Regulations regarding reimbursement of work-related expenses coming into force

Orders in Council to bring into force changes to the Canada Labour Code made under the Budget Implementation Act, 2018, No.2, have been published in the Canada Gazette, Part II on May 10, 2023. These changes require employers to reimburse reasonable work-related expenses and provide a written employment statement as well as information respecting the employers’ and employees’ rights and obligations under Part III of the Canada Labour Code. 

The Act, comes into force on July 9, 2023, which means to reimburse reasonable work-related expenses and provide a written employment statement as well as information respecting the employers’ and employees’ rights and obligations.

At present, the definition of wages under Part III of the Canada Labour Code does not include work-related expenses (e.g., uniforms, equipment, travel and accommodations, training, and fuel, among other things). Employees seeking reimbursement for work-related expenses have limited options to recover the expense, short of commencing a civil action against their employer. Civil proceedings can be costly— for both employees and employers—and take a substantial amount of time to conclude. Employers in the federally regulated private sector are also not currently required to provide employees with any documentation about their employment status or the nature of their relationship with the employer.

The legislative provisions brought into force by this Order include requirements for employers to provide their employees with:

  • reimbursement for reasonable work-related expenses;
  • a written employment statement containing information relating to their employment within the first 30 days of employment; and
  • information respecting the employers’ and employees’ rights and obligations under Part III of the Canada Labour Code within the first 30 days of their employment and within 30 days of any updates.

The amendments also provide that:

  • the reimbursement of work-related expenses applies only to expenses incurred on or after the day on which this amendment comes into force;
  • the employer must provide information respecting the employers’ and employees’ rights and obligations under Part III of the Canada Labour Code within 90 days of the coming into force of this amendment; and
  • the employer must provide the employee with a written employment statement containing information relating to their employment, as set out in the regulation, within 90 days of the coming into force of this amendment.

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