Cellular Phones

Introduction

This policy will enable First Nations University of Canada (FNUniv) to comply with CRA rules regarding taxable benefits and allowances pertaining to cellular phones. This policy also defines the eligibility requirements for participation in FNUniv’s wireless corporate plan with SaskTel.This policy will enable First Nations University of Canada (FNUniv) to comply with CRA rules regarding taxable benefits and allowances pertaining to cellular phones. This policy also defines the eligibility requirements for participation in FNUniv’s wireless corporate plan with SaskTel.

Purpose

The purpose of this policy is to provide direction to employees on the use of cellular phones for business use.

Scope

This policy applies to all employees of FNUniv who utilize a cellular phone for business calls.

Definitions

Business call – phone calls that are made or received for the explicit purpose of conducting university business.

Policy Statements

The policy states the following:

1. The university will not own cell phones for the use of individual employees. Employees whose job duties include the frequent need for a cell phone may receive extra compensation to cover business-related costs. CRA determines that if First Nations University of Canada pays its employees an allowance for cellular phones or internet services, the allowance must be included in the employee’s income.
2. FNUniv manages a corporate wireless plan with the SaskTel.
3. All full-time and regular part-time employees are eligible to participate in FNUniv’s wireless corporate plan with SaskTel with the permission of the Human Resource Manager, a Vice-President, or the President. Part-time, Casual, or Term employees are not eligible without the President’s written permission. Permission may be denied or withdrawn for any reasonable grounds.

Roles and Responsibilities

Employees are responsible for:

1. ensuring the safe and responsible use of the mobile devices;
2. maintaining the payment of their account for all fees and taxes invoiced to them directly;
3. complying with FNUniv’s Wireless Corporate Account Agreement; and
4. ensuring they do not use the service for any purpose contrary to law.

Human Resource Manager, Vice-Presidents, or the President are responsible for approving employee participation in FNUniv’s Wireless Corporate Account Agreement.

Consequences for Noncompliance

Non-compliance to this Policy may result in immediate disqualification to participate in FNUniv’s wireless corporate plan with SaskTel. FNUniv may incur undue liability for cell phone use and payment.

Related Information

• Cellular Phones Policy – Procedure Statement
• Canada Revenue Agency Taxable Benefits and Allowances/Cellular Phone and Internet Services