Policies

Travel Management

Effective: August 1, 2003
Responsibility: Vice-President and Chief Financial Officer

• Purpose
• Statement of Policy
• History
• Roles and Responsibilities 
• Appendix A - Procedures and Guidelines

1. Travel Arrangements - General
2. Air Travel
3. Rail Travel
4. Vehicle Rental
5. Use of Privately-Owned Vehicle
6. Lodging
7. Taxis and Other Local Transportation
8. Allowances for Meals and Incidentals ("Per Diem")
9. Group and Meeting Travel
10. Other Travel-Related Expenses
11. Corporate Travel Card
12. Expense Reporting and Reimbursement
13. Compliance

PURPOSE

The purpose of this policy is to ensure consistent and fair treatment of CBC travelers who are required to travel to conduct CBC business.

The guiding principles are:

1. CBC travelers will be reimbursed for legitimate, necessary and reasonable travel expenses when directly connected with or pertaining to corporate business based on established allowances in this policy.
2. CBC travelers are expected to exercise prudent business judgment regarding expenses covered by this policy. CBC travelers must travel by the most economical and efficient means possible.

STATEMENT OF POLICY

1. All travel arrangements (air, rail, vehicle rental and lodging), including all changes and cancellations of travel arrangements, must be made through CBC's designated travel service provider.
2. CBC's preferred air carriers must be used unless the cost or travel time is significantly increased. The standard for air travel is economy. The lowest available airfares appropriate to the particular itineraries shall be sought when making bookings. When significant cost savings are a factor (i.e. 10% or greater), an alternate carrier may be used.
3. Rail trips with Via Rail Canada may be business class (VIA1) when available. All other travel by rail within North America and internationally must be in economy class.
4. Rental vehicles may be used where, in the opinion of the manager responsible for the traveler, this mode of travel is economical and practical. CBC's preferred vehicle rental suppliers should be used where feasible. All vehicle rentals must be for economy-class vehicles, unless three or more people are traveling together and/or when travelers have to carry excess baggage and/or equipment for business purposes.
5. The use of privately owned vehicles is permitted when, in the opinion of the manager responsible for the traveler, this method is practical and economical.   The use of personal vehicles for business will be reimbursed at the standard rate prescribed in the Procedures and Guidelines.
6. CBC travelers shall be reimbursed the actual and reasonable expenses for commercial accommodation while traveling on CBC business. CBC's preferred hotels must be used, unless it is impractical, unfeasible or not available. A manager shall not unreasonably refuse permission to a traveler to make arrangements for private, non-commercial accommodation.
7. Taxis may be used when, in the opinion of the manager responsible for the traveler, the use of such transportation is justifiable for CBC business situations and other more economical alternatives are unavailable or impractical. Airline limousine services with which CBC has negotiated preferred rates should be used whenever possible.
8. CBC travelers shall be paid a meal allowance for each breakfast, lunch and dinner when applicable if the meal was not paid by CBC, or provided as part of the transportation cost and an incidental allowance, for each full day that the traveler is on travel status.
9. Group travel for meetings and special events must be made through the designated travel agency and preferred travel suppliers must be used whenever feasible.
10. Other expenses are reimbursable provided they are legitimate, necessary and reasonable travel expenses directly connected with or pertaining to corporate business.
11. The designated corporate credit card must be used for all travel-related expenses, including: air, rail, lodging, vehicle rental, meal, entertainment and miscellaneous expenses. The corporate credit cards are intended for business use only, and may NOT be utilized for personal expenses.
12. Travelers must submit signed and approved travel expense reports, with all required information to the National Payment Centre (NPC) in Corporate Finance and Administration in Ottawa within 10 days of completion of the trip. Reimbursement will be provided to the traveler usually within 5 working days of receipt in NPC. 
13. Issues pertaining to non-compliance with this policy will be reported directly to the appropriate Vice-President by Corporate Finance and Administration.

HISTORY

• This policy was updated January 1, 2006 to reflect the change in Travel agencies from American Express to BTI Canada.
• This policy was approved: December 17, 2002 and updated November 2003.
• This is an update to the existing policy 2.3.23. This was originally Corporate Finance and Administration Policy 401.10 - Travel and Entertainment Expenses, which replaced Human Resources Travel Policies 9.0, 9.1 and 9.2.

ROLES AND RESPONSIBILITIES

A CBC traveler is a CBC employee or any other person who travels on authorized CBC business. The traveler shall:

1. Become familiar with the provision of this policy before departure;
2. Obtain prior approval for the trip as may be required by the component (verbally and/or in writing); and
3. Submit completed and approved travel expense claims on the authorized form with necessary supporting documentation, including receipts and explanations as required.

A manager is a CBC employee who is responsible for the authorization of CBC business travel and/or the approval of related expenditures. The manager shall:

1. Ensure that this policy is communicated to all persons required to travel on CBC business;
2. Determine whether travel is necessary;
3. Pre-authorize travel (verbally and/or in writing); and
4. Ensure that any expenses reimbursed or paid for by CBC are in compliance with this policy and approve expenses in accordance with this policy.

The Senior Director, Supply Management shall:

1. Develop a travel program that is cost-effective and responds to the needs of the travelers;
2. Negotiate and manage services provided by travel suppliers (travel service, air, rail, accommodation, vehicle rental, etc.);
3. Monitor compliance with this policy; and, ensure corrective actions are taken.
4. Develop and update this policy, as required; and
5. Respond to all questions pertaining to the interpretation or application of this policy.

The Vice-President and the Chief Financial Officer shall:

1. Direct the development and implementation of all aspects of CBC's travel program; and
2. Approve the Procedures and Guidelines.

APPENDIX A - PROCEDURES AND GUIDELINES

1. TRAVEL ARRANGEMENTS - GENERAL

All travel arrangements (air, rail, vehicle rental and lodging), including all changes and cancellations of travel arrangements, must be made through CBC's designated travel service provider.

CBC's designated travel service provider is BTI Canada Inc ("BTI Canada"). Reservations should be made as early as possible to take advantage of advance purchase discounts. Once a traveler has access to CBC's online booking tool, this method must be used for most trips. More complicated trips, such as international or trips that include stops in various locations, must be made through BTI Canada's travel counselors.

Booking Online:

An online booking tool will allow you to make your business travel arrangements in just a few minutes, from your PC or laptop, 24 hours a day, seven days a week. To enroll as a user of the online booking tool please send an e-mail to travel@cbc.ca, with a copy to your manager, to signify approval, and to your designated travel arranger, if applicable. The travel arranger is the person who normally makes travel arrangements on your behalf. You will then be advised of your ID and a password.

Booking by Phone:

BTI Canada's contact number is available online on CBC's internal travel site.

Traveler Profile Forms:

In order to expedite the travel reservation process, we suggest that any employee expected to travel at least once per year submit a traveler profile form to BTI Canada to ensure that pertinent details and preferences are adhered to in the reservation process. At a minimum, the profile should contain your name, business address, and your Amex Corporate card number.

Foreign Travel and Travel Advisories:

Safety and security are of primary importance when employees are traveling on corporate business. Travel advisories that restrict travel for safety purposes are issued regularly by the Department of Foreign Affairs and International Trade (DFAIT) at http://www.voyage.gc.ca/consular_home-en.asp or by local government state departments in other countries. Updated information is also available through BTI Canada. All international travel including travel in the U.S.A. must have the pre-authorization of the respective Vice-President or his/her delegate except in exceptional circumstances (i.e. news breaking events).

Health/Medical and Insurance:

Information on health/medical and insurance coverage for traveling CBC employees is available through Human Resources. CBC will not reimburse employees who purchase incremental health and life insurance for travel outside of Canada. In the event of incremental expenses for travel to strike or war zones, the cost of inoculations will be reimbursed, if applicable.

Spouse/Partner accompaniment:

Travel expenses for a spouse or partner are not reimbursable as a business expense unless it can be shown that their presence was both essential and directly related to the effective accomplishment of the Corporation's business. In these limited instances, the employee must obtain written approval in advance from his manager. Travel must be booked through the designated travel agency and the traveler must reimburse CBC in full upon settlement of his travel claim for the personal portion of the spouse/partner's expenses if applicable.

Combining Personal and Business Travel:

Travelers may, on occasion, combine personal and business travel on the same trip provided there is no additional cost to CBC. In the event that incremental costs are incurred, the traveler must reimburse CBC for these expenses, with a personal cheque or money order attached to the completed travel claim form.

2. AIR TRAVEL

CBC's preferred air carriers must be used unless the cost or travel time is significantly increased. The standard for air travel is economy. The lowest available airfares appropriate to the particular itineraries should be sought when making bookings. When significant cost savings are a factor (i.e. 10% or greater), an alternate carrier may be used.

CBC has negotiated substantial discounts with preferred airline carriers, based on the volume of business given to each carrier. CBC's preferred airline carriers are:

• Air Canada
• Canadian North
• Star Alliance

Booking:

All travel must be booked through our designated travel agency, BTI Canada, who has been directed to book the preferred airlines whenever possible.

Airfare Class of Service:

All travelers are expected to use economy class unless approved by the Vice-President or his/her delegate.

Lowest Available Airfare:

All airline tickets must be booked at the lowest available airfare as determined by BTI Canada. The following are some of the factors that may result in the lowest available airfare and ensure maximum savings:

• Advance booking requirement of 7 - 21 days
• The flight's departure or arrival time is within one hour before or after the requested departure or arrival time
• Cost/benefit of one stop or connecting flights
• Use of alternate airports where applicable
• Cost/benefit of stay-over on a weekend night(s)

Frequent Traveler Programs:

The Corporation has not endorsed any frequent traveler programs. Any membership initiatives are between the traveler and the issuing organization. In such cases, the traveler may retain frequent traveler program benefits. However, under no circumstances may participation in these programs result in selection of an alternate to the CBC preferred supplier or any incremental cost to CBC. Travelers are fully responsible for any income tax implications that may arise as a result of using employer-paid travel to earn points for personal-use travel or rewards.

Risk Management - Persons Traveling Together:

In order to avoid and/or reduce the impact on the Corporation in the event of an accident, the following guidelines should be used when practical and based on available options and schedules:

• No more that two senior managers on the same flight
• No more than four mid-level managers on the same flight
• No more than ten employees on the same flight

The exception to this guideline will be for flights for group travel arranged for large remote or special events such as the Olympics.

Airline Refunds:

All cancellations of airline reservations must be made in the same manner that was used to make the original reservations (i.e. Sports Desk on-site offices, BTI Canada Designated Call Centre, or Online Booking Tool). If the Designated Call Centre is closed, travelers may call the Transit Centre Hotline from Canada and USA at 1-877-222-6460 or call collect from any other location at 1-613-230-2384 to cancel reservations.

Electronic and paper tickets carry a dollar value. Unless the ticket is cancelled, it will continue to have value. To ensure that no unnecessary costs are incurred, tickets must be submitted for refund to the designated travel office.

Use of Charter and Private Aircraft:

Chartered and/or private aircraft are to be used under the following circumstances only:

Private Aircraft

• Private aircraft are to be used for business purposes and/or emergency situations and only when there are no commercial flights to the required destination;
• If the private pilot has a validated pilot's license and the minimum liability insurance coverage required by Corporate policy and the law;
• If the terms and conditions of the employment contract permit the contracted traveler to use his/her personal aircraft. Proof of a valid pilot's license and minimum liability insurance coverage required by Corporate policy and the law, will also be required. Such contract clauses should also clarify the amounts of any fees for use of the aircraft.
• The responsible Vice-President must pre-approve any travel by private aircraft.

Chartered Aircraft

• Chartered aircraft are to be used only for business purposes and/or emergency situations, based on operational requirements or when there
• are no commercial flights to the required destination (i.e. remote transmitter sites where charter is the only option).
• The responsible Vice-President must pre-approve any travel by chartered aircraft.

3. RAIL TRAVEL

Rail trips with Via Rail Canada may be business class (VIA1) when available. All other travel by rail within North America and internationally must be in economy class.

Negotiated discounts:

CBC has negotiated discounts with Via Rail Canada based on the volume of business given to them. In order to take advantage of these discounts, all rail reservations must be made through BTI Canada.

Business Class:

Business class (VIA1) is available on most rails in southern Quebec and southern Ontario. Business class (VIA1) is permitted on these routes and where available. Meal allowances may not be claimed when traveling business class (VIA1) since the meals are provided and included in the price of the ticket.

Economy Class:

All other rail transportation must be economy class. For longer trips, a higher standard is permitted with the approval of the traveler's manager, taking into account the cost of additional services (i.e. or roomette or equivalent accommodation for overnight travel).

4. VEHICLE RENTAL

Rental vehicles may be used where, in the opinion of the CBC manager responsible for the traveler, this mode of travel is economical and practical. CBC's preferred vehicle rental supplier must be used where feasible. All vehicle rentals must be for economy-class vehicles, unless three or more people are traveling together and/or when travelers have to carry excess baggage and/or equipment for business purposes.

Booking:

All vehicle rentals must be with the company's preferred vendor and booked through the designated travel agency, BTI Canada. . Travelers are encouraged to inquire about and take advantage of discounts and free upgrades offered by vehicle rental agencies.

Refueling:

Rental vehicles must be returned on time and with a full tank of gas to avoid additional hourly costs and excessive refueling charges (refueling the vehicle can save as much as 50% of the gasoline cost).

Payment and Documentation:

Vehicle rentals are to be charged to the traveler's American Express corporate card and must be documented on expense reports with the original vehicle rental contracts or charge card receipt. Fines assessed to drivers for traffic or parking violations will not be reimbursed.

Vehicle Rental Insurance and Accident Reporting:

CBC travellers are responsible to verify coverage, terms and conditions prior to accepting a rental vehicle.

5. USE OF PRIVATELY OWNED VEHICLE

The use of privately owned vehicles is permitted when, in the opinion of the CBC manager responsible for the traveler, this method is practical and economical. The use of personal vehicles for business will be reimbursed at the standard rate prescribed in the Procedures and Guidelines.

The rates payable for the use of privately owned vehicles driven for authorized CBC business is .40˘ per kilometre. This mileage allowance covers all vehicle costs (e.g. gasoline, repairs, insurance, etc.) other than parking and tolls. This rate is subject to review from time-to-time.

Reimbursement:

To be reimbursed for use of their personal vehicle for business, CBC travelers must provide the following information on their expense reports:

• Purpose of the trip
• Date and location
• Receipts for tolls and parking
• Number of kilometres

Travelers are fully responsible for insurance and any income tax implications that may arise as a result of using their own vehicles for business purposes.

6. LODGING

CBC travelers shall be reimbursed the actual and reasonable expenses for commercial accommodation while traveling on CBC business. CBC's preferred hotels must be used, unless it is impractical, unfeasible or not available. A manager shall not unreasonably refuse permission to a traveler to make arrangements for private, non-commercial accommodation.

Hotel Selection:

CBC negotiates preferred rates and value-added amenities with certain hotels. In order to receive these discount rates, all employees must book through BTI Canada. A listing of preferred hotels is available online. In locations where preferred hotels are not available, the designated travel service provider will recommend good quality, moderately priced hotels.

Negotiated rates:

CBC will not guarantee reimbursement of incremental costs over and above the negotiated rates to travelers who do not use the preferred hotels. Deviations from policy resulting in rates higher than the negotiated rates require the approval of the appropriate Vice-President and/or delegate.

Room Type:

A single room with a private bath is the standard. Reimbursement for suites or luxury accommodations requires written permission from the traveler's manager.

Cancellation:

By using the corporate credit card (American Express), all rooms will be guaranteed for late arrival. A guaranteed reservation requires that the hotel hold a room until the next day's checkout time. If that room is not available, the hotel must provide alternate lodging (same category room or better) at no charge for the first night. Travelers must cancel the room reservation by 4 pm on the day of arrival or as indicated on their itinerary to avoid a "no-show" charge. All cancellations should be made through BTI Canada in the same manner that was used to make the original reservations (i.e. Sports Desk on-site offices, BTI Canada Designated Call Centre, or Online Booking Tool). If the Designated Call Centre is closed, travelers may call the In Transit Centre Hotline from Canada and USA at 1-877-222-6460 or call collect from any other location at 1-613-230-2384 to cancel reservations. If the cancellation is made directly with the hotel, travelers should request and retain a "cancellation number" as documentation of the transaction. Generally, "No-show" charges are not reimbursable by CBC.

Payment and Documentation:

Lodging charges are to be billed to the American Express Corporate card and not to the traveler's personal credit card. Expenses must be broken out by category on travel claim forms (i.e. room charge, meals, telecommunication, laundry, etc.). The hotel invoice is required for reimbursement of lodging charges.

Private Accommodation:

Although travelers generally stay in commercial accommodation, the manager shall not unreasonably refuse permission to a traveler to make arrangements for private, non-commercial accommodation (e.g. lodging with friends or family). In these instances, the traveler may claim the cost to a maximum of $30.00 per night. This rate is subject to review from time to time.

7. TAXIS AND OTHER LOCAL TRANSPORTATION

Taxis may be used when, in the opinion of the manager responsible for the traveler, the use of such transportation is justifiable for CBC business situations and other more economical alternatives are unavailable or impractical. Airline limousine services with which CBC has negotiated preferred rates should be used whenever possible.

Taxis:

The cost of taxis to and from places of business, hotels, airports or railroad stations in connection with business activities is reimbursable. Use of taxis is authorized only when more economical services (hotel vans, shuttles, etc.) are not available or practical. Receipts are required for all transportation expenses of $10 or greater.

Limousine Services:

Limousines with which CBC has negotiated preferred fixed rates should be used whenever possible. Employees are also encouraged to arrange transportation to/from airports in advance in order to reduce costs. In Toronto, the preferred airline limousine service is Air Flight Services and can be reached at 416-445-1999.

8. ALLOWANCES FOR MEALS AND INCIDENTALS

CBC travelers shall be paid a meal allowance for each breakfast, lunch and dinner when applicable if the meal was not paid by CBC, or provided as part of the transportation cost and an incidental allowance, for each full day that the traveler is on travel status.

The meal allowances are based on the consumption of meals in restaurants and are directed at employees who are in travel status away from their base office and/or work area.

Daily Per Diem

The meal allowances for CBC North may be claimed for all locations north of the 55th parallel of latitude, which would include the following:

• All locations in the Yukon
• All location in the Northwest Territories
• All locations in Nunavut
• All locations in Labrador (even though some locations may be south of the 55th parallel).

Receipts:

Receipts are not required for meals and incidental expenses.

Duty Entertainment, Receptions and Staff Functions:

In certain instances, expenses related to duty entertainment, receptions and staff functions may be reimbursed through the travel reimbursement process. For more information, please see Policy 2.3.9: Duty Entertainment, Receptions and Staff Functions.

9. GROUP and MEETING TRAVEL

Group travel for meetings and special events must be made through the designated travel agency and preferred travel suppliers must be used whenever feasible.

Group meetings are company-planned gatherings for at least 10 people requiring overnight accommodations and the use of off-site meeting space. Expenditures may include travel, meals, and equipment rentals, meeting rooms, entertainment and other services.

Suppliers:

Group travel, meetings and special events represent a significant cost to CBC. As a result, the meeting coordinator is required to research and source CBC preferred suppliers whenever feasible. BTI Canada is also the sole authorized source for arrangements for group or meeting travel. Any department planning to sponsor group or meeting travel involving ten or more participants should identify the event to BTI Canada to ensure that available negotiated discounts are applied.

Cost control:

The following are some of the techniques or measures to contain costs that should be considered when planning a meeting/event:

• CBC owned/leased facilities must be used, whenever possible;
• The number of meeting days should be kept to a minimum;
• Group meetings, occurring at resort or tourist locations should be planned off-season, whenever possible;
• Meeting sites should be within a reasonable driving distance for participants if possible, or at a location that will result in the least overall participant travel cost to CBC;
• Volume discounts should be sought;
• Where possible, all related expenses must be paid using the American Express corporate card

Contract Approval:

All contracts with travel service providers (air, rail, vehicle rentals, lodging, etc.) for group and/or meeting travel must be reviewed and approved in accordance with Corporate Policy 2.3.8 - Delegation of Financial Authorities.

10. OTHER TRAVEL-RELATED EXPENSES

Other expenses are reimbursable provided they are legitimate, necessary and reasonable travel expenses directly connected with or pertaining to corporate business.

Other allowable travel-related expenses:

The following are example of miscellaneous expenses, when directly related to business travel, are reimbursable (provided that charges in excess of $10 are supported by original receipts):

• Parking
• Fax and telegram services
• Telephone costs for business purposes
• Personal telephone costs at the discretion of the manager
• Remote computer access costs
• Laundry/valet service during trips in excess of 4 days
• Excess tips, when required (i.e. transportation of baggage containing technical equipment)
• Currency conversion
• Traveler's cheque fees
• Other miscellaneous costs at the discretion of the manager

Non-reimbursable expenses: The following are examples of expenses are generally NOT reimbursable:

• Airline club dues
• Frequent traveler program costs
• Traffic and parking fines
• In-flight movies and/or refreshment
• Hotel room movies and/or mini-bar service
• Personal articles (i.e. toiletries, magazines, etc.)
• Luggage, briefcases
• Barber or hairstylist expenses
• Air or rental vehicle phone usage

11. CORPORATE CREDIT CARD

The designated corporate credit card must be used for all travel-related expenses, including, air, rail, lodging, vehicle rental, meal, entertainment and miscellaneous expenses. The corporate credit cards are intended for business use only, and may NOT be utilized for personal expenses. (Unless they are related to travel and lodging expenses incurred while on CBC business such as hotel movie and mini-bar charges).

CBC's designated corporate credit card is the American Express Corporate card (Amex).

Issuance Criteria:

All employees expected to travel on behalf of the Corporation on a regular basis and/or required to incur entertainment expenses in the normal course of business, should acquire an American Express corporate card. Application forms are available from the Finance and Administration department, and must be signed by the employee's supervisor. The signed and approved form must returned to the local Finance and Administration office for processing.

Travel Advances:

CBC will issue travel advances in exceptional circumstances ONLY, but these must be approved by the Regional Comptrollers, Network Finance and Administration Directors or their delegate. Temporary cash advances through the Express Cash ABM feature of the American Express corporate card are available to travelers that require cash. The following should be noted:

• Travelers should access cash for business purposes only.
• Travelers must enroll and receive a Personal Identification Number (PIN) in order to access the Automated Bank Machine (ABM) networks.
• Daily/monthly cash advance limits are governed by individual requirements and will be established at the time of enrollment.
• Changes to cash advance limits can be arranged through you local Finance and Administration office.
• Advances will not be available to travelers who have allowed their corporate card to fall into arrears.
• There is an administration charge for each access transaction. Travelers should keep the number of cash withdrawals to a minimum. However travelers will be reimbursed for the cost of all cash withdrawals.

12. EXPENSE REPORTING AND REIMBURSEMENT

With the exception of Foreign Correspondents, whose travel and related expenses will be reimbursed based on processes established by the Networks because of the nature of their assignments, travelers must submit signed and approved travel expense reports, with all required information to the National Payment Centre (NPC) in Corporate Finance and Administration in Ottawa within 10 days of completing the trip. Reimbursement will be provided to the traveler usually within 5 working days of receipt in NPC.

Expense Report Forms:

With the exception of Foreign Correspondents as noted above, for CBC employees, Form No. CBC 0466B Travel Authorization Request, available through a local Finance and Administration office, must be used for all expense reports. For non-CBC employees, an invoice with supporting receipts must be submitted.

Authorization:

A supervisor with designated approval authority must sign all expense reports. Supervisors are expected to verify expense reports for accuracy and compliance with this policy, procedures and guidelines. Exemptions, deviations or reimbursements for expenses that are not in compliance with this policy must be explained on the travel expense form and specifically approved by the supervisor or in some cases by the responsible Vice-President or delegate (in accordance with these procedures and guidelines).

Reimbursement:

Reimbursement of travel expenses is deposited electronically directly to the traveler's bank account, usually within 5 working days of receipt in NPC. The Corporation accepts no responsibility for delayed reimbursements due to incomplete or incorrect travel expense claims.

When an employee is required to reimburse the Corporation, a personal cheque or money order must be attached to the completed travel claim form.

13. COMPLIANCE

Issues pertaining to non-compliance with this policy will be reported directly to the appropriate Vice-President by Corporate Finance and Administration.

We will be actively monitoring compliance with the Policy and the related Guidelines and Procedures. We may for example, verify your Corporate Card monthly statements in the records of American Express.

Auditing of Travel and Entertainment Expenses:

NPC will conduct basic processing audits to ensure compliance with Corporate Policy 2.3.8 - Delegation of Financial Authorities, as well as to confirm that expenses are supported by original receipt.

Post audits will be conducted on an ad-hoc basis and will concentrate on the type, reasonability and justification of expenses, with regular reports submitted to the appropriate Vice-President.

Post audits may be conducted from time-to-time based on special requests from Vice-Presidents pertaining to specific categories of expenses such as duty entertainment and receptions.

Additional Policy Compliance and Reporting:

Issues pertaining to non-compliance (i.e. use of designated travel agency, corporate card, preferred travel suppliers: air, vehicle rental and hotel) will be reported directly to the appropriate Vice-President by Corporate Finance and Administration.