From: Kelly Hannah-Moffat, Vice-President, Human Resources & Equity
Heather Boon, Vice-Provost, Faculty and Academic Life
Date: April 22, 2021
Re: Updates to the Guide to Financial Management re: Dependent Care Expenses

We want to draw your attention to some updates and changes that have been made to the Guide to Financial Management in respect of expense claims for costs associated with dependant care. Last year, the Guide was changed to clarify that childcare expenses related to business travel could be reimbursable. These additional changes are intended to provide greater detail and clarity about the circumstances in which such expenses may be reimbursable and the process for seeking reimbursement.

The most obvious change is the use of the term “dependant care” in place of “child care” to reflect that different employees may have varying needs for dependent care as a result of their personal circumstances. 

The guideline also introduces two different mechanisms for reimbursement: 1) actual costs, in which case original receipts for services must be submitted; or 2) a per diem allowance, which can be claimed without receipts in lieu of a claim for actual costs. In either case, pre-approval of expenses is required, and such approval should consider whether the expense is reasonable and appropriate and whether funding exists to cover the expense (i.e., an eligible grant, PERA, or any available divisional operating funds).

The full version of the revised guideline can be found here.