EXPENSE REPORT
TRAVEL AND OTHER PERSONAL REIMBURSEMENTS
Instructions and Summary of Policy
(See the Administrative Handbook or InfoMcGill for full details)
Purpose Summary of Policy
1. This report should be used for all University travel & other personal 1. The claimant is responsible for ensuring that claims for expenses are
reimbursements from all sources of funding. Individual reimbursements accurate and in accordance with University Policy.
under $50 may be obtained through departmental petty cash funds. Travel supported by research grants or contracts must comply with
Equipment and supplies exceeding $250 must be processed on a University regulations and policies unless specifically indicated otherwise by
Purchase Requisition (please refer to selection B-61 of the Administrative the granting agency. In the event of inconsistencies between such
Handbook). guidelines and University policies, the granting agency guidelines will apply.
2. Only legitimate expenses related to approved University business will be
Instructions reimbursed and cannot be used by the claimant for income tax purposes or
1. Complete the top of page 2 by printing your name, address, McGill I.D. for any claim to another organization.
number, etc. If claiming travel expenses enter your itinerary. NOTE:
Cheque will be mailed to the Claimant at the address indicated on the 3. Travel and other personal expenses can be reimbursed only by submitting a
Expense Report. properly completed and approved Expense Report. This report must be
2. Complete expense categories A through D as applicable. Travel claims accompanied by original receipts and paid invoices. Travel claims must be
must include all of your expenses related to a particular trip that were submitted within 10 working days following the completion of each trip.
paid by you, the University or any other party. For example, when an Other claims may be accumulated and must be submitted not later than 60
airline ticket is prepaid, the item is processed as an advance. In order to days after the date of the earliest expense included on the report. Reports
clear that item you must include the original ticket and report the cost in that are not properly completed will be returned to the claimant or the
the appropriate category (in this case in category A) as well as in category Budget Unit Head / Account Director for clarification.
E on page 2. 4.
In general, University staff will be reimbursed by cheque in Canadian funds
3. GST and QST included on the receipts submitted by be enteredt in the
equivalent to the actual expenses incurred. All expenses must be listed on
correct columns. This is required to claim the appropriate rebate from
page 2 of the Expense Report in the currency that was used for the actual
each government. The rebate will be credited to your account
expenditures and in the equivalent Canadian dollars. The exchange rate(s)
immediately.
should equal the claimant's actual cost of obtaining foreign funds.
IF THE SALES TAXES ARE NOT IDENTIFIED IN THE APPROPRIATE
COLUMNS, THE REBATES WILL NOT BE CLAIMED AND WILL NOT BE 5. Foreign visitors may claim expenses in currencies other than Canadian on
CREDITED TO YOUR ACCOUNT. the Expense Report. A cheque or draft in the appropriate currency for the
In most cases for actual expenditures, the two taxes will be itemized on total amount claimed by be requested. The ledger accounts will be charged
the sales receipt and may simply be entered in the columns. On some in equivalent Canadian dollars.
receipts, the GST and QST could be shown as one amount, or the total 6. The mileage reimbursement rates currently in effect are included in the
could include all taxes. Please see InfoMcGill enclosed insert, and are shown in the Administrative Handbook under
(Admin/Accounting/GST&QST) for the formulas currently in effect in order Travel and Other Personal Reimbursements.
to calcuate the tax amounts included. Formulas are also available as an
insert with each Expense Report Form package. 7. a) Actual costs: Under the actual cost method claims for meals must be
listed separately on page 2. The customer copies of the credit card sales
Per diem meal claims, consumed in Quebec, and mileage claims, while slips and/or restaurant bill stubs may be used to support claims for meals,
travelling in Quebec are considered to include GST and QST Per diem and may include gratuities. The date and restaurant name must be clearly
claims for meals and mileage elsewhere in Canada are sincidered to indicated on the receipt. b) Per diem allowance: A per diem allowance to
include GST only. cover meals while travelling on University business may be used. No
receipts will be required to support the per diem allowance. The per diem
rates currently in effect are listed in the Administrative Handbook under
4. Complete page 2, sign page 3 and obtain the required approval(s). Travel and other Personal Reimbursements, on InfoMcGill
(Admin/Accounting/ Travel Rates), and on the insert included with each
5. Expense Report Package.
Forward the Expense Report with all original receipts to the Accounting
Department.
EXPENSES TO BE CHARGED Page 1
Year Month Day
Claimant's Name:
E-Mail:
From Date To
mm-dd-yy mm-dd-yy Place Purpose
Address:
McGill I.D. No. University
Phone No.
A Transportation
Deduct Allowable
Amount of G.S.T.
Total Personal Exp. Allowable Currency Expenses Amount of Q.S.T.
Location Description included in
Date per receipt & Amounts Expenses Exchange Canadian $ included in receipt*
From To (if car show Km/Miles X rate) receipt*
Paid by Others (including Taxes)
Mileage Claims & Fuel Reimbursements
Airfare
Airport tax
Ground transportation
Mileage
TOTAL OF A $ - $ - $ -
B. Accommodation while travelling (include meals in category C)
Deduct Allowable
(enter total of each hotel bill as a single item) Amount of G.S.T.
Total Personal Exp. Allowable Currency Expenses Amount of Q.S.T.
included in
per receipt & Amounts Expenses Exchange Canadian $ included in receipt*
receipt*
Paid by Others (including Taxes)
Description
TOTAL OF B $ - $ - $ -
C. Meals, Entertainment (including per diem claims)
Deduct Allowable
Amount of G.S.T.
Total Personal Exp. Allowable Currency Expenses Amount of Q.S.T.
included in
per receipt & Amounts Expenses Exchange Canadian $ included in receipt*
Date receipt*
Paid by Others (including Taxes)
Location ,Description/Purpose Name of Group or Person(s)
$ - $ - $ -
TOTAL OF C
Page 2
D Supplies/Subject Fees/Miscellaneous
Deduct Allowable
Amount of G.S.T.
Total Personal Exp. Allowable Currency Expenses Amount of Q.S.T.
included in
per receipt & Amounts Expenses Exchange Canadian $ included in receipt*
Date receipt*
Paid by Others (including Taxes)
Description Purpose
TOTAL OF D $ - $ - $ -
* Excludes sales taxes on personal expenses
** In the event that reimbursements for expenditures are subsequently received TOTALS (A+B+C+D)
from other organization, refund must be made to the University, including sales taxes. $ - $ - $ -
TOTAL G.S.T. TOTAL Q.S.T.
IF REQUIRED ATTACH ADDITIONAL DETAIL SHEET IN ABOVE FORMAT
ACCOUNT DISTRIBUTION
FOAPAL Total Expenses
Including Taxes
GST QST
FUND ORG ACCOUNT PROGRAM ACTIVITY LOCATION
Accounting Department Use Only
Cheque No.
Reviewed Date
Approved
by Date
TOTALS
E Advances: Cash Advances and/or Prepaid Expenses
Section E should include prepaid expenses related to this trip that were paid directly by the university on your behalf. For example, when an airline ticket is prepaid, the item is recorded as an advance. In order to clear that
item you must include the original ticket and report the cost in the appropriate category (in this case category A) as well as a reduction in category E.
Date Advance # Supplier Description Fund Org Account Program Activity Location Amount
TOTAL ADVANCES $ -
DUE TO CLAIMANT $ -
TOTAL OR
TOTAL ALLOWABLE EXPENSES LESS
ADVANCES RETURNED TO UNIVERSITY $ -
(cheque enclosed)
Page 3
Please Staple Original Receipts HERE in the Order Listing on This Expense Report
Approvals Delegation of Signing Authority
1. All Expense Reports charging operating accounts require the signature of 1. Delegation of approval is permitted during temporary absences of a person
the claimant and the budget unit head or the account director (other having normal signing authority. The delegate must be of equivalent or higher
accounts). All Expense Reports charging research accounts require the status than the regular signing authority. In this circumstance, the regular
signature of the claimant and the approval of the research director. signing authority must provide written advice to the Chief Accountant of the
name of the person to whom authority is delegated, a specimen of the
temporary authority's signature, and the period of time for which the signature is
2. Where the claimant is a vice-principal, dean, director, head of department, valid (including start and end dates).
research director or account director, the approval of the person to whom
they report is required. 2. Approval cannot be delegated to the claimant.
3. Reimbursement of the expense does not, in itself, constitute ultimate Claimant:
approval. All transactions are subject to subsequent audit adjustment. Due to Claimant:
Purpose:
Claimant
I certify that all expenses submitted are accurate and in accordance with University Signature Date:
policy and will not be used for income tax purposes. I certify that all expenses paid
by the University or by any other party have been deducted. I agree to refund to
the University any subsequent reimbursements from other organizations for the
expenses submitted.
Research Director (Research Accounts Only) APPROVAL
I certify that all expenses charged to my research account conform to the Granting
Agency regulations, relate to research for which the grant/contract was awarded Signature Date:
and are charged to the correct funds.
Print Name
Title
Budget Unit Head (Operating Funds) APPROVAL
Fund Director (Other Funds)
I have reviewed the expense claim and authorize payment. Signature Date:
Print Name
Title