To specify the circumstances under which memberships and
registration fees may be reimbursed.
It is government policy to pay membership fees only when
departmental memberships in a
particular organization are in direct support of a government
program, or, when membership is a federal statutory requirement for individual
employees to carry out the functions of their positions.
This policy applies to departments and agencies listed in
Schedule I, I.1 and II of the Financial Administration Act (FAA).
The policy covers all types of memberships, registration and licensing fees. It
takes effect on June 1, 1993 and supersedes previous Treasury Board
authorities on membership fees.
The government contributes to the self-improvement of employees
through its policies on training, education, career assignment, executive
interchange, developmental leave, conferences, etc. However, it does not pay
fees for individual memberships in professional, quasi-professional and
specialized organizations unless such payments are permitted within the
provisions of this policy.
Personal development, the attainment of career benefits and
keeping up-to-date on developments in job-related fields is the responsibility
of employees. Consequently, whether or not ancillary benefits accrue to the
department concerned, payment of individual memberships for these types of
reasons shall not be authorized by the employer.
The Deputy Head may delegate the authority to approve memberships which are a
federal statutory requirement of a position. Such memberships are only payable
where the employee actively practices professional duties that cannot be legally
carried out unless the incumbent is an active member of a recognized
professional body. (See Appendix A (a))
The Deputy Head's personal
approval is required for:
The Deputy Head may delegate the authority to approve corporate memberships
costing up to $700. in the following circumstances:
- where the receipt of specialized information relates directly to
departmental programs. Such memberships should be held in the name of the
departmental library;
- as described in (a) for cases where the membership cannot be held in the
name of the department, or a departmental position, and must be held in the
name of an employee. It should be clear in such cases that the resulting
benefits and publications accrue to the department; and
- where memberships in organizations provide an opportunity for departmental
contact with that segment of the public most concerned with the department's
operations, such as, a Chamber of Commerce. If possible, such memberships
shall be obtained in the name of the department.
Memberships and registration fees shall not be paid (or reimbursed) in regard to
associations, societies, etc. to which employees or appointees may belong, or
join, in order to become eligible for appointment to a position.
Memberships in organizations that are primarily social, recreational or
fraternal are
Departments and agencies are required to record membership and
registration fees under Economic Object 0483, and retain the following
information on a fiscal-year basis for evaluation or audit purposes:
the total amount spent on all memberships:
- in associations, societies, etc. and
- in national or international bodies;
the number of memberships held, stating the general purpose of each membership:
- on behalf of employees, and
- on behalf of the department.
From time to time, the Treasury Board Secretariat will evaluate
the application of this directive.
Enquiries about this policy should be directed to the
responsible officers in departmental headquarters who, in turn, may seek
interpretations from:
Safety, Health and Employee Services Group
Staff Relations Division
Human Resources Policy Branch
Treasury Board Secretariat
300 Laurier Avenue West
6th Floor, West Tower
Ottawa, Ontario
K1A 0R5
613 952-3263 (Facsimile)
Professional and quasi-professional memberships
For the purposes of this policy, there are basically three types
of memberships that can be held in the name of an individual, namely, those
required by federal statute in order for an individual to perform the duties of
their profession; other professional related memberships; and those that are of
a corporate rather than with a professional association nature but must be held
in the name of an individual:
- Statutory
-
The only instances in which it is absolutely necessary for a
federal employee to be licensed or registered are those in which the
requirement is established by federal statute such as, the Food and Drug
Act. The only occupational groups affected by these statutes are:
Dentistry, Land Survey, Law, Medicine, Pharmacy and Veterinary Science, and
this applies only to those individuals actively practising their respective
professions in those occupational groups. In accordance with this policy,
such fees are reimbursed and no T-4A Supplementary is issued in these cases.
Memberships are not paid to employees in these occupational groups who are
working in an administrative capacity or who are working in a related field
but outside the above occupational groups.
- Other professional
-
This category includes memberships that are not required by
federal statute but are considered necessary by the employer because the
employee would be unable to fulfill the duties of the position from a legal
standpoint unless the incumbent retains active membership in a recognized
professional body. These situations are rare but would include the engineer
or architect who must use a professional designation to certify the
department's plans or drawings.
Such memberships are not taxable when they are a legal
requirement of the position.
- Corporate memberships in individual's name
This category includes work-related memberships that are not
with professional bodies, taken out in the name of an individual or position
title, where it is not possible to be held in the name of the departmental
library. Such memberships, for example, the Press Club are not taxable when the
department is the primary beneficiary.
Professional designations
Since the Federal jurisdiction takes precedence over the
provincial and municipal levels of government it should be noted that a
provincial association has no authority to control Federal government employees.
In the private sector employees have no choice but to join a professional
association in order to:
- use a professional designation;
- use a seal of office or stamp certifying documents to get municipal or
provincial approvals or funding;
- prove that their educational standards have been met;
- be accepted on the job market by private sector companies or in private
practice;
- ensure that the number of people in the profession is limited to control
job opportunities;
- guarantee educational standards and work ethics;
- join the group life and liability insurance offered by that association to
protect its members; and
- lobby on behalf of the profession, as necessary.
Employees in the public service do not need externally set
standards, insurance, or liability protection, as these are provided by the
government for its employees. Furthermore, they do not require a professional
designation unless there is a legal requirement. (See 1.(A) & (B))
In private practice a designation is needed in order to protect the public when
hiring a professional. The public must be certain that the person stating to be
a professional is in fact qualified. This can be determined through verification
with a provincial association which certifies members in good standing. These
safeguards are not required by employees working in the federal government.
The decision to join or maintain current membership in a
professional association is therefore a personal one, for which the individual,
not the taxpayer, is financially responsible.
Management should be aware of the fact that in accordance with
the majority of employees' collective agreements:
Unlike the federal government, other levels of government and
the private sector must comply with provincial regulations which require certain
professional and quasi-professional memberships to be maintained. It is also
noteworthy that it is not the employer but rather the employee who is normally
responsible to pay the related costs.
Payment of other expenses that may result from membership, such
as attending a conference, or a seminar, the cost of meals etc. may be
authorized when such expenses are clearly in the interest of the department and
are within the limitations contained in the directives on Conferences,
Hospitality and Travel.
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