Current Learners

Indigenous Learners in Accounting Initiative

CPAWSB Learner Expense Policy

CPAWSB reimburses learners (students and candidates) in the Indigenous courses for expenses incurred travelling to and from and participating in the in-person sessions.

Note: This policy is applicable for learners participating in the 2024-07 to 2024-12 Indigenous session only, and is subject to review for subsequent sessions. This includes the Indigenous IFA, IMA, IF1, Core 1, Core 2, and ASU course participants.

Attendance and Notification

If you are being reimbursed for travel expenses, you must be present for the entire in-person session.
If you cannot attend an in-person session due to extenuating circumstances, please email us for assistance at least three business days in advance by emailing ila@cpawsb.ca.

Submission Guidelines

To receive reimbursements, ensure that your CPAWSB expense report is complete and accurate. Use the CPAWSB Excel learner expense report only and don't convert it to PDF, or you'll have to submit it again. Mistakes or incomplete reports may cause a payment delay.
When you send in your request for reimbursement, make sure to include original copies of receipts for all the expenses you're claiming, except for 'per diem' meal expenses. You can find the 'per diem' meal expense policy below.
- You can submit a photo, scanned copy or email attachment of your invoice/receipt. Screenshots are also acceptable for expenses made through phone apps (like Uber).

Please note that CPAWSB cannot reimburse expenses without a receipt.

Payment Timing

CPAWSB issues payments for finalized expense reports on two payment dates after each in-person session.
Learners will receive their reimbursement payment via Interac e-Transfer to the email address they submitted their expense report.
Please submit expenses before 12:00 PM noon MT on the submission deadline date in the table below. Expenses submitted after a deadline date will be reimbursed on the next payment date.

**Pre-payments**:

We understand that some learners may need upfront payment for specific expenses related to attending an in-person session. To help with this, CPAWSB can provide an advance Interac e-Transfer payment for these expenses. Reports for pre-payment of expenses should be submitted by no later than Friday (12:00 PM noon MT) before each in-person session.

Expenses submitted after the deadline are not eligible for pre-payment and will be processed at the next available payment date (post-payment).
	Session Dates (2024)		Post-Payment (1st Batch)		Post-Payment (2nd Batch)
Session (Summer/Fall 2024)	Start	End	Submission Deadline	Payment Date	Submission Deadline	Payment Date
In-Person Opening	Sat Aug 10 ^{(Aug 9 for IFA)}	Sun Aug 11	Mon Aug 12	Fri Aug 16	Mon Aug 26	Fri Aug 30
In-Person Learning Session 1	Sat Sep 7	Sun Sep 8	Mon Sep 9	Fri Sep 13	Mon Sep 23	Fri Sep 27
In-Person Learning Session 2	Sat Oct 5	Sun Oct 6	Mon Oct 7	Fri Oct 11	Mon Oct 21	Fri Oct 25
In-Person Learning Session 3	Sat Oct 26	Sun Oct 27	Mon Oct 28	Fri Nov 1	Tue Nov 12	Fri Nov 15
In-Person Learning Session 4	Sat Nov 16	Sun Nov 17	Mon Nov 18	Fri Nov 22	Mon Dec 2	Fri Dec 6
In-Person Closing Session	Sat Nov 30	Sun Dec 1	Mon Dec 2	Fri Dec 6	Mon Dec 16	Fri Dec 20

	Pre-Payment		Session Dates (2024)
Session (Summer/Fall 2024)	Submission Deadline	Payment Date	Start	End (Sun)
In-Person Opening	Fri Aug 2	Wed Aug 7	Sat Aug 10 ^{(Aug 9 for IFA)}	Sun Aug 11
In-Person Learning Session 1	Fri Aug 30	Wed Sep 4	Sat Sep 7	Sun Sep 8
In-Person Learning Session 2	Fri Sep 27	Wed Oct 2	Sat Oct 5	Sun Oct 6
In-Person Learning Session 3	Fri Oct 18	Wed Oct 23	Sat Oct 26	Sun Oct 27
In-Person Learning Session 4	Fri Nov 8	Wed Nov 13	Sat Nov 16	Sun Nov 17
In-Person Closing Session	Fri Nov 22	Wed Nov 27	Sat Nov 30	Sun Dec 1

The cost to travel to and from your in-person session(s) will be covered by CPAWSB. Several forms of transportation options are eligible for reimbursement:
- Personal Car: See ‘mileage’ below for information on mileage reimbursement. Reasonable parking expenses are also eligible for reimbursement.
- Taxi: Taxi fares (including a reasonable tip) to and from airports, your hotel, and the classroom location are eligible for reimbursement. Mileage for taxi travel is not claimable for reimbursement.
- Public Transit: Public transit fares to and from the airports, your hotel, and the classroom location are eligible for reimbursement.
- Rental Car: If you need to rent a car to travel for rare extenuating circumstances, please contact CPAWSB to receive pre-approval.
  - Rental Car expenses are not eligible without pre-approval.
  - If pre-approval is obtained, you must rent a mid-sized or compact vehicle. Both the rental and fuel costs associated with this vehicle will be reimbursed. Mileage is not reimbursed on rental vehicles.

Eligible airfare: Round-trip economy class airfare, including one checked bag and seat selection fees, from your nearest home airport to the nearest international airport to the in-person session location will be reimbursed.
- Remote or northern communities: If you are flying from a remote or northern community where a direct flight is not possible, or if the local airport is not the best option, you may choose the nearest suitable airport.
Flexible fare option: You must select a fare that allows for modification if unexpected circumstances arise. This is typically referred to as a "flexible fare" option, but may vary by carrier. The fare must meet the eligible airfare criteria.
- Extenuating circumstances: If charges are incurred despite having a flexible ticket due to extenuating circumstances, these should be communicated to CPAWSB as soon as possible for approval and potential reimbursement.
- Non-reimbursable charges: Charges resulting from failing to cancel an airline reservation, or from itinerary changes due to personal preference, will not be reimbursed. Flexible tickets, which allow itinerary modifications, should be purchased to avoid such charges.
Booking timeframe: Airfare must be booked at least three weeks before the in-person session to avoid increased fees. If airfare is not booked at least three weeks before the in-person session, reimbursement may be limited to the reasonable amount that would have been available if booked at least three weeks in advance.
Travel to and from home airport: Costs for travel to and from your home airport are eligible for reimbursement (see 'Transportation' or 'Mileage').
- Parking: Airport terminal parking costs will be covered if you drive to the airport.

CPAWSB will book your stay and pay the costs for a ‘standard room’.
- Do not book your own hotel room, as CPAWSB has preferred rates with hotels.
- Complete the consent form. This will allow us to complete bookings on your behalf.
CPAWSB will book and pay for a hotel the night before the session, up until the night before the last day of the session.
- For example, if the in-person session is Fri-Sun, CPAWSB will book a hotel room for the nights Thu/Fri/Sat.
- If you require alternate hotel dates, please contact CPAWSB as early as possible at ila@cpawsb.ca.
Please note that hotel rooms will be pre-booked through to the end of the course based on your confirmation of planned attendance. If you need to cancel or modify a hotel stay, contact CPAWSB at least two business days before your booking.

For meal expenses, CPAWSB uses a ‘per diem’ reimbursement policy which does not require submitting receipts.
To claim meal ‘per diem’ reimbursements, indicate on the expense report form which meals you purchased. CPAWSB will then reimburse you according to the rates specified below:
- Breakfast: $26.00
- Lunch: $32.50
- Dinner: $65.00

Please note claiming a ‘per diem’ expense is not eligible for a meal if a continental breakfast, catered lunch, or social dinner is available.

Mileage (all learners)

Eligibility: Mileage expenses for attending ILA in-person sessions are eligible for all learners.
Eligible expenses: Mileage expenses for using a personally owned vehicle for travel to ILA in-person sessions, regardless of the distance from the location, are eligible.
Reimbursement rate: Mileage will be reimbursed at a rate of $0.70 per kilometre.
Proof of distance: You must provide proof of the distance driven, indicating your starting and ending points, along with the total route distance. The supporting documentation must match the mileage claimed for reimbursement.
Air travel vs. personal vehicle: When choosing between air travel and a personal vehicle (for distances greater than 100 km):
- Reimbursement amount: The eligible reimbursement amount will be the lesser of the vehicle mileage allowance or the equivalent airfare type as noted in the airfare policy.
- Additional costs: Learners are responsible for any hotel and meal costs that would be avoided if travelling by air.
  - Preapproval: Exceptions may be considered on a case-by-case basis, but they must be preapproved by CPAWSB.
- Comparable airfare: The comparable airfare should be obtained and submitted based on pricing available at least three weeks before the in-person session.
Non-vehicle mileage: Non-vehicle mileage, such as ferry travel, is not eligible for mileage reimbursement. However, these expenses can be reimbursed by receipt if they are necessary as transportation expenses.