Travel and subsistence benefits

Travel distance is reimbursed in kilometers when bus service:

• Is not available to the worker
• Is not recommended medically
• Makes it inconvenient or difficult for the worker to arrive at pre-established appointments on time
• Is less cost effective (that is, the combined cost for bus fare, taxi, and meals are more than the kilometer amount, etc.)

Calculate mileage based on the most direct route from the worker's physical address to the physical address of the appointment using the maps tool on the (internal) Claimant Travel Information site; if the worker has multiple appointments, calculate mileage to the furthest location. 

• For out-of-province travel where kilometer expense is paid to non-Alberta residents reporting to a place in Alberta, see Policy 04-02, Part II - Allowances.
• For out-of-province travel where kilometer expense is paid to Alberta residents reporting to a place outside Alberta, reimburse for the most direct route from the worker's normal place of residence. See internal Levels of Authority for Claims Benefits - AD-3: Claimant Travel Out of Alberta.

If a worker has a rural address that cannot be found using the maps tool, confirm the distance to the nearest municipality and use this information to calculate the mileage, or have the worker provide a mileage reading from their odometer. 

Use the Worker Travel & Expense Record (C-688) form to assist with tracking mileage. 

Authorize the travel expenses as per the travel allowance rates described in Policy 04-02, Part II, Addendum A-Allowance Rates. eCO automatically sets the kilometer rate based on the To/From Dates of the payment. For rates before March 16, 2001, refer to the internal Resource library. 

Request payment using TOP/NOPType of payment/Nature of payment EX02. 

Guidelines:

• Kilometers are not payable to workers who live and/or travel within the same city/locale.
• Kilometers are payable to workers when they are traveling outside of the city/locale they live in and travel one way from their physical address exceeds 25 kilometers. This includes workers who maintain regular attendance in a WCB-approved academic program at a location more than 25 kilometers from their place of residence when a subsistence allowance is not paid. This change is effective December 14, 2020, for workers not receiving mileage payments.  
• A worker who is required to drive to another town or city to attend treatment should not be disallowed entitlement to kilometer reimbursement because of previous travel to work in that same town or city.
• Workers with severe injuries who are on permanent benefits and were being paid mileage before December 14, 2020, should maintain the mileage calculation already in place to ensure consistency. However, if the process of calculating mileage described below is the fairer option, pay mileage based on this process.
• When a worker has a WCB-related appointment on a workday and the travel is for both treatment and employment reasons, kilometer reimbursement is typically not provided. It is uncommon for there to be a significant difference in distance between the workplace and the treatment facility since kilometer charts generally measure from one city center to another.
• When a date-of-accident employer pays for all or part of the worker's travel expenses to attend approved appointments, discuss reimbursement with the employer. Explain they have the option to decline reimbursement for these expenses, and that WCB will only reimburse the employer up to the maximum of WCB's current rates. Should the employer not fully cover the expenses, the worker should be paid the difference between what the employer contributed and the WCB's maximum rate.

Parking costs may be reimbursed to the worker when there are no free parking facilities available within a reasonable distance (considering the worker's compensable disability). In the case of long-term parking costs, consideration should be given to the cost of a daily, weekly or monthly parking pass. 

Request the payment using  TOP/NOPType of Payment/Nature of Payment code EX26. Reimbursement or payment is issued for the actual cost of parking. 

Bus Fare

When the worker arranges the travel, confirm the bus fare amount, departure and arrival schedules and routes before authorizing payment. Payment may be mailed to the worker ahead of time or they may be reimbursed for receipts once submitted.

Red Arrow has an account set up for direct billing and submits invoices for payment. For payment details for other bus companies see the internal Claimant Travel Information site (EW/Business Tools).

Use the  TOP/NOPType of Payment/Nature of Payment code EX03 (or EX21 if authorized by DRDRB or AC). 

Note: If the worker lives in rural Alberta, kilometers may be paid from the worker's home to the town or city of the bus depot. See the Mileage section for details.

Rental Vehicle

Reimbursement for the cost of a rental vehicle may be considered only if it meets the policy criteria (Policy 04-02 Part II, Application 2), it is the most economical means of travel and there is clearly no other transportation option for the worker. The worker can send the receipt in via the Worker App, email or a printed copy. Remind them to include their name and claim number on the email/document.

Rental vehicles are not arranged for or paid for directly by WCB; however, WCB may consider reimbursing for the following costs upon receiving a receipt:

• Vehicle rental,
• Additional insurance, 
• Gas, and
• Parking 

WCB will not reimburse the worker for following expenses: 

• Mileage allowance on a rented vehicle
• Traffic violations, parking tickets, or any other expense beyond what is identified by WCB ahead of time

The decision to authorize a rental vehicle should be made on a case-by-case basis. It should take into account the worker's circumstances and whether there are any indications renting a vehicle might not be the most appropriate transportation option for the worker. For example, the worker is taking medication that may impair their ability to drive so approving a rental vehicle is likely not the best option. 

When approving a rental vehicle, the decision must be communicated verbally and in writing (Rental Vehicle Authorized - CL108A). It must be clearly explained to the worker that WCB is only responsible for the direct costs of renting the vehicle. WCB will not accept any responsibility or costs related to an accident or injury that occurs while using the rental vehicle. Nor will WCB be responsible for payment of any traffic violation or other violation while the worker is using the rental vehicle.

Use the  TOP/NOPType of Payment/Nature of Payment code EX03.

Taxi and ride sharing service may be approved when:

• It is indicated by documented medical necessity or extraordinary circumstances. Taxi transportation must be authorized by the WCB decision maker or the Medical Booking Expeditor/Consultants. 
• The worker needs transportation to and from various locations to attend scheduled appointments.

Review each request independently and document the decision and basis in a file note. Attach it to the Travel Expenses line. If taxi travel is not approved for any other reason, include that detail in the Additional Program Information section at the bottom of the Travel Expenses line. Request the payment using TOP/NOPType of Payment/Nature of Payment code EX04. Reimbursement or payment is issued for the actual cost of the trip; tips are not reimbursed. 

Taxi

To arrange a taxi, send a request to the travel podThe travel pod is a team that books travel and hotel accommodations for workers. by sending a file note (Case Assistant/Travel Request) with approval and booking details to the Claimant Travel, Team Desk. Refer to the internal Electronic Workplace (Departments > Customer Service Support > Customer Connect Support > Travel Pod) for details. (Do not send tasks directly to Admin Assistant desks.)

To have the case assistant make the arrangements, send a file note (Case Assistant/Travel Request) to the case assistant, documenting the travel requirements.  

For urgent taxi arrangements or to arrange taxi transportation on a day-to-day basis, contact the cab company directly. Ensure the conditions for authorization are clear (that is, no stopovers, to and from points, etc.). Only provide relevant information (for example, the worker's name, claim number and address to and from) in the authorization form or when contacting the cab company. Additional details (for example, reason for the trip) are not considered necessary/relevant information for the authorization and could be considered a breach of privacy. (For more details see Policy 01-02, Part II, Application 1 - Access and Privacy.) 

Note: Yellow/Checker Cabs, Airport Taxi, Care Cabs and Associated Taxi are the only cab companies with direct billing accounts established with the WCB. These direct billings are paid by the Medical Aid Unit. Any payment greater than $1000.00 requires approval by the supervisor. If approval cannot be found, the medical aid clerk will send a file note outlining the details for expenses claimed on the invoice, and request approval. The payment unit may assist with any refunds, recoveries, or overpayment issues as well as deletions of invalid payment. 

Ride Sharing

Effective April 18, 2019, use of ride sharing services such as Uber and TappCar (part of the Transportation Network Companies (TNC)) is permitted when the travel is within Alberta and the ride is booked through the TNC app. Hailing a TNC vehicle or phoning the driver directly is not reimbursed. The use of this service outside of Alberta is not reimbursed. 

Cost of the service must be reasonable and in line with alternate transportation methods such as taxi. 

Car sharing services (for example, Pogo and Car2Go) are not the same as ride sharing services and are not paid/reimbursed by the WCB.

Air travel is authorized if medical necessity is confirmed and/or it is the most cost-effective mode of transportation. Whenever possible, rehabilitation services should be arranged in the worker's province of residence. 

For non-complex air travel, refer the request to the Travel PodThe travel pod is a team that books travel and hotel accommodations for workers..  See the internal Electronic Workplace (Departments > Customer Connect Support > Travel Pod).

For more complex air travel arrangements (such as, same day flight requiring discussion with customer, travel that requires confirming details with the customer prior to booking) request that a Case Assistant make the arrangements, use the Claimant Travel Information site, or contact the service provider directly. 

To have the Case Assistant make the arrangements, send a file note (Case Assistant/Travel Request) to the Case Assistant, documenting the travel requirements. 

Authorize the travel allowance on the Benefit Details screen; use TOP/NOPType of Payment/Nature of Payment code EX05 (or EX21 if authorized by DRDRB or AC). Reimbursement or payment is issued for the actual cost of the trip. Appropriate level of authorization is required before payment. 

When air travel is required and the request will exceed the level of authority required, add a file note (Finance) documenting the basis for the air travel and send the file note to the supervisor for approval. (See Levels of Authority for Claims Benefits - AD-3: Claimant Travel Out of Alberta). All out of province or out of country air travel requires supervisor approval.

When booking air travel for the worker, confirm their need for checked baggage and determine their entitlement to payment for the expense based on the following considerations:

• Do not pay for a checked bag when an overnight stay is not required (that is, the worker is in and out on the same day), except in rare circumstances such as for workers who need to have checked baggage due to their medication, etc.
• Most workers will not require a checked bag for a one- or two-day trip. However, exceptions may be made based on the worker's circumstances (for example, the limit on liquids in carry-on bags). When the worker requires a checked bag, request the payment using TOP/NOPType of Payment/Nature of Payment code EX05. This payment can be issued prior to or after the trip. 

Note: Air travel outside of Canada requires supervisor approval. Send a file note (Finance) to the supervisor asking for approval.

A meal allowance is payable when a worker must travel (to a place other than where they live) to attend a Board or non-Board directed appointment and will be away from home for four or more hours. Consider when and how long the worker will be away from home to attend the appointment when determining which meal(s) to include.

If the worker submits receipts for the meals purchased and the amounts are less than the standard allowances, reimburse using the standard amounts. Receipts are not required for payment of a meal allowance. Refer to Policy 04-02, Part II, Addendum A-Allowance Rates for rates. For rates before March 16, 2001, refer to the internal Resource library. 

Request the payment using use TOP/NOPType of Payment/Nature of Payment code EX01. 

Notes: 

• If the worker's child(ren) attends the appointment with them, an additional meal allowance payment is not extended to the child(ren). Consideration can be given to providing childcare coverage instead of having the child attend the appointment with the worker.
• When the time away from home is less than four hours, a meal allowance is generally not payable, but an exception may be made based on individual circumstances such as if the worker is required to eat at a specific time due to a medical condition.
• eCO automatically sets the payment rate based on the To/From Dates.

To arrange accommodations, refer the request to the Travel PodThe travel pod is a team that books travel and hotel accommodations for workers.. See the internal Electronic Workplace (Departments > Customer Service Support > Customer Connect Support > Travel Pod).

For urgent or more complex arrangements (such as, same day urgent accommodations requiring discussion with customer, travel that requires confirming details with the customer prior to booking, reimbursements for travel expenses, lengthy retroactive travel payments, etc.), request that a Case Assistant make the arrangements, use the Claimant Travel Information site, or contact the service provider directly. 

To have the Case Assistant make the arrangements, send a file note (Case Assistant/Travel Request) to the Case Assistant, documenting the travel requirements. 

Hotel billings are received in various ways:

• The worker pays for the accommodation and submits the receipt to the WCB for reimbursement.
• A direct billing has been pre-authorized by the decision maker, or the hotel submits the original invoice to the WCB.
• The hotel has a billing arrangement with Millard Health and submits through RapidReport.
• The hotel has been booked through Custom Travel Solutions - Zeno booking system and has a direct billing arrangement. 

To process hotel invoices, add a file note (Line) and attach it to the Travel Expense line. Add "hotel accommodation payment – invoices on file" to the Description line and send the file note to the Medical Aid, Team Desk.  Use the rate in effect at the time of the stay when reimbursing the worker for accommodation costs. Use TOP/NOPType of Payment/Nature of Payment c Type of Payment/Nature of Paymentode EX01, EF02 (Accommodation FFS) for contracted providers, or EX20 if authorized by DRDRB or AC. 

Per WCB Corporate Guidelines, non-traditional accommodations (for example, AirBnB and VRBO) are not recommended or arranged by WCB. If the worker was unaware of these guidelines, explain them to the worker for future accommodation needs and consider a retroactive reimbursement. 

Use the Ramada Inn, Edmonton for Millard Health bookings (see rates listed below). Invoices are typically submitted through Rapid Report; Millard Centre Business office staff update the travel expense line. 

• Room = $92.00 per night
• Fridge, microwave and pet(s) = $10.00 per item
• "No-show" = $60.95

Refer to Policy 04-02, Part II, Addendum A - Allowance Rates for current rates. For rates before March 16, 2001, refer to the internal Resource library. 

Notes: 

• The following charges are not reimbursable and are the responsibility of the worker:
  • Room service
  • Alcoholic beverages
  • Video rental, Pay-TV and Internet and wireless internet
  • Phone charges
• The University of Alberta Hospital provides hostel accommodations for workers and/or family members (use TOP/NOPType of Payment/Nature of Payment code MS07).  Billings are normally received directly by the Medical Aid Unit. The current approved billing amounts are as follows:
  • Single accommodation = $30.00 per night
  • Double accommodation = $40.00 per night
  • Provision of cot = $15.00 per night
• When a date-of-accident employer pays directly for a portion or all of the worker's subsistence expenses for approved medical or vocational rehabilitation appointments, discuss reimbursement with the employer. Explain that they have the option to decline reimbursement for these expenses, and that WCB will only reimburse the employer up to the maximum of WCB's current rates. If the employer does not cover the full amount, issue payment to the worker for the difference between what the employer paid and the maximum of WCB's current rates.

Wage loss allowance is intended to cover lost earnings for workers who have returned to work (either regular or modified work) but miss time to attend intermittent Board or non-Board directed appointmentsAn appointment arranged by WCB is considered a Board-directed appointment. Appointments such as intermittent medical appointments or physiotherapy are considered non-Board-directed. such as medical appointments, examinations or treatment related to their compensable injury.  It covers 100% of the worker's net wage loss and is paid directly to the worker. It is not payable if the employer pays the worker for the missed time as the worker has not lost any income. 

When a worker requires assistance to attend an appointment due to a medical need related to their compensable injury, wage loss allowance may be payable to a personal care attendant. Refer to the Personal attendant fees and allowance section. 

In cases where the worker misses time from work to attend treatment on a consecutive basis (such as a return-to-work program), payment of temporary total or partial disability benefits (TD01/TD02) should be considered instead of a wage loss allowance. For exceptions, refer to the bullet points listed at the end of this section.

The wage loss allowance is paid using the appropriate payment code:

• Use EX27 when the worker attends intermittent medical or treatment appointments. 
• Use EX16 (call-in allowance) when the appointment is for a WCB arranged examination such as visiting specialist clinic, independent medical examination, or permanent clinical impairment evaluation.  
• Use EX23 (call-in allowance) when the appointment is for a DRDRB or AC hearing. 

To determine the correct benefit to pay, consider:

• Has the worker returned to regular or modified work? 
• Is the claim time loss (that is, did the worker ever miss time from work on the claim as they were unfit for work)?
• What type of appointment is the worker attending? Intermittent/irregular (physiotherapy, medical appointment) or consecutive days (for example a return-to-work program, daily treatment)?
• Is the appointment directed by the Board (e.g., independent medical examination)?
• Is the worker remaining fit for work during the period of time they are missing?
• How many hours did the worker work before the accident?
• How many hours will the worker miss from work?  

If it is determined that a wage loss allowance is payable, a Wage loss form (C-394) form is completed by the worker's employer and submitted for WCB payment.  

Note: If the employer has deducted vacation time, time-in-lieu or sick time from a worker attending a Board or non-Board-directed appointments, contact the employer to advise them that the time should be credited back to the worker. Request the completion of the Wage Loss (C-394) form so that wage loss benefits can be issued to the worker.

If the employer will not complete the form, obtain alternate proof of earnings (for example, pay stubs), confirm that the worker missed time from work, and request the Payment Unit issue the payment based on that information.

Processing the wage loss form

When the Wage Loss (C-394) form is received, review it to ensure it is complete before sending a file note to the Payment Unit (see Step 3 for file note requirements). This includes:

• All questions on the form are answered,
• The form is signed by the employer and
• A contact number for the employer is provided.

Based on the information provided on the form(s), confirm the:

• Worker attended the appointment for the work injury on the dates or hours indicated on the form. 
• Dates/hours missed are reasonable for the type of appointment and travel required and that the need to miss time from work was due to circumstances such as the scheduling of appointments and the need for travel.
• Employer did not payWhen an employer keeps the worker on full pay to attend an appointment, EX27 is not payable to the worker as the worker did not incur a wage loss.   When an employer keeps the worker on full pay to attend an appointment, EX27 is not payable to the worker as the worker did not incur a wage loss. An employer is not reimbursed for wage loss when the time to attend the appointment is considered reasonable.the worker for the time missed to attend the appointment.
• Worker was not paid benefits (TD01/TD02) for the dates listed on the form. 

When paying TOP/NOPType of Payment/Nature of Payment code EX27 (Wage loss replacement) confirm that:

• The appointment the worker attended is considered intermittent or irregular such as:
  • Medical, physical therapy, chiropractic, assessments or follow-up appointments.
  • Prosthetic fittings or adjustments.
  • Medical procedures (excludes day surgery or procedure where the worker would be unfit for any work for the full dayWhen a worker is unfit for modified or pre-accident work for a full day because of an appointment or procedure, TD01 is payable.). 
• The worker is attending a return-to-work program on consecutive days for less than four hours per day (or one-half of their pre-accident work hours if not full-time). Otherwise, consider paying the worker under temporary total or partial disability benefits (TD01/TD02). Refer to the 3-1 Modified work procedure.

Note: If they need to miss time from work is because they are unfit for pre-accident work and/or available modified work, issue payment using the TOP/NOPType of Payment/Nature of Payment TD01 or TD02, as appropriate. 

When paying TOP/NOPType of Payment/Nature of Payment code EX16 (call-in allowance) confirm the worker attended a Board-directed appointment (for example, when the worker attends medical appointments arranged by the Board such as independent medical examinations, visiting specialist clinic appointments, etc.). Refer to the Dispute Resolution and Decision Review Body and Appeals Commission section for appropriate payment codes.

Wage loss replacement 

A wage loss replacement is provided for people who take time off from their regular employment to attend appointments with a WCB worker as their personal attendant. 

When the worker requires assistance to attend an appointment, surgery, treatment, etc. due to a medical need related to their compensable injury (for example, hospital release is dependent upon the worker having someone to assist them, the worker cannot get agency care due to the remote location of their residence, etc.), WCB decision makers can approve wage replacement of 100% of gross earnings. The earnings must be confirmed in writing by the personal attendant’s employer completing the Personal Attendant's Wage Loss form (C936), or through recent pay stubs or other evidence if the employer refuses to complete the form.

The wage loss replacement benefit can be applied to a maximum of 30 days in a continuous period. If assistance is required beyond that period, get approval from the supervisor to continue paying the personal attendant. If assistance is required beyond 60 days in a continuous period, get approval from the manager. If there is a break in the period during which wage replacement benefits are paid, restart the 30-day period.

Review the completed Personal Attendant Wage Loss form (C-936) when received to ensure that all questions have been answered and all required information provided. This includes the Social Insurance Number (SIN) of the personal attendant, contact information for the employer, and the employer’s signature. Confirm that the personal attendant was required to attend a WCB-related appointment with the worker on the dates or hours indicated on the form and determine if the dates and/or hours missed are reasonable for the type of appointment and travel required. 

Ensure the personal attendant has ‘full-verifiedThe personal attendant’s name, address and Social Insurance Number (SIN) must be documented in the eCO Address Book so payment can be issued. The SIN is required as the WCB sends a T4A to individuals who receive personal attendant benefits as required by Canada Revenue Agency.’ status (enables them to receive payment) in eCO. If the client does not have full-verified status, send a file note (Registration & Accounts / Verify Client Status), to the Address Book, Working Desk requesting the client be verified.

Note: When adding the personal attendant to the claim for payment, and that person is already in the Address Book under a different role code (for example, if they have a claim), attach the existing client in the Address Book to the claim where they are providing the personal attendant services using a different role code. Do not create as a new client in the Address Book. Ensure all required information is documented (full name, address and SIN). When it is not, send file notes as follows: 

• To update name or SIN, or to have the client verified, send the file note to the Registration & Account Svcs, Team Desk
• To update an address or to have the client verified, send the file note to the Address Book Librarian, Working Desk. (For information on the eCO fields, see eCO Help.)

Send a file note to the Payment Unit requesting payment for a personal attendant's wage loss (see Step 3 for file note requirements). Use TOP/NOPType of Payment/Nature of Payment EX06 (or EX22 if authorized by the DRDRB or AC).

Notes:

• Wage replacement benefits are only payable if the personal attendant has a loss of earnings because they left work to assist a WCB worker when attending an appointment. If the personal attendant is not employed, or if their employer pays them for the time that they miss from work, no wage replacement benefits are issued to the personal attendant or to their employer.
• Payment is issued to the personal attendant by the Payment Unit for the gross earnings amount.

Personal attendant allowances 

Consider whether the personal attendant is eligible for additional expenses such as travel and subsistence (for example, bus fare, air travel, meals, accommodation, etc.). The personal attendant must travel with the worker; if the worker has been paid mileage or parking; the personal attendant (escort) is not eligible for additional mileage or parking payments.

When air travel is required, arrange the air travel at the same time as the worker to ensure the personal attendant is seated with the worker.  In rare circumstances, if the personal attendant arranged and paid for their own flight, travel costs may be reimbursed once a copy of their receipt is on file. 

Additional expenses (other than wage loss allowance) are paid under TOP/NOPType of Payment/Nature of Payment code EX06 or if DRDRB/AC directed appointments, refer to the Dispute Resolution and Decision Review Body and Appeals Commission section for the correct payment code.

Notes:

• Additional Expenses must be authorized in accordance with current internal Levels of Authority for claims benefits. 
• See the Claimant Travel Information Site in Electronic Workplace/Business Tools.

Reimburse for re-employment expenses when out-of-town travel is required to attend:

• Re-employment service appointments (for example, to complete a Triage Assessment, Supported Job Search, Academic Assessment, etc.).
• Job interviews (if relocation is being considered).

Authorize the travel allowance on the Benefit Details screen, using the appropriate TOP/NOPType of Payment/Nature of Payment  code:

• VRA04 - Transportation - Academic and Re-employment - Transportation expenses incurred because of re-employment or short-term retraining initiatives .
• VRE07 - Re-employment board allowance - for accommodation and meal expenses incurred because of re-employment or short-term retraining initiatives.
• VRE01 – Re-employment grant (Clothing, safety equipment, tools or relocation costs for RE services/academics/obtain a job).

Vocational expenses not normally covered include:

• Long distance phone calls
• Envelopes, stamps, etc. (for mailing resumes)
• Long distance faxing
• Additional photocopying of resumes
• Out-of-town travel to drop off resumes with no scheduled interview. 

Notes: 

• Circumstances not noted above, or which present a special situation outside the norm, should be dealt with on an individual basis with supervisor input as needed.
• Travel expenses to attend re-employment-related services within the municipality where the worker resides are not normally covered.

Allowances that may be paid to workers to attend in-person hearings with the DRDRB and AC include and are paid under the following TOP/NOPType of Payment/Nature of Payment codes:

• Board Allowance (EX20)
• Travel Allowance (EX21)
• Personal Attendant Wage Loss (EX22) 
• Call-In Wage Loss (EX23) 

Guidelines for entitlement:

• For workers who reside in Alberta payment may be issued prior to or after the in-person hearing. 
• Workers who reside outside Alberta are required to discuss the need for their attendance at the hearing with the DRDRB or the AC and obtain authorization for the allowances (see the Workers’ Compensation Act Section 137.1, Travel allowances, etc.). 
• Under the AC appeal guidelines and rules appellants are responsible to pay for any costs incurred by witnesses attending the AC hearing to provide evidence on behalf of the appellant.

Review the completed Wage Loss (C-394) form (when submitted) to ensure it is complete and send a file note to the Payment Unit (see Step 3 for file note requirements).

The WCB is exempt from paying GST and HST. The GST/HST exemption number is # 124072513. 

The WCB is not exempt from RST (retail sales tax – Ontario), PST (Provincial Sales Tax - British Columbia and Saskatchewan), or QST (Quebec Sales Tax).

For more details on the exemption, refer to the GST/HST letter on the internal WCB hub. 

Note: Purchases made by a worker are not relieved of GST, HST or other provincial tax (even in the course of WCB business). Only direct purchases made by the WCB, and its authorized staff are GST and HST exempt. Therefore, reimbursement for purchases made by the worker may include payment of GST, HST, or other provincial tax (for example, bus fare).

To be eligible for academic travel and/or subsistence allowance, the associated costs must be included in academic proposal and the academic program must be approved.

Subsistence Allowance - Academic Program

To determine eligibility for subsistence for an academic program, the worker already has a primary residence to maintain and a second residence is required that will allow the worker to attend an approved academic program.  

To confirm eligibility:

• Request documentation to confirm then worker has a primary residence and is responsible for the maintenance.  Documentation may include rental/lease agreements, mortgage documents or land titles etc. 
• Confirm that the academic program is too far for daily commuting; use a general threshold of 100 km distance between the worker's primary residence and where they attend the academic program. If a shorter distance needs to be considered (for example, if a worker is unable to drive or sit for that distance due to a compensable work restriction), include the basis for consideration in the proposal. 

Note:  When the worker is in receipt of a Home Maintenance Allowance (HMA) and/or Housekeeping Allowance(HKA), it is only payable for one residence. The worker’s needs may shift to the second residence pending the maintenance required for the duration of stay (for example, if lawncare and/or snow removal are required at the second residence). The allowance should follow the worker based on their needs and the requirements of the property.

When a worker does not have a second residence, a subsistence allowance may be considered when the worker incurs additional costs to relocate to attend a retraining program. For example, a worker who lives with their parents and does not pay rent would have to pay rent after they relocate. 

Use payment code VRA04/VRE07 for accommodation and meal expenses incurred because of re-employment.

Travel Allowance - Academic Program

A travel allowance may be paid on a commuter basis when a worker maintains regular attendance in a WCB approved academic program at a location in another town or city, more than 25 kilometers one way from his/her place of residence, and a subsistence allowance is not paid.  This change is effective December 14, 2020 for claims that have not had mileage paid on them.  

The WCB may limit the amount paid for travel when the allowance is for long term courses. The WCB will compare the travel costs of mileage with the cost of temporarily relocating the worker to the centre where the course is held.  If relocation is a reasonable option and the worker prefers to travel to and from their original residence to the course, the WCB will only pay travel costs as identified within Policy 04-02, Part II, Addendum A - Allowance Rates up to the estimated cost to relocate.  When the estimated relocation amount is reached, no further travel allowance is payable.

The case assistant may monitor attendance and make payments prior to each academic term.

Authorize the travel allowance on the Benefit Details screen using the TOP/NOPType of Payment/Nature of Payment code VRA04 - Transportation - Academic and Re-employment - For transportation expenses incurred because of re-employment initiatives and retraining (more than 3 months). 

Calculate and compare the travel costs for mileage with the cost for temporary relocation. Refer to Policy 04-02, Part II, Addendum A - Allowance Rates when calculating the total cost to commute for the duration of the academic program.

Consider the following in determining cost-effectiveness for a second residence:

• Have all potential options been considered (for example, dormitory, rental apartments, basement suites, AirBNB, hotel etc.)? 
• How long will the accommodations be required (that is, short-term (0-3 months), midterm (3-6 months), intermediate-term (6-9 months) or long-term (10-12 months or 1 year +))? 
• What other potential expenses need to be considered (for example, utilities, furnishings, damage deposit, internet, etc.)? If approved, ensure the worker is aware that damage deposits must be recovered through the claim via payment, deduction from other benefits, or application to the last month rent, etc. WCB is not responsible for any damages caused to the property. 
• Will there be any sizable breaks during the program. (If so, it may be more cost-effective to hold a rental rather than an AirBNB or a hotel suite, etc.)
• What initial set-up costs are required (for example, dishes, utensils, towels etc.). If necessary, expenses can be included up to a maximum of $500 for necessities only (receipts are required for reimbursement). 
• Will installation and/or transfer of special equipment and/or necessary equipment be required from the second residence from the primary residence for the duration of the academic program?  

It may be more reasonable and appropriate for the worker to consider relocation (for example, relocation may support the overall re-employment plan and be more cost effective than rental options).  

In these cases, call the worker to discuss relocation with the worker; attempt to understand their perspective on the subject and gauge their willingness to consider it. Information related to relocation expenses must be gathered to include in the academic proposal. 

Include the following in the academic proposal, if appropriate:

• Information used to determine whether the proposed secondary residence is the most cost-effective option in the academic proposal. Written confirmation of all related expenses for the residence (for example, from the landlord, property owner or management company, etc.)
• Estimates of any additional expected expenses (for example, internet, utilities, etc.) to submit with the academic proposal. 
• Relocation expenses if the worker is agreeable and it is a more cost-effective option.
• Mileage expenses when the worker will be attending a WCB approved retraining program in another town or city, more than 25 kilometers away from their primary residence (when a second residence and relocation are not being considered). 

A meal allowance (payment code VRE07 or VRA01) is not payable during an approved academic program with a second residence, except in instances where a hotel has been approved as the best option and there is no kitchenette available.

Ensure authorization of the subsistence allowance is approved by the correct level of authority (as per AD-16: Vocational Rehabilitation Expenses) and it is clearly documented on the claim. 

Once the specific residence has been confirmed and the proposal has been approved, obtain copies of the signed contract for the file.  Ensure that subsistence allowance payments are confirmed in the academic sponsorship letter. 

If the residence is mid- to long-term (that is, six months or longer), obtain confirmation that the worker is maintaining their primary residence every three to six months. (A copy of a mortgage statement, a rental receipt or other bill confirming the residence remains the responsibility of the worker is required.)