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Forward the Expense Report with all original receipts to the Accounting
Department.
a) Actual costs: Under the actual cost method claims for meals must be
listed separately on page 2. The customer copies of the credit card sales
slips and/or restaurant bill stubs may be used to support claims for meals,
and may include gratuities. The date and restaurant name must be clearly
indicated on the receipt. b) Per diem allowance: A per diem allowance to
cover meals while travelling on University business may be used. No
receipts will be required to support the per diem allowance. The per diem
rates currently in effect are listed in the Administrative Handbook under
Travel and other Personal Reimbursements, on InfoMcGill
(Admin/Accounting/ Travel Rates), and on the insert included with each
Expense Report Package.
Foreign visitors may claim expenses in currencies other than Canadian on
the Expense Report. A cheque or draft in the appropriate currency for the
total amount claimed by be requested. The ledger accounts will be charged
in equivalent Canadian dollars.
In most cases for actual expenditures, the two taxes will be itemized on
the sales receipt and may simply be entered in the columns. On some
receipts, the GST and QST could be shown as one amount, or the total
could
include
all
taxes.
Please
see
InfoMcGill
(Admin/Accounting/GST&QST) for the formulas currently in effect in order
to calcuate the tax amounts included. Formulas are also available as an
insert with each Expense Report Form package.
Per diem meal claims, consumed in Quebec, and mileage claims, while
travelling in Quebec are considered to include GST and QST Per diem
claims for meals and mileage elsewhere in Canada are sincidered to
include GST only.
Complete page 2, sign page 3 and obtain the required approval(s).
The claimant is responsible for ensuring that claims for expenses are
accurate and in accordance with University Policy.
Travel supported by research grants or contract