O.C. 243/2020

July 29, 2020


            The Lieutenant Governor in Council makes the Order set out in the attached Appendix.

 

For Information only

Recommended by:          Minister of Economic Development, Trade and Tourism

Authority:                             Alberta Investment Attraction Act
                                                (section 5)


 

APPENDIX

The Lieutenant Governor in Council, effective July 31, 2020,

1          appoints R. Scott Hutcheson as a member and designates him as Chair of the board of directors of Invest Alberta Corporation for a term to expire on July 30, 2023;

2          appoints The Honourable A. Anne McLellan, P.C., as a member and designates her as Vice-chair of the board of directors of Invest Alberta Corporation for a term to expire on July 30, 2023;

3          appoints the following persons as members of the board of directors of Invest Alberta Corporation, each for a term to expire on July 30, 2023:

            (a)        Bob Dhillon;

            (b)        T. Chen Fong;

            (c)        Ashif Mawji;

            (d)       Janet Riopel;

            (e)        Adam Waterous;

4          fixes the remuneration payable to the member designated as Chair of the board of directors of Invest Alberta Corporation as follows:

            (a)        subject to section 7, an annual retainer, payable at the end of the fiscal year,                                               of $20 000;

            (b)        a payment of $400 for each meeting attended;

5          fixes the remuneration payable to the member designated as Vice-chair of the board of directors of Invest Alberta Corporation as follows:

            (a)        subject to section 7, an annual retainer, payable at the end of the fiscal year, of

                        (i)         $10 000, or

                        (ii)        if the Vice-chair serves while there is no Chair designated, $20 000;


 

            (b)        a payment of

                        (i)         $300 for each meeting attended, unless subclause (ii) applies, or

                        (ii)        $400 for each meeting attended while there is no Chair designated;

6          fixes the remuneration payable to members of the board of directors of Invest Alberta Corporation, other than members designated as Chair and Vice-chair, as follows:

            (a)        subject to section 7, an annual retainer, payable at the end of the fiscal year, of                              $10 000;

            (b)        a payment of $300 for each meeting attended;

7          orders that

            (a)        if the term of appointment of a member of the board of directors of Invest Alberta                                     Corporation begins or ends within a fiscal year, the annual retainer paid to that                              member shall be pro-rated based on the actual term served by the member, and

            (b)        if a member of the board of directors of Invest Alberta Corporation is designated                           as Vice-chair during a period of time that begins or ends while there is no Chair                            designated, the retainer referred to in section 5(a)(ii) shall be pro-rated based on                            the actual period of time during which the member is designated as Vice-chair                                     while there is no Chair designated;

8          prescribes that a member of the board of directors of Invest Alberta Corporation is entitled to reimbursement for expenses necessarily and reasonably incurred in the course of performing the member’s duties, in accordance with the Travel, Hosting, and Expense Policy in the attached Schedule.


SCHEDULE

 

Title:

Invest Alberta Corporation Board of Directors’ Travel, Hosting and Expense Policy

Effective Date:

 

Description:

The purpose of this policy is to provide clarity for the approval/reimbursement process for travel and hosting expenses  

Application:

This policy applies to the Invest Alberta Corporation board of directors 

 

1.0  PURPOSE and PRINCIPLES

This policy is meant to ensure claimants are reimbursed for necessary and appropriate business related expenses incurred in the performance of their duties, ensure accountability for required expenses by both the claimant and the designated approver, and establish the necessary controls to ensure expenses incurred are reasonable and appropriate. Board members will submit their travel and hosting expenses to the Chief Operating Officer, who will obtain designated approver signatures. Claimants are expected to consider the following principles when incurring expenses:

·         Invest Alberta Corporation funds are to be used prudently and responsibly with a focus on accountability and transparency.

·         Any expenses for travel, meals and hospitality must support the Invest Alberta Corporation business objectives.

·         Plans for travel, meals, accommodation and hospitality are necessary and economical with due regard for health and safety.

·         Only legitimate authorized expenses (i.e. preapproved expenses) incurred during the course of Invest Alberta Corporation business are reimbursed.

·         Prior approval to incur expenses is obtained where appropriate (e.g., out-of-province travel; hosting expenses over $1500; fare classes that result in additional costs).

·         The word “reasonable” is used in several sections in this policy to describe whether an expenditure is appropriate. For the purposes of this policy, determining whether an expenditure is “reasonable” requires professional judgement. If a claimant is uncertain whether an expenditure is “reasonable”, they should discuss it in advance with the designated approver. To help assess whether an expenditure is reasonable, claimants should consider how an ordinary person who normally exercises a duty of care would act (“reasonable person test”).

2.0  SCOPE

This policy applies to the board of Invest Alberta Corporation and applies to all expenses incurred in the course of Invest Alberta Corporation business for travel, meal, hospitality and other incidental expenses regardless of how the expense is being paid or is being reimbursed.

3.0  TRAVEL EXPENSE CATEGORIES      

3.1  Travel Expenses

3.1.1     Airfare

Travel routes must be directed by a reasonable method of transportation, taking into consideration cost; travel time; and arrival/departure times. Any total flight time under six (6) hours in duration (including connecting flight airtime but excluding layover time) must be booked at economy class rates, where available. The claimant may upgrade from Economy to Business Class (if available) prior to departure using their own airline loyalty points or at their own cost without prior written approval. Exceptions for executive business class travel which results in additional costs to IAC must be justified and may be made only with the prior written approval of the designated approver. A balance of fiscal prudency with business needs should be considered when procuring business class seats for flights over six (6) hours in flight airtime.

Frequent flyer or other loyalty program points earned on Invest Alberta Corporation business may be used by the claimant for personal use and this use is considered a taxable benefit. Frequent flyer points may be utilized to upgrade flights to Business Class if there are no additional costs to Invest Alberta Corporation. It is the claimant’s responsibility to report the fair market value of the taxable benefit on their tax return. Claimants should consult the Canada Revenue Agency for further information on these tax implications.

Claimants may add and pay for a personal leg to a business itinerary, while clearly distinguishing between business and personal expenses. If a combined business/personal itinerary is equal to or less than the cost of airfare for a business-only itinerary, there is no personal cost to the claimant. Any personal leg must be explicitly stated in the travel request, which also needs the additional approval of the board Chair or Minister. 

3.1.2     Meal Expenses

When travelling on Invest Alberta Corporation business, a claimant is to claim the actual cost of the meal within the meal per diem as prescribed by the National Joint Council. An itemized receipt must be provided before payment is authorized. Itemized receipts are necessary for Invest Alberta Corporation to obtain a reimbursement for the GST/HST.

Meal expenses cannot be claimed in any situation whereby a meal is provided (including by a host) or the claimant should reasonably have been able to prepare a meal for themselves (i.e. breakfast cannot be claimed for travel that commenced mid-morning).

Consumption of alcohol during individual meals cannot be claimed and will not be reimbursed as part of any travel or meal expense.


 

3.1.3     Accommodations

Standard accommodation should be selected based on a reasonable cost and location. Claimants are expected to use good judgement and book the best available rate, as Invest Alberta Corporation may have preferred rates in major cities. Bookings at conference hotels are generally acceptable, where reasonable in the circumstances to take advantage of conference rates and location.

Claimants are eligible to utilize the Government of Canada’s Accommodation Directory to book accommodation. Reservations should be made directly with the establishments and not by, or through, outside reservation services or travel agencies. Reservations made with listed accommodations are subject to room availability, since this directory does not grant priority status.

3.1.4     Personal Expenses

For each full twenty-four hour period spent travelling on Invest Alberta Corporation business, a claimant may claim a per diem for personal expenses (such as tips, newspapers, non-alcoholic beverages, etc.) of:

i.          $7.00 in Canada, or

ii.          $14.00 outside of Canada.

GST cannot be claimed on allowances.

3.1.5     Ground Transportation

Claimants will be reimbursed for business related ground transportation when traveling. Transportation should be selected based on reasonable cost and travel time.

Limos (i.e. town cars) can be used if the cost is comparable to taxi. Receipts are required for reimbursement. Where nominal cash is utilized (i.e. transit fares), such expenses can be claimed without receipts. Ride Share Services (UBER, Lyft, etc.) can be used provided the cost is competitive to use of a standard taxi.

When a claimant’s private vehicle is used for Invest Alberta Corporation business, the claimant may claim mileage and parking expenses. The reason for the use of the personal vehicle for business travel must be stated. Claimants will be reimbursed $10.25 per day of personal vehicle usage when used as part of regular weekly duties, or $0.505 per kilometre travelled. GST cannot be claimed on allowances.

When renting a vehicle, claimants must adhere to the following:

Business Use of Rental Vehicles

·         All rental contracts must be in the name of Invest Alberta Corporation when the car rental will be used exclusively for Invest Alberta Corporation business. The claimant must be listed as the driver.

·         If the car rental is expected to last longer than 30 days, claimants should contact their designated approver.

·         It is strongly suggested that claimants use Government of Alberta Approved Vendors. For all car rentals under Invest Alberta Corporation’s name, claimants should purchase liability insurance and the Loss Damage Waiver (LDW) as noted below:

o   Rented and driven in Alberta – decline both liability insurance and LDW, as coverage will be provided by Risk Management Insurance Division (RMI) of the Government of Alberta.

o   Rented in Alberta and driven outside Alberta – decline liability insurance and accept LDW. Liability coverage only will be handled by RMI.

o   Rented and driven in Canada but outside of Alberta – decline liability insurance and accept LDW. Liability coverage only will be handled by RMI.

o   Rented in Canada and driven to the US – decline liability insurance and accept LDW. Liability coverage only will be handled by RMI.

o   Outside-of-Canada – purchase the LDW as well as a minimum of $1,000,000 US of additional liability protection.

Combined Use of Rental Vehicles

·         A claimant renting a vehicle with the intent of using it also for personal use must rent it in his or her own name. Claimants renting a vehicle and using it for personal use should be aware that their own insurance policy will be required to pay liability claims arising out of their use or operation of the rental vehicle. It is strongly recommended that claimants take into consideration their personal car insurance policies and/or other applicable insurance coverage when determining whether to purchase the Loss Damage Waiver (LDW) or liability protection. It may be permissible to obtain reimbursement from the employer for costs related to days the vehicle was used exclusively for business purposes.

Use of Non-Approved Vendors

·         If a non-approved vendor is used and does not allow the rental to be under the Invest Alberta Corporation’s name, Government of Alberta liability and damage coverage will not be extended to the car rental. The claimant’s insurance policy may be required to pay any claims arising from use or operation of the vehicle. If the claimant does not have insurance coverage, they would be held liable for any claims. As such, this usage is highly discouraged.

Claims

All accidents or potential claims involving rental vehicles must be reported to RMI for assistance.

 

3.1.6     Mobile Devices – Roaming and Long Distance

A claimant is to be mindful of roaming charges associated with their travel, and is expected to advise the mobile phone provider and procure a roaming package prior to departure for any travel outside of Canada. This will enable modification to phone and data plans to minimize required roaming or long distance charges. Claimants are to use appropriate discretion on any required long distance calls and data usage. Mobile device base plans are not reimbursable.

 

3.2 Out-of-Province Travel

Out-of-province travel must be pre-approved by the designated approver. Business class flights that result in additional costs to IAC will also require prior written approval as per section 3.1.1.

It is the traveller’s responsibility to ensure they have the appropriate level of travel insurance to support the duration and nature of the travel. Questions regarding coverage for travel insurance under a benefit plan should be directed to the HR Consultant.

4.0  HOSTING, MEETING OR OTHER EXPENSES

Hosting expenses are costs incurred to provide hospitality to guests of Invest Alberta Corporation or to facilitate development of Invest Alberta Corporation’s business relationships.

Hosting or working session expenses are reimbursable when food and beverages are provided consistent with accepted business practices of Invest Alberta Corporation. The host must document Invest Alberta Corporation representatives and, where applicable, external parties who attend hosted events or working sessions. A host is expected to keep the number of Invest Alberta Corporation representatives to a minimum when extending hospitality to external parties, limiting it to those who have the most direct involvement in the business purpose of the event. The partner of the host or Invest Alberta Corporation representative may be included only when required by protocol.

Expenses associated with alcohol may be approved in the following situations:

·         When hosting those who are external to the organization.

·         For internal purposes for board meetings, with specific rationale provided.

·         In all cases, reimbursable claims for alcohol are acceptable only after regular work hours (e.g. dinner meetings) and the amount of the claim must be reasonable and demonstrate good judgement and accountability.

·         On an exceptional basis, alcohol may be provided during regular work hours in a hosting situation where it is culturally expected.

Hosting or working session expenses that include alcohol or exceed $1,500.00 require prior approval by the designated approver.

Except in rare cases where pre-approval was not possible or practical (i.e. the hosting or working session was scheduled with short notice or IAC paid for an expense due to business protocols in other jurisdictions), the resulting expense may still be approved by the designated approver upon their discretion. In these cases, justification for the expense is required on the submitted receipt.

5.0  EXPENSE CLAIMS AND APPROVALS

Expense claims should be made after every board meeting or required business trip, and no later than one month after the expense was incurred. Each claim should include only expenses to be reimbursed back to the claimant. Company-paid and personal expenses should not be included on any claim.

Claimants are responsible for following appropriate approval processes when planning business travel and ensuring their designated approver has approved the travel prior to making travel arrangements, for maintaining accurate travel records and completing expense claims in a timely and accurate manner.

Claimants cannot approve their own expenses or any expense for which they received a direct benefit. The most senior claimant must pay for, and subsequently claim, reimbursement for any expenses from which they receive a direct benefit. Expense claims should be approved by the designated approver, subject to the limits set forth in the Expenditure Officer Delegations.

Except in limited cases, all expenses must be supported by original itemized receipts or clear images of these receipts, unless otherwise stated. A complete description of all expenditures is required. Expenditures for hosting and working sessions where others are involved should include the names of those in attendance, the company name for non-claimants and the purpose for the meeting/activity.

The only expenses that may be claimed without a receipt are for intra-municipal public transportation; taxi or town car, limousine or similar vehicle fares; and parking charges. Claimants are expected to submit receipts when they are available for these expenses.

6.0  CLAIMING EXPENSES WITHOUT A RECEIPT

Claimants should retain receipts for all expenses. If no receipt is available, a written statement describing the reason must be provided and signed by the Claimant and the designated approver.

7.0 COMPLIANCE AND AUDIT

Expense claim designated approvers are responsible for reviewing submitted claims and ensuring compliance with this policy. In doing so, they are expected to demonstrate good judgement in authorizing and controlling costs on behalf of Invest Alberta Corporation.

When expenses are incurred, but not expressly authorized by this policy, the Chief Operating Officer (COO) will determine if the expense falls within the intent of this policy and will determine if such amounts are reimbursable.

The Department’s Finance unit will be responsible for reviewing a selection of submitted claims at least quarterly to ensure compliance with the overall Policy. In addition, the Audit Committee will undertake a detailed review of expenses for all members every three years for the preceding fiscal year. The expenses will be reviewed for accuracy, completeness, reasonability and appropriateness of the claims. The agency employee who oversees compliance of this policy will report the results of this review to the COO.

8.0 REVIEW

The oversight of the Travel, Hosting and Expense Policy’s implementation by management is the responsibility of the Executive Officers. The COO is responsible for the administration, interpretation, and application of this Policy. The board of directors will review this policy every two years, at a minimum.