University of Saskatchewan

Financial Services Division (FSD)

Guidelines & Procedures

Reimbursement of Educational Costs

(The Board of Governors approved policy can be found at http://www.usask.ca/university_secretary/policies/operations/4_18.php)

Purpose

To provide guidance regarding the reimbursement for educational costs to employees.   

The University of Saskatchewan encourages employees to enrich their employment through formal education, short courses, and other means of professional development. Educational leaves, professional development and tuition waivers are discussed in the Collective Agreements between the University of Saskatchewan and its employees' unions - ASPA, CUPE 1975 and USFA.

Canada Customs and Revenue Agency (formerly Revenue Canada) guidelines, regarding the tax implications for employees of employer-paid educational costs, are outlined under the Income Tax Technical News No.13 (dated May 7, 1998).( http://www.ccra-adrc.gc.ca/E/pub/tp/inew13em/inew13e.htm ) Future tax rulings and case law will impact the application and/or relevance of these guidelines.

Guidelines

The University of Saskatchewan will use the following guidelines to determine whether reimbursement of employee educational costs is appropriate and whether these reimbursements will be considered a taxable benefit to the employee.  

There are three broad categories of educational costs:

Specific Employment Related Training

General Employment Related Training

Personal Interest Training

Approval

Requests for Reimbursements

Requests for Waivers

Contacts

If you require further assistance regarding the reimbursement of education costs please contact:

Claims to APEA or DSAPEA

Geoff Luczka

4611

Claims to CUPE 1975 Educational Fund

cupe1975_education_fund@usask.ca

 
Academic Participation/Professional Development Fund for CUPE3287 (Sessional Lecturers) hr_inquiries@usask.ca  

USFA - Eligibility for Tuition Waiver

Debbie Anderson

4608

ASPA - Eligibility for Tuition Waiver

Debbie Anderson

4608

Department Expense Account

Applicable Dean, Department Head or Director