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

• The University will, subject to the availability of funds, reimburse tuition fees for courses leading to a degree, diploma or certificate in a field related to the employee's current or potential future responsibilities at the University of Saskatchewan.
• Mandatory ancillary fees that are incidental to the related tuition fees will be reimbursed if the related tuition fee is reimbursed.
• Tuition fees and other associated fees paid by the University for credit courses should not result in a taxable benefit to the employee.

General Employment Related Training

• The University may reimburse other employment-related courses if relevance to employment is evident. Such courses would include stress management, employment equity, language skills and first aid. This training, or any University offered training, would generally not be considered a taxable benefit to the employee.
• Such non-credit courses are evaluated by the Department Head to determine the applicability of the course to the employee's job and whether reimbursement (or waiver) of the tuition and ancillary fees is appropriate.

Personal Interest Training

• The University of Saskatchewan will not reimburse personal interest training. Personal interest or technical skills courses, that are not related to the employee's functions, would be considered a taxable benefit since it would be primarily for the benefit of the employee. An example would be a self-interest carpentry course.

Approval

Requests for Reimbursements

• Accountable Professional Expenses Fund (APEF) - The employee may submit a claim for reimbursement from his/her APEF.
• Deans' & Senior Administrators' Expense (DSAE) - The employee may submit a claim for reimbursement from his/her DSAE.
• ASPA Professional Development Fund - As described in Article 12.4 of the Agreement between the University and ASPA; refer to the ASPA Collective Agreement.
• CUPE 1975 Educational Fund - As described in Article 15.4 Education Leave of the Agreement between the University and CUPE 1975; refer to CUPE 1975 Collective Agreement.
• Department Reimbursement of Tuition Fees - Some departmental budgets may supplement the reimbursement of tuition fees. Approval of the Dean, Department Head or Director must be obtained prior to registering for the course being taken.

Requests for Waivers

• USFA Tuition Waiver - As described in Clause 22.15 Tuition Waiver of the Agreement between the University and USFA; refer to USFA Collective Agreement.
• ASPA Tuition Waiver - As described in Article 12.3 Tuition Waiver of the Agreement between the University and ASPA; refer to ASPA Collective Agreement.

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)	cupe1975_education_fund@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