H13 – Employee Relocation Due to Reorganization or Program Decentralization Policy

Approver: President and CEO
Policy Owner: Chief Human Resources Officer
Date Approved: December 9, 2021
Next Review Date: December 2026

1.0 Purpose

1. RRC Polytech is committed to providing consistency, transparency, and fairness in approving and reimbursing expenses incurred by employees who are required to change residence as a result of a permanent change in employee headquarters as defined herein.
2. The purpose of this Policy and any associated Procedures is to facilitate the repayment of relocation expenses incurred by employees as a result of a permanent change of work headquarters in accordance with the Collective Bargaining Agreement as defined herein.

2.0 Application and Scope

1. This Policy applies only to:
   1. the specific circumstances leading to relocation as defined in this Policy; and
   2. those Employees to whom the CBA applies as defined in Article 4 of the CBA.

3.0 Definitions

1. “Approving Authority” means:
   1. The manager of the budget center to be charged; or
   2. In the case of budget center managers, the person to whom they report.
2. “Collective Bargaining Agreement” or “CBA” means the Collective Bargaining Agreement entered into from time to time between the College and the Manitoba Government Employees Union.
3. “Eligible Relocation Expenses” include the eligible moving expenses established by the Canada Revenue Agency at paragraph 4.22 of the Moving Expenses Guidelines [link]. Reimbursement for Eligible Relocation Expenses may be taxable in accordance with rules established by the Canada Revenue Agency [link]. The College makes no representation regarding the eligibility of the Relocation for other taxation benefits or credits.
4. “Employee” means, for the purposes of this Policy, a person to which the CBA applies as defined in Article 4 of the CBA.
5. “Relocation”, for the purposes of this Policy, occurs where:
   1. as a result of a reorganization, an employee’s work headquarters is moved from one city or town to another city or town requiring a change of residence by the employee; or,
   2. as a result of program decentralization, a program is moved permanently from a location in one city or town to another city or town requiring a change of residence by the employee.
      
      For the purposes of determining whether a change in residence is required under this Policy, a change in residence is deemed to be required where:
   1. the new work location is more than 40 kilometers from the current work location; and
   2. the distance from an Employee’s residence to work increases by more than 40 kilometers as a result of the change in work location.

4.0 Policy

1. The College will reimburse Employees who incur Eligible Relocation Expenses due to a Relocation in accordance with this Policy provided that:
   1. the expenses are incurred between the date the Employee receives notice of the Relocation and the date six (6) months after their start date at the new headquarters; and
   2. the Employee submits required supporting documentation in accordance with this Policy or any associated Procedures within six (6) months from their start date of at the new headquarters.
2. Subject to the Employee satisfying of the criteria outlined in this Policy, the College will reimburse 100% of the Eligible Relocation Expenses to a maximum amount of $8,500 for full-time regular Employees and up to a maximum of $4,000 for all other Employees to whom the CBA applies as defined in Art 4 of the CBA.
3. All Eligible Relocation Expense claims must be supported by receipts or other acceptable documentation as may be established in associated Procedures from time to time.
4. Employees who receive reimbursement for Eligible Relocation Expenses but resign from their employment with the College at any time within a two-year period following the reimbursement must repay to the College, prior to their departure, a pro-rated proportion of the reimbursement received in accordance with the following formula:

5.0 Responsibilities

1. The Chief Human Resources Officer is responsible for:
   1. establishing any Procedures that may be required to implement this Policy in a consistent and transparent manner.
2. Employees are responsible for:
   1. Ensuring that their Eligible Relocation Expense claim is submitted with the appropriate documentation within six (6) months after their start date at the new headquarters.
3. The Approving Authority is responsible for reviewing and approving only Eligible Relocation Expenses consistent with this Policy.
4. The Finance department is responsible for:
   1. ensuring all approvals are in compliance with this Policy and any associated Procedures; and
   2. processing and reimbursing properly approved Eligible Relocation Expenses.

6.0 Review Schedule

1. This Policy will be reviewed and updated as required within five years of its approval date

7.0 Related Documents

1. Canada Revenue Agency Regulations: Moving expenses and relocation benefits – Canada.ca
2. Revenue Canada Guidelines: Income Tax Folio S1-F3-C4, Moving Expenses – Canada.ca
3. The Collective Agreement between Red River College and the MGEU