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POLICY HUM-WOR-190
PERSONAL VEHICLE USE –
REIMBURSEMENT
Category
HUM - Human
Resources
Sub-category
Workplace
Practices
Approval Type
COUNCIL
Department/Division
Financial Services /
Financial Operations
Author and Position
Financial Operations
Date Approved
December 17, 1990
Last
Reviewed/Amended
December 16, 2024
Next Review Date
June 1, 2029
Related Policies or Procedures
•
Policy Purpose
To define eligibility criteria for reimbursing mileage and/or parking costs to employees who
are required to use their personal vehicles for City business.
Definitions
Business Site: Any site where the employee undertakes business activities, such as a
municipal building, project site or vendor site. The employee’s home office location is not
considered a business site.
Regular Place of Work: The Canada Revenue Agency (CRA) considers a regular place of
employment to be any location where an employee regularly reports for work or performs
their employment duties. An employee can have multiple regular places of employment. An
employee’s home office is not considered a regular place of work for mileage expense
purposes.
Policy Scope
Where terms of Collective Agreement differ from this Policy, the terms of the Collective
Agreement will apply.
Application
☒ Employees (Indicate below which categories apply: All employees, Permanent full-time, Temporary full-time, Continuous part-
time, Casual, Probationary, Student, Management, Non-union) • All employees
☐ Unions (Indicate below which categories apply: All Unions, CUPE 68 Civic, CUPE 68 Mechanics, CUPE 791, IATSE, IBEW, KPFFA)
• Click or tap here to enter text.
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☐ Council
☐ Specified Positions: Click or tap here to enter text.
☐ Other: Local Boards and Advisory Committees
Policy Content
Any employee required to use their personal vehicle for business purposes is entitled to claim
mileage and applicable parking costs incurred for that trip. The rate of reimbursement for
mileage will be the Canada Revenue Agency (CRA) prescribed mileage rate effective January
1st of each year. An employee is required to obtain prior authorization from the employee's
supervisor for use of the employee's vehicle on City business.
Mileage will be calculated as follows:
1. When travelling from business site to business site (including regular place of
work):
• actual mileage incurred
2. When travelling to/from home and a business site (other than the employee’s
regular place of work), the lesser distance of:
• home to/from business site
• regular place of work to/from business site
Note: The CRA states that travel from home to a regular place of work (and back) is “personal”
travel and, as a result, the City of Kitchener will not reimburse that portion of the trip.
Where an employee is on assignment over the lunch or rest periods, reasonable mileage can
be claimed in order to drive to a location for a break.
Results of Review
☐ No Edits Required
☐ Housekeeping Edits
☒ Substantial Edits
☐ Repeal/Replace
Policy History
Administrative and Housekeeping Changes
Date Nature of Change
2016-06-01 Policy II-190 template reformatted to new numbering system and given
number HUM-WOR-190.
Substantial Changes
Date Council/CLT Directive
1995-01-23 Resolution passed by Council
2001-12-10 Resolution passed by Council, see report SSD-01-016
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2017-06-26 Resolution passed by Council, see report FCS-17-100
2024-12-16 Resolution passed by Council, see report COR-2024-514