Perquisites

1. Introduction and Purpose

The purpose of this policy is to establish rules on perquisites and to ensure compliance with the Broader Public Sector Perquisites Directive.

2. Application

This policy applies to college appointees, board members, and employees.

This policy does not apply to the following:

• provisions of collective agreements,
• insured benefits,
• items generally available on a non-discriminatory basis for all or most employees (e.g., an employee assistance program, pension plans),
• health and safety requirements (e.g., provision of work boots),
• employment accommodations made for human rights and/or accessibility considerations (e.g., special workstations, work hours, religious holidays), and
• expenses covered under FIN 504 Business Expense Reimbursements, Travel and Hospitality Policy.

3. Definitions

• Perquisites. A privilege (“perk”) that is provided to an individual or group of individuals, which provides a personal benefit and is not generally available to other persons within the college.

4. Policy

• 4.1 Approval of Eligible Perquisites
  • Perquisites are eligible in limited and exceptional circumstances if they are:
    • business-related requirements for the effective performance of an individual’s job.
    • approved at the appropriate level, in writing.
    • based on an approved business case.
  • If it is determined that a perquisite may be provided to an employee, the request must be approved by the President and CEO. Perquisites for the President and CEO must be approved by the Board of Governors. This authority may be delegated by the Board to either an individual (Chair or Vice-Chair) or an appropriate subcommittee of the Board (such as the Executive and Governance Committee). Members of the Board of Governors are not eligible for perquisites in accordance with the Board of Governors Policy 19. Perquisites.
• 4.2 Documentation and Reporting of Approved Perquisites
  • The perquisite cannot be provided until approval has been given in writing for verification, reporting, and audit purposes. Records of approved perquisites will be maintained in the employee’s personnel file.
  • Summary information regarding approved perquisites will be made available publicly upon request on an annual basis. Freedom of Information requests under the Freedom of Information and Protection of Privacy Act regarding approved perquisites are to be directed to the Senior Vice-President, Corporate Services and CFO.
• 4.3 Prohibited Perquisites
  • Perquisites that are not related to business requirements are not allowed.
  • The following perquisites are not allowed under any circumstance:
    • club memberships for personal recreation or socializing purposes, such as fitness clubs, golf clubs or social clubs,
    • season tickets to cultural or sporting events,
    • clothing allowances not related to health and safety or special job requirements,
    • access to private health clinics or medical services outside those provided by the provincial health care system or by the employer’s group insured benefit plans, or
    • professional advisory services for personal matters, such as tax or estate planning.
  • These privileges cannot be provided by any means, including:
    • an offer of employment letter, as a promise of a benefit,
    • an employment contract, or
    • a reimbursement of an expense.

5. Related Documents

• FIN 504 Business Expense Reimbursements, Travel and Hospitality
• Board of Governors Policy 19. Perquisites

6. References

• Broader Public Sector Perquisites Directive
• Freedom of Information and Protection of Privacy Act