Gift Giving and Staff Functions
Introduction
The University of Regina is committed to the responsible stewardship of public and University resources and recognizes that gifts, hospitality, staff functions, and related expenditures support employee recognition, volunteer appreciation, advancement, teaching, research, and service activities.
As a publicly funded institution, the University must ensure that expenditures are reasonable, support a legitimate business purpose, and demonstrate sound stewardship, accountability, transparency, and compliance with the Income Tax Act and Canada Revenue Agency (CRA) requirements. This policy establishes the conditions under which gifts, hospitality expenditures, staff functions, and staff meals may be funded using University-administered funds and outlines the associated documentation, approval, and accountability requirements.
Policy
As a publicly funded institution, the University is accountable for the effective stewardship of University funds. Gifts, hospitality expenditures, staff functions, and staff meals may be funded using University-administered funds where they support a legitimate University operating purpose (i.e. research, teaching, learning, and administration) and comply with Canada Revenue Agency (CRA) requirements, and University policies.
The University does not permit cash or near-cash gifts to employees. While the CRA permits certain gift cards to be treated as non-cash gifts under specific conditions, the University prohibits the use of gift cards and gift certificates for employee gifts due to the administrative complexity associated with ensuring compliance with CRA requirements. The only exception is institutionally administered long-service recognition programs approved by Human Resources.
Awards and incentives that are considered compensation or taxable benefits under CRA rules are outside the scope of this policy and must be administered in accordance with applicable payroll and taxation requirements.
Current CRA guidance regarding employee gifts, awards, and long-service awards can be found at: https://www.canada.ca/en/revenue-gency/services/tax/businesses/topics/payroll/benefits-allowances/gifts-awards-social-events/gifts-awards-long-service-awards.html
Staff Gifts
University funds shall not be used for personal gifts or personal celebrations, including birthday gifts, wedding gifts, baby shower gifts, holiday gifts, greeting cards, flowers for celebratory occasions, or charitable donations made on behalf of employees. Such expenditures are deemed personal and must be funded through personal contributions.
Non-cash gifts of nominal value, not exceeding $150, may be provided to employees or volunteers in recognition of:
• retirement;
• long-service milestones;
• significant service contributions; or
• formally approved recognition activities.
Funding for these expenditures may be accessed through APEA funds and/or Operating Funds.
The total annual value of gifts provided to an individual must comply with applicable CRA requirements. CRA thresholds establish tax-reporting requirements and do not constitute spending entitlements.
Bereavement and Compassionate Recognition
In the event of the death or serious illness of a current or former employee, an immediate family member of an employee, or a recognized friend of the University, a single expression of sympathy may be provided in the form of flowers, a memorial donation, or another appropriate gesture.
Such expenditures:
• must not exceed $150;
• require approval by an Executive Director, Dean, Associate Vice-President, Vice-President, or designate; and
• may not be charged to APEA funds where the expenditure is a memorial donation.
Memorial donations may only be made to registered charities or recognized non-profit organizations through personal contributions.
Non-Staff Gifts
Modest gifts from General Operating funds may be provided to non-employees with appropriate documentation and approval authority.
Non-staff gifts must recognize a contribution to the University and must not constitute compensation for services. Non-staff gifts are generally not considered to be taxable benefits as they are not connected with employment services.
A gift shall not be used in place of an honorarium, contract payment, employment income, scholarship, or other form of compensation.
Gift cards ($50.00 maximum) provided to non-employees are permitted only where otherwise allowable under University policy and funding restrictions and must be supported by appropriate documentation.
Staff Functions
Staff functions may occasionally be held to support employee recognition or team building.
Expenditures for staff functions must:
• support a legitimate University purpose;
• be modest in cost and frequency;
• be inclusive and accessible; and
• comply with applicable University policies and budget restrictions.
Funding for these expenditures may be accessed through APEA funds and/or Operating Funds.
Alcohol
Alcohol shall not ordinarily be purchased, reimbursed, or charged to University administered funds.
An exception may be granted for officially sanctioned University hosted events where the provision of alcohol is consistent with the purpose of the event and has been approved in advance by the President, a Vice-President, or their designate. Such events may include:
• donor recognition events;
• alumni engagement events;
• fundraising activities;
• ceremonial functions;
• gala events; or
• other dinners or networking events approved by University executive leadership.
Where alcohol expenditure is approved by the appropriate authority:
• the expenditure must be reasonable and modest;
• non-alcoholic beverages must be available;
• all applicable laws, licensing requirements, and University policies must be followed;
• consumption of alcohol must not be the primary purpose of the event; and
• expenditures must be appropriately documented and approved.
Alcohol expenditures are not permitted for:
• staff functions;
• working lunches or dinners;
• unit-sponsored social events;
• employee recognition events; or
• meetings conducted primarily for internal University business.
Individuals who choose to consume alcohol at University events are expected to do so responsibly and in accordance with applicable laws and University policies.
Staff Meals – Working Lunches and Dinners
Whenever feasible, meetings should be scheduled during normal working hours and outside normal meal periods.
Meal expenditures may be charged to University funds where:
• the meeting is necessary for University business;
• conducting the meeting during a meal period is operationally necessary; and
• providing a meal facilitates the effective conduct of University business.
If a meeting is scheduled over a meal period for convenience rather than operational necessity, the cost may only be charged to an approved discretionary funding source such as APEA funds.
When University business is not conducted, meal expenditures are considered personal expenses and are incurred at the participant’s expense.
Alcohol is not an allowable expenditure at working lunches or dinners.
All on-campus meals, refreshments, and catering services paid through University administered funds must comply with OPS-100-005 Food Services.
Roles and Responsibilities
Documentation Requirements
Claims for reimbursement, procurement card transactions, and direct payments must include sufficient documentation to demonstrate compliance with this policy.
Documentation must include:
• clear business purpose;
• date and location of the expenditure;
• amount and funding source;
• recipient or attendee information, where applicable;
• itemized receipts or invoices; and
• evidence of required approvals.
Claims involving gifts must additionally include the recipient's name, the reason for the gift, and the value of the gift.
Insufficient documentation may result in denial of reimbursement or mandatory repayment of University funds by the employee.
Role of Approvers
Approvers are responsible to ensure expenditures:
• comply with this policy;
• support a legitimate University business purpose;
• are reasonable and appropriate;
• are adequately documented;
• comply with applicable funding restrictions; and
• represent prudent stewardship of University resources.
Approvers must not approve expenditures that directly benefit themselves or where a conflict of interest exists.
Consequences for Noncompliance
Employees who incur or approve expenditures that do not comply with this policy may be required to reimburse the University and may be subject to corrective or disciplinary action up to and including termination in accordance with applicable University policies and collective agreements.