1 — POLICY
1.1 Application
Costs incurred by an employee in getting to and from their place of employment are considered by employers and by Revenue Canada the responsibility of the employee. However, with consideration for Mount Allison's geographic location, the small pool of available part time instructors in the local area and the University's desire to obtain the best possible instructors for the delivery of its academic programmes, Mount Allison is prepared to contribute toward the travel costs of certain individuals.
This policy applies to individuals, not otherwise employed by the University, who are hired to teach credit courses on a per course basis, hereinafter referred to as 'course instructors'.
1.2 Eligibility for an Allowance
A course instructor who lives a minimum of 50km from the location where their course is being taught is eligible to receive a travel allowance.
2 — CALCULATION OF A TRAVEL ALLOWANCE
2.1 Travel Allowances
The travel allowance will contribute toward the course instructor's personal automobile expenses, public transportation expenses and other travel-related expenses incurred in travelling from their place of residence to the teaching location, all as calculated in accordance with this policy.
2.1.1 Personal Automobile Expenses
Personal automobile expenses are equal to 1) the rate per kilometer, multiplied by 2) twice the number of kilometers between the course instructor's home and the teaching location, multiplied by 3) the number of trips the course instructor is expected to take using a personal automobile.
2.1.2 Public Transportation Expenses
Public transportation expenses are equal to 1) the round trip fare via the most economical form of public transportation between the course instructor's home and the teaching location, multiplied by 2) the number of trips the course instructor is expected to take using public transportation.
2.1.3 Other Travel Expenses
Other travel expenses are the reasonable expenses incurred by the course instructor in order to travel from the course instructor's home to the teaching location. These expenses include, but are not limited to, ferry and highway tolls.
2.2 Calculation of Distances
The distance between a course instructor's home and a teaching location in Sackville will be as follows for course instructors who live in or near the following communities: Moncton, 50km; Truro, 127km; Charlottetown, 128km; Sussex, 131km; Miramichi, 181km; Saint John, 204km; Halifax, 220km; Fredericton, 228km.
2.3 Calculation of the Number of Trips
The number of trips is equal to the number of days on which the course instructor is required to teach at the teaching location and for which the course instructor is not receiving a travel allowance to that location under another appointment, plus one trip per month, plus one trip for examination purposes.
2.4 The Rate Per Kilometre
For the purpose of calculating the personal automobile expense, the rate is 35 cents per kilometre.(1)
3 — PAYMENT OF A TRAVEL ALLOWANCE
3.1 Taxable Allowances
Travel allowances are reported as a taxable benefit unless the course instructor both 1) lives more than 80 kilometers from the teaching location and 2) is employed by another employer or carries on a business at a location that is more than 80 kilometers from the teaching location.
A taxable travel allowance will be added to the course instructor's stipend and will be paid in equal installments over the term of the appointment.
3.2 Non-Taxable Allowances
In the case of a course taught in a single term, the full amount of the non-taxable allowance will be paid at the end of the term. In the case of a course taught over two terms, half the allowance will be paid at the end of each term.
1. Subject to annual review and change from time to time by the Controller.