not be given.

12.1.5 Payment of an incidental expense allowance of $500 may be approved for an appointee shipping household effects weighing 900 kg (2000 lb) or more, and of $200 for an appointee shipping less than 900 kg (2000 lb). Before payment is authorized, the appointee must sign the following certificate:

12.1.5.a "I ............ certify that I have incurred incidental expenses in the amount of $ (amount) which are wholly attributable to my relocation and not otherwise payable pursuant to the NJC Integrated Relocation Directive and articles therein".

Other incidental expenses shall not be reimbursed.

12.1.6 Interim accommodation should not normally be extended to appointees. In exceptional circumstances, interim accommodation may be approved to a limit of 5 days for an appointee without dependants, or 12 days for an appointee with dependants, reduced by the number of days for which expenses were paid for a House Hunting Trip (HHT).

12.1.7 When the movement of household effects has been authorized and these have not arrived, or where, in the opinion of the deputy head, assigned Crown-owned living accommodation is not ready for occupancy, the actual cost of accommodation only shall be reimbursed (normally this should not exceed the accommodation rates specified in section 5) for a further period of up to 14 days at the discretion of the deputy head or delegated officer.

12.1.8 All benefits within this Directive where there is a restriction must be approved by TBS.

12.2.1 Appointees residing outside Canada are subject to the following additional restrictions:

1. House Hunting trip
   • house-hunting trips shall not be authorized; and
2. Disposal of principal residence
   • assistance shall not be authorized for the disposal of a principal residence owned or leased outside Canada.

12.2.2 For appointees residing outside Canada and the continental United States and who ship household effects, the payment of the cost of packing, shipping, in-transit storage and unpacking will be limited to 900 kg (2000 lb) of household effects for an appointee without dependants and 2300 kg (5000 lb) for an appointee with dependants. The weight limitations shall be applied after the effects have been packed or crated, or both.

12.2.3 Before proceeding to the place of duty, an appointee shall file with the deputy head of the receiving department an itemized inventory of the articles of household effects that are to be shipped.

12.2.4 The deputy head of the receiving department shall be responsible for determining in advance of the relocation those articles of the inventory which may or may not be shipped at public expense, and the maximum payment that shall be made to repair or replace any article that may become damaged or lost.

12.2.5 When the appointee or dependants have not contributed to the loss or damage of the articles, the deputy head may authorize payment if the articles included in the inventory:

1. are damaged, based on the cost of repair necessary to restore the articles to a serviceable condition (as evidenced by voucher or reliable estimate) or the replacement value of the articles in Canada at the time of shipping, provided that the cost of replacement would be less than the cost of repairs; or
2. are lost, based on the replacement value of the articles in Canada at the time of shipping.

12.2.6 Payment for commercial insurance coverage shall not be authorized. The employer shall accept the risk for the loss of, or damage to, the effects shipped with in the limitations of:

1. When difficulties are encountered in settling an employee's claim for damages to furniture and effects, departments and agencies are authorized to engage the services of an independent insurance appraiser.
2. Prior to engaging these services, it is advisable to consult with the insurance manager of the Central Removal Services.

12.2.7 Claims for loss of or damage to household effects shall be processed per: (Claims arising from loss or damage are covered by the mover and the government's insurance policy. For an employee to successfully conclude a claim, all lost or damaged items must have been noted on the inventory, the bill of lading (subject to exceptions noted on the inventory) must be signed, and both the carrier and the insurance company must be notified in writing of the intent to claim within 14 days of delivery. Any claim for loss or damage must be a matter between the employee, the carrier or warehouse worker, and the insurer; the employer is not involved in any way).

When payments over $500 are made for damaged or lost articles, these payments will be recorded, together with sufficient detail.

12.2.8 The deputy head who has received a claim for damage to or loss of articles shipped at public expense may engage, for advisory purposes, the services of an independent appraiser in connection with any problem or dispute arising from the claim.

12.2.9 Pending settlement of a claim for the loss of articles shipped at public expense, the deputy head may authorize an accountable advance to an employee with respect to a claim, but no such advance shall exceed:

1. $750 in the case of a partial loss;
2. $1500 in the case of a total loss.

12.2.10 Any advance made and any compensation received from a third party shall be recovered from the employee or taken into account in making the final settlement of the claim.

13.1.1 Employees authorized under the Treasury Board Telework Policy to work from their current place of residence in Canada instead of being relocated to the new place of work shall be subject to this Directive upon termination of the Telework arrangement.

13.2.1 The IRP relocation provisions may apply to employees relocated to Isolated Posts for a period in excess of one (1) year, with the following conditions:

• weight restrictions as per Isolated Posts and Government Housing Directive;
• entitlements as per Isolated Posts and Government Housing Directive;
• transferable savings are not applicable when the Crown has to pay for storage cost;
• storage of a portion of a employee's effects is to be authorized only in exceptional circumstances or where assigned crown-owned accommodations will not accommodate all personal possessions.

Core Fund

• Actual storage cost
• The combined shipment/storage weight not to exceed 20,000lb/9,072kg.

Customized/Personalized Funds

Weight in excess of 20,000lb/9,072kg placed in storage

13.2.2 Storage of Household Effect and/or Private Motor Vehicle

See section 11.8 Long-Term Storage

13.2.3 IP Weight Restrictions & Customized Fund Calculations

• There will be no entitlement to the Transportation of Household Goods component of the Customized fund calculation since the effects are being shipped from Long Term Storage.
• The weight restrictions listed in the current IPGHD will remain in place and the shipment of HG&E will be considered from the point of LONG TERM STORAGE upon retransfer.

13.2.4 Relocations related to retirement, disability, workforce adjustment and non-disciplinary termination shall be limited to the entitlements outlined in sections 4.2.1 and 4.10 of the IPGHD.

The purpose of this provision is to provide greater flexibility for families who, for employment, education, or family-related reasons, may not wish to relocate to the employee's new place of duty.

It is not the purpose of this provision to facilitate a permanent spousal separation or marriage breakdown. Employees who are in the process of dissolving a spousal union, or who are in a situation of indefinite spousal separation that may result in dissolution of the spousal union, are not eligible for these provisions. Such employees should be aware that benefits claimed under false pretences may be recovered, and, in addition, the employee may be subject to disciplinary action.

13.3.1 Temporary Move

If the move is considered temporary and meets the criteria of a short-term assignment, it will fall under the provisions of the Travel Directive and will not qualify for the NJC Integrated Relocation Directive.

13.3.2 Permanent Move

Relocation duration in excess of three years is considered a permanent relocation - the IRP shall apply with the following clarifications.

13.3.2.1 Unused Core Benefits

• There is no reimbursement for unused Core entitlements.
• The transfer files must be closed within the year.

13.3.2.2 Transferable Credit For Not Selling Home

• Employees who relocate unaccompanied and elect not to sell their homes at their former place of duty may transfer 80% of the real estate commission fees that would have been payable had the home been sold (taxes excluded) to the Personalized Funding envelope.
• The amount payable is calculated on the appraised value at pre-negotiated corporate real estate commission rates, capped at $12,000.

Example:
Average appraised value of home is $300,000 max.. The commission at 5% is $15,000. Therefore a employee could transfer $12,000 (i.e., $15,000 x 80%) from the Core to the Personalized funding envelope. This could be applied to property management.

Note:

Those taking this credit must sign a waiver foregoing any future reimbursement by the Employer of real estate fees, legal fees or other related disposal costs for the property in question.

13.3.3 Moving to an Isolated Post

• An employee moving to an Isolated Post, who is a homeowner is eligible for the incentive for not selling the home. Disposal costs relative to the future sale of the home will be the employee's personal responsibility.
• Since the HG&E will not be moved and no further expenses will be incurred that will affect the funding envelope, the employee will be provided with a cheque for funds subject to taxation, and the necessary tax documents will be issued by the Third Party Service Provider.

13.3.4 Relocation to Another Location

13.3.4.1 An employee who opts to have the family remain behind permanently while he/she proceeds to the new destination alone will be provided with :

• 35% of the funds from the Personalized Envelope;
• the $650 non-accountable allowance (Personalized);
• the applicable Transfer Allowance; and
• all funds from the Not-For-Sale Incentive.

The Third Party Service Provider (TPSP) will withhold 10% until conclusion of the relocation.

13.3.5 Visits With Family

The employee is personally responsible for all costs incurred for family visits.

13.3.6 Future Relocation

• If the employee's workplace changes again, involving a second relocation to a third workplace, the entitlements to relocation benefits for members of the family, who were not relocated previously, shall not exceed relocation costs from the location where the employee resides had the family been residing with the employee.

13.4.1 Employee-requested relocation provisions are subject to section 12.1 of the NJC Integrated Relocation Directive.

13.4.2 The Departmental National Coordinator shall ensure:

1. employees are provided with counselling and written confirmation on the provisions of this directive that apply; and
2. copies of all correspondence shall be retained on the employee's relocation file.

13.4.3 An employee-requested transfer that results in an authorized relocation to a position at the appropriate group and level which is vacant on arrival at the new place of duty shall be deemed to be an employer-requested relocation.

1. The relocated employee shall be reimbursed relocation expenses within the limits prescribed in this Directive, unless the deputy head or senior delegated officer provides written certification that, had the vacant position not been filled as a result of an employee-requested transfer, it would have been filled through normal staffing procedures without relocation expenses being incurred.
2. When a position is so certified, any relocation assistance is at the discretion of the deputy head or senior delegated officer, as outlined at the beginning of this section.

13.5.1 Employees who incur expenses related to a relocation, shall be personally responsible for such expenses, unless and until the relocation is subsequently authorized.

13.5.2 If an employee incurs expenses related to a personal relocation, the employer shall not be responsible for any related expenses of the personal relocation process.

Because of the varying living conditions outside Canada, special short-term relocation provisions have been developed, to cover periods of assignment abroad. See Foreign Service Directives (FSD) III.

The NJC Integrated Relocation Directive may apply to employees on assignments for more than one years' duration, by mutual agreement of the employer and employee. Where the assignment is for more than one year and less than three years, the provisions on sale (section VIII) and purchase of property (section IX) will not apply. The modified funding envelope which follows below will apply to employees in this category.

* Qualifying rooms - (kitchen, bedrooms, living room, recreation room, family room, dining room, basement, garage (not condos and apartments), out building (limit of one), storage room (separate from apartment); weight of ATVs, snowmobiles, motorcycles, etc., stored in garage is excluded from weight factor; (1 kg = 2.2046 lb)

14.1.1 The NJC Integrated Relocation Directive is compulsory for all employees appointed to, or currently in the following groups, whose substantive classification is: DM, GX, EX, LA 2B-3C, MD-MOF 4/5, MD-MSP 3, Governor-in-Council levels 1 to 11, and excluded DS 7 and DS 8.

14.1.2 The provisions of the NJC Integrated Relocation Directive are compulsory for all persons appointed to the EX and GIC categories from outside the Public Service.

In conjunction with the applicable NJC Integrated Relocation Directive provisions described in preceding chapters, EX and GIC employees will also qualify for the following:

14.2.1 10% Home Sale Assistance (see the examples in Appendix "A" at the end of section 14)

14.2.1.1 Employees may be reimbursed the difference between the appraised value of their home and the actual selling price, if the latter is lower. The maximum reimbursement shall not exceed 10% of the appraised value, or $15,000, whichever is greater.

14.2.1.2 The appraised value is to be determined by a certified appraisal as per the provisions under the IRP contract (Note 1).

Core Fund

• EX/GIC's can reduce the selling price by up to 10% of appraised value
• Limited to $15,000
• No Home Equity Assistance (HEA)

Customized/Personalized Funds

• Any amounts above $15,000 - subject to availability of funds from the envelope and subject to CRA rules

Notes:

1. Market value is to be based on appraisal as provided for under IRP and is to be consistent with other NJC Integrated Relocation Directive requirements.
2. Properties being sold for less than 95% of the appraised value require pre-departmental approval. All such cases are to be submitted by RLRS directly to the Departmental National Co-ordinator for approval.

Example:
Home appraised at $100,000 but is listed at $105,000. If the selling price is reduced to $90,000 because of the 10% option, prior approval must be obtained from the Departmental National Co-ordinator because the sale price is now below 95% of the appraised value.

Employees shall be reimbursed under the Core Fund, actual and reasonable expenses for rental/home finding services provided by professional rental firms up to the pre-negotiated corporate rates. See section 7.7.

Applicable to employees with dependants who remain in the family home.

This entitlement is based on the premise that the employee will make travel arrangements more than 14 days in advance.

14.4.1 When a door-to-door move is not possible, EX/GIC category employees shall be entitled to travel home on average every two weeks while on Temporary Dual Residence Assistance (TDRA). The total number of weekend travel home trips shall not exceed:

• two (2) trips over the initial thirty days of the TDRA; and
• six (6) trips over the initial ninety days of the TDRA; and
• not to exceed eight (8) trips over the period of the TDRA.

Payment of these transportation expenses comes from the Core fund.

Note:

Travel arrangements are to be made as per the Government of Canada travel contract. This entitlement and any subsequent reimbursement remains a Departmental/Agency responsibility and is not processed by the Third Party Service Provider in any form whatsoever.

14.5.1 The $650 non-accountable incidental allowance is not applicable to EXs/GICs on relocation.

14.5.2 Employees appointed to or from within the EX and GIC groups, are entitled to a taxable relocation allowance equivalent to four weeks salary (the $650 non-accountable incidental allowance allowed by Canada Revenue Agency (CRA) is included in this amount). The allowance is based on the annual salary effective on the date of appointment.

14.5.2.1 The weekly rate of pay is the employee's annual rate of pay (salary paid between the minimum rate and the job rate), divided by 52.176.

14.5.2.2 A new appointee's incidental allowance is based on the annual salary effective on the date of appointment to the EX/GIC position and is not subject to any retroactivity- see calculation formula.

Example:
Example: GOC EXs/GICs incidental allowance calculation based on factor: gross annual salary/52.176 x 4 (weeks).

At the discretion of the employing department/agency, EXs and GICs may be offered face-to-face consultations with the Third Party Service Provider's personnel for:

• preparation of HHT;
• post HHT;
• final reconciliation;
• counselling at employee's office (within the regional office locations);**
• initial consultation with TPSP representative.**

All travel cost incurred by service provider's personnel will be borne by the employer.

The additional cost of this service is the responsibility of the employing department/agency, and is not included in the service contract.