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2017 Canadian Armed Forces General Briefing Session
Agenda
• General information on the CF IRP
• Tools and Resources
• CF IRP Current Directive and Provisions
• Taxation
• Roles and Responsibilities
General Information on the CF IRP and the Relocation Process
About BGRS…
BGRS is Canada's oldest and largest employee relocation services company. We are an international company administering both corporate and government relocations. Specific to the CAF, we have 27 military base locations and a national team of approximately 150 highly-trained relocation specialists. Since 1999 BGRS has administered over 13,000 moves worldwide each year under the Canadian Forces Integrated Relocation Program.
Who are we?
General Information
The CF Integrated Relocation Program (CF IRP)…
The CF IRP is the Treasury Board approved relocation directive for CAF members. It includes provisions for the move of a Member, their Dependents, and Household Goods and Effects ((D)HG&E).
What is it?
The intent of the CF IRP is to facilitate door to door moves by ensuring fair and reasonable reimbursement of necessary relocation expenses as outlined in the Directive The program provides options for the CAF member within a policy framework to allow the member to choose relocation benefits based on their individual situation.
continued...
What does it do?
General Information
What does it not do?
• Cover expenses outside of the CF IRP Directive • Cover expenses not directly attributable to the relocation • Cover unreasonable and unjustified expenses • Serve as a means for personal financial gain • Allow the exchange, trade or assigning of a monetary value to benefits • Allow for the creation/establishment of new entitlements
The CF Integrated Relocation Program…continued
General Information
The Authorities…
Treasury Board: Responsible to approve the CF IRP policy document Director of Compensation and Benefits Administration (DCBA) and Grievance & Authorities: Departmental authority responsible for administering the CF IRP Policy, and is the adjudication authority Director Relocation Business Management (DRBM): Departmental Contract Authority, responsible for monitoring the CF IRP Contract
General Information
The Authorities…
Base Commanders/BAdmO: approve entitlements, as indicated within the CF IRP Directive where extenuating circumstances are involved BGRS: provides guidance/assistance, and administers the CF IRP CAF Coordinator: assists the member in the CF IRP clarification and adjudication process.
General Information
Roles & Responsibilities DRBM
• Departmental Authority for CF
IRP and monitors for contract compliance, quality of service
• Closes all files where CAF Members have not registered in BGRS system
• Audit relocation files to ensure compliance with CF IRP, FAA
• Order recoveries or reimbursements for over/under payments
DCBA and Grievance & Authorities
• Develops CF IRP policy • Exercises approval of
Ministerial Authority • Adjudicates all files where
circumstances/benefits are not specifically outlined in the CF IRP policy documents (policy exceptions)
General Information
Your Primary Responsibilities …
• Complete the on-line registration process • Be mindful, financial commitments may not be reimbursable if incurred prior to official file authorization • Advise of any changes in intentions/circumstances during the relocation • Review the CF IRP directive and be familiar with the benefits contained therein • Review It’s Your Move, Public Website and Secure Website information • Make decisions on which benefits to use and inform advisors • Provide required documents and original receipts as needed for substantiation of benefits • Select and advise of Third Party Service Providers (TPSP)
continued...
General Information
Your Primary Responsibilities …continued
• Dispose and acquire principal residence • Contact legal representative for home sale and/or purchase • Obtain approvals as needed i.e. BAdmO • Facilitate the door-to-door move process in order to reduce personalized expenses • Request the move of HG&E and meet with Base Traffic for the briefing • Communicate with HRG concerning BGRS booked relocation travel as required • Request advances • Create an expense report and submit with the original receipts in a timely fashion • Provide required documents as requested by your employer in order to process your final move claim - the Relocation Check List, Certification of Services Received forms and the signed Financial Worksheet
General Information
BGRS Primary Responsibilities … • Provide the information and tools to make informed decisions such as the Policy, It’s Your Move, Secure Website, Public Website • Administer the benefits as outlined in the TBS approved
CF IRP Directive • Advise on disposal/acquisition of principal residence • Advise on your move plan • Provide required forms • Process requests for advances and expense reports as per policy entitlement • Help facilitate the shipment of HG&E (Note: The HGRS Contract is separate from the IRP contract) • Facilitate commercial travel • Process eligible expenses by direct payment to participating Third Party Service Providers
continued…
General Information
Our Primary Responsibilities …continued
General Information
• Reconcile your relocation file in preparation for audit by your employer • Provide Origin Services wherein the Origin Advisor provides relocation services, support and assistance for the entire relocation. The BGRS Destination Team remains available to assist the CAF Member at all times
OR Origin and Destination Services offered wherein an Origin Advisor will provide relocation services, support and assistance at Origin, and then another BGRS Advisor will be assigned at Destination, to finalize all relocation activities.
Tools and Resources
Public Website www.irp-pri.com
Pre-Registration…
Tools and Resources
Secure Website www.irp-pri.com
Tools and Resources
Secure Website access through www.irp-pri.com
Tools and Resources
Home Page...
NOTE: In keeping with DND/CF initiatives for the environment, the method of distribution for the CF IRP Directive will be the electronic format
Tools and Resources
Home Page...
Tools and Resources
Relocation Steps...
Tools and Resources
Third Party Service Providers...
Tools and Resources
• During the course of your relocation, you may require the services of Third Party Service Providers (TPSP). A few examples include appraisers, lawyers, building inspectors, and real estate agents.
• BGRS maintains a TPSP directory of qualified service providers to help you secure services that are within the rates reimbursed by the CF IRP.
• The choice of Supplier remains with you, provided the individual is considered to be “at arm’s length”.
• The various TPSP Service Agreements that identify the services that must be provided are also available for your review on the Secure Site.
• You need to confirm that they do the work they are required to do. NOTE: Your personal information may be provided to your Third Party Service Providers in order for them to supply the service you have requested.
A Typical 1st Planning Session…
General Information
• Explain Secure Website (advances/expense reports/ TPSP) • Discuss move plan • Offer options and advice on the disposal/acquisition of your principal residence • Discuss requirement for door to door move • Explain the Financial Worksheet • Facilitate a House Hunting/Destination Inspection Trip (HHT/DIT) • Action Request for HHT/DIT Advance • Discuss selection of TPSP and capped ceiling rates • Review Relocation Checklist (RCL) • Book appointment for 2nd Planning Session
NOTE: HHT/DIT expense reports are to be completed and submitted with original receipts to the attention of your relocation advisor in advance of the 2nd Planning Session
A Typical 2nd Planning Session…
General Information
• Review and sign completed HHT/DIT expense claim • Facilitate the movement of HG&E • Update your disposal and acquisition decisions as they affect rent in advance/liability etc… • Discuss benefits such as TNL, Interim, Sundries.... • Action request for travel to new location and interim lodging advance • Confirm supplier selection and payment to suppliers • Review Relocation Checklist
NOTE: Interim/travel expense reports, where feasible, can be completed on-line. They require original receipts, and are submitted to the attention of your relocation advisor in order to have your final move claim processed. The advisor can assist if required.
A Typical 3rd Planning Session…
General Information
• Review and sign completed final move claim • Confirm pay-out of Personalized Funds • Review and sign final Financial Worksheet • Discuss future purchase entitlements (if required) • Explain recovery items (if required) • Explain outstanding or ongoing entitlements • CAF Member to provide signed Relocation Checklist • Additional entitlements may be claimed up to 2 years after COS date
Advance Request / Expense Claim
Note: Advances are capped to 90% of anticipated expenses and will ensure members are not “out of pocket” while the claim is being finalized.
Tools and Resources
Advance Request / Expense Claim
Tools and Resources
Advance Request / Expense Claim
Tools and Resources
Current CF IRP Directive & Provisions
Your Benefits…
Current CF IRP Directive & Provisions
CORE FUNDING Composed of: All reasonable
expenses as per CF IRP
CUSTOM FUNDING Composed of: Accommodation,
Transportation & Shipment of HG&E
PERSONALIZED FUNDING Including but not limited to: Movement
Grant, Posting/Reserve Relocation Allowance, Incentives, Savings
All benefits completely funded
If depleted
CORE BENEFITS
Essential
CUSTOM BENEFITS
Enhancements
PERSONALIZED BENEFITS
Non-essential
Choose & Use it Or Lose it
Choose & Use it or Cash It Out
CUSTOM FUNDING Composed of: Accommodation,
Transportation & Shipment of HG&E
Examples of Core Benefits… House Hunting Trip (HHT) for CAF member AND/OR spouse
Examples
• Maximum total of 7 days/6 nights (including travel time) • Travel • Meals • Lodgings • Local transportation
• Maximum total of 5 days/4 nights (including travel time) • Travel • Meals • Lodgings • Local transportation
Destination Inspection Trip (DIT) for either the CAF member OR spouse
Examples of Core Benefits…
• Real estate commission not exceeding pre-negotiated rates • Legal fees not exceeding pre-negotiated rates • Rent or lease liability
Principal Residence Disposal
Principal Residence Acquisition
• Rental agency finding fees for up to two days • Credit validation for new rental • First structural inspection not exceeding pre- negotiated rates • Interest on a short term loan within CFI RP guidelines
* Some benefits are taxable
Examples
Examples of Core Benefits… Interim Lodgings, Meals and Miscellaneous Expenses (ILM&M)
Examples
• At origin for pack, load and clean days
• Awaiting delivery of HG&E (while HG&E is in transit)
• At destination for unload and unpack days
Travel to New Location (TNL)
• Approved primary transportation expenses
• Lodgings, meals and miscellaneous allowance while
traveling to destination
Examples of Core Benefits…
Shipment of Household Goods and Effects (HG&E)
Examples
• Shipment of primary vehicle when travel is via commercial carrier (not administered by BGRS)
• Driver’s license
• Primary vehicle registration and plate fees
Sundry Relocation Expenses
Intent and Scope of ILM&M
Examples
Article 5. 01 : “Once HG&E is available for delivery at the new place of duty, ILM&M is no longer reimbursable unless circumstances beyond the CAF members control* extend the entitlement. CAF members whose closing date is after the date the HG&E is available for delivery have made a personal choice and are therefore responsible for additional costs associated with the later closing.” *includes operational reasons that would prevent CAF member from accepting HG&E Clarification Bulletin 1: “ CF members who are authorized to move their (D)HG&E but have not had the opportunity to take an HHT because they are posted upon graduation from training; or receive a short notice posting (30 days or less between posting instr DTG and COS date).
Upon arrival at their new place of duty, these CF members are entitled to be reimbursed for: HHT benefits as per Chapter 4, up to a maximum of 5 days in order to secure permanent accommodations; and ILM&M as per Chapter 5, up to a maximum of 15 days in order to await availability of permanent accommodation.”
Examples of Custom Benefits…
Examples
• Taking your dependents on a standard House Hunting Trip (HHT) • Spousal employment related expenses within the CF IRP guidelines • Costs associated with moving second vehicle to destination *Some benefits are taxable
Examples of Personalized Benefits…
Examples
• Mortgage Interest Buy-down • Interest on a Home Relocation Loan of up to $25,000 of the total mortgage • Shipment/care of pets • Spouse accompanying you on your DIT • Up to 4 additional days beyond a standard HHT
*Reimbursement cannot exceed funds available in personalized envelope *Some benefits are taxable
Tax information…
For the most part, the benefits that are paid to you during the relocation process are non-taxable.
Non-Taxable Benefits
You may also incur expenses during your relocation that are not covered by the CF IRP Directive or, for which you choose not to be reimbursed. If those expenses are considered eligible moving expenses under CRA regulations; they can be deducted from your employment income on your personal tax return. Please contact the Canada Revenue Agency (CRA) office for further information.
Current CF IRP Directive & Provisions
In some cases, however, employees gain what are considered by CRA to be taxable benefits from a relocation.
Taxable Benefits
Tax Deductible
Tax information…
Prior to the cash-out of any Personalized funds owed to you at the end of the relocation, BGRS is required to withhold source deductions in accordance with the Income Tax Act. These deductions include Provincial and Federal Income taxes. BGRS will counsel on RRSPs and make a one time only payment direct to the financial institution if you so wish.
Personalized Cash-out
Current CF IRP Directive & Provisions
T4 Slips and R1 Forms
BGRS will make available, through the secure website, a T4/R1 for all benefits that are deemed taxable by the end of February for taxation purposes. This T4/R1 is to be reported on your personal income tax return.
In Summary…
• The CF IRP Directive governs your entitlements and allows for reimbursement of actual and reasonable costs associated with your relocation
Feedback...
Tools and Resources
If you have any comments, issues or concerns regarding the application of the CF IRP Directive or services provided please contact: • CAF Relocation Coordinator
• Use DCBA Adjudication process for policy issues
• Forward service issues through your Base/Wing Admin chain of command for onward submission to DRBM
Feedback...
Tools and Resources
Questions?
Thank You
We look forward to assist you!
