University of Saskatchewan Policies

Vehicle Use Authorization and Related Taxable Benefits

Category:	Operations and General Administration
Responsibility:	Associate Vice-President (Financial Services)
Authorization:	Board of Governors
Approval Date:	February 8, 2002

Purpose:

To ensure that University owned/leased vehicles and Central Vehicle Agency (CVA) rental vehicles are operated by authorized and qualified individuals, applicable reports are completed, and appropriate taxable benefits/charges are assessed.

Policy:

Only authorized and qualified individuals may operate University owned/leased vehicles and Central Vehicle Agency (CVA) rental vehicles. This policy does not apply to rental vehicles other than CVA vehicles. University vehicles and CVA vehicles must remain on University premises outside of normal business hours unless the individual has been asked and agreed to Take Home Privileges for the vehicle. All personal mileage must be reported.

Individuals with Take Home Privileges must ensure that the vehicle remains on University premises while the employee is on vacation or away on any absence for an extended period of time.

Passengers are allowed only if traveling on approved University business as defined in the Guidelines for Vehicle Use Authorization and Related Taxable Benefits.

Procedure Summary:

• An Application for Authorization to Operate University Owned/Leased or CVA Vehicles Form must be completed by the individual.
• The Dean, Department Head, or Head of the Administrative Unit approves the application form for individuals who report to them, and retains the completed form in the department file.
• The Dean, Department Head or Head of the Administrative Unit must ensure that all drivers meet all of the required criteria, as outlined in the guidelines, prior to authorizing the employee to operate a University leased/owned vehicle or a CVA rental vehicle.

The following additional procedures apply where Take Home Privileges are assigned or where CVA vehicles are used.

• The operator is responsible for submitting monthly Vehicle Distance Reports and notification of changes in residence.
• The Dean, Department Head, or Head of the Administrative Unit is responsible for reviewing and approving the monthly Vehicle Distance Reports. The reports for CVA vehicles must be forwarded to Purchasing Services. All other vehicle distance reports must be forwarded to Payroll and Payment Services.
• Employees with Take Home Privileges are allowed to drive the vehicle from their residence to work and back. The distance between an employee's residence and workplace is personal kilometers. No other personal kilometers are to be driven.
• All employees will be charged a fee for personal kilometers driven using a University Owned/Leased or CVA Vehicle. The fee that will be charged for University Owned/Leased Vehicles is the Personal Vehicle use rate; the fee that will be charged for CVA Vehicles is the Saskatchewan Property Management Corporation (SPMC) rate.
• Payroll and Payment Services is responsible for assessing and reporting any taxable benefits on the employee's T4.
• Purchasing Services is responsible for completing all reporting requirements to CVA.

Contacts: Manager, Taxation (966-2461)
Manager, Insurance Services (966-8788)

Website: www.usask.ca/fsd/guidelines-procedures/vehicle_use

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