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Perquisites Policy

Perquisites Information

Date Approved: April 3, 2023
Effective Date: April 3, 2023
Date Reviewed: February 2023
Replaces: Perquisites 2012

The Management Board of Cabinet, under the authority of the Broader Public Sector Accountability Act, 2010 has established a directive concerning the provision of perquisites to any persons in a designated Broader Public Sector organization.

This Policy establishes the rules concerning the provision of perquisites, consistent with this Directive.


Accountability: Organizations are accountable for their use of public funds. All expenditures support business objectives.

Transparency: Organizations are transparent to all stakeholders. The rules for perquisites are clear and easily understood.

Value for Money: Taxpayer dollars are used prudently and responsibly.


Perquisites refers to a privilege that is provided to an individual or group of individuals, which provides a personal benefit and is not generally available to other persons within the College.


The rules apply to any College:

  • appointees
  • board members
  • employees
  • elected officials

This Directive does not apply to the following:

  • provisions of collective agreements,
  • insured benefits,
  • items generally available on a non-discriminatory basis for all or most employees (e.g. an employee and family assistance program, pension plans),
  • health and safety requirements (e.g. provision of work boots),
  • employment accommodations made for human rights and/or accessibility considerations (e.g. special workstations, work hours, religious holidays), and
  • expenses covered under an organization’s rules on travel, meals and hospitality.

Policy Statements

A perquisite is permissible in limited and exceptional circumstances, where it has a business-related purpose which is required for the effective performance of an individual’s job. Other perquisites are not permissible.

If it is determined that a perquisite is to be provided to an individual because it is required for the effective performance of their job, the request must be approved by the President. The perquisite cannot be provided until approval has been given in writing.

Perquisites for the College President must be approved by the Board. This authority may be delegated by the Board to either an individual (Chair or Vice-Chair) or appropriate subcommittee of the Board.

Members of the Board of Governors are not eligible for perquisites in their capacity as Board Members.

The following perquisites are not allowed under any circumstance:

  • club memberships for personal recreation or socializing purposes, such as fitness clubs, golf clubs or social clubs;
  • seasons tickets to cultural or sporting events;
  • clothing allowances not related to health and safety or special job requirements;
  • access to private health clinics – medical services outside those provided by the provincial health care system or by the employer’s group insured benefit plans;
  • professional advisory services for personal matters, such as tax or estate planning

These privileges cannot be provided by any means, including:

  • an offer of employment letter, as a promise of a benefit
  • an employment contract, or
  • a reimbursement of an expense.

Records of approved perquisites will be maintained in the employee’s personnel file for verification, reporting and audit purposes.

Summary information regarding approved perquisites will be made available publicly upon request on an annual basis.