Guidelines on the Incidental Allowance - ss. 90.06(e)
(Subsection 27(1) of the Judges Act)
Introduction
The purpose of these Guidelines is to provide guidance and clarification to judges who claim reimbursements under subsection 27(1) of the Judges Act for reasonable incidental expenses that their office may require. These Guidelines cannot provide for every circumstance and judges should contact the Registrar in advance if they are uncertain as to whether an expense may be claimed.
Subsection 27(1) of the Act
This subsection provides as follows:
Allowance for incidental expenditures actually incurred
27 (1) On and after April 1, 2020, every judge in receipt of a salary under this Act is entitled to be paid, up to a maximum of $7,500 for each year, for reasonable incidental expenditures that the fit and proper execution of the office of judge may require, to the extent that the judge has actually incurred the expenditures and is not entitled to be reimbursed for them under any other provision of this Act.
In essence, the incidental allowance is meant to reimburse judges for expenses they incur because of their functions as judges. By law, expenses reimbursed under this section must be:
- reasonable;
- incurred by the judge only (expenses paid on behalf of others may not be claimed);
- incidental to the fit and proper execution of the judicial position;
- up to a maximum of $7,500.00 per judge per fiscal year (1st April to 31 March).
The allowance is not cumulative and, in addition, unexpended portions lapse and cannot be carried forward. However, expenses which exceed the allowance’s yearly maximum of $7,500.00 may be claimed in the subsequent fiscal year. No hospitality is reimbursed.
General principles
The Registrar administers allowances provided to judges under the Judges Act and audits every claim. Reimbursements made under the
incidental allowance must adhere to the
following principles:
- value for money;
- accountability;
- transparency; and
- respect for judicial independence.
Classes or categories of reimbursable expenses
Electronics, other office equipment and furniture
The purchase and repair of a computer, printer, scanner, shredder, laptop, mobile phone, tablet, and mobile phone accessories may be claimed.
The purchase of software and office supplies may be claimed.
Purchase of furnishings to establish a home office, such as a desk, a chair, a securable cabinet, a bookshelf and basic accessories may also be claimed.
Telecommunications
Monthly costs for cell phone usage and Internet fees required for research and writing judgments at home may be claimed under this allowance.
Memberships and Legal publications
Membership fees paid to law and judicial related professional associations, such as the Canadian Bar Association, the International Women Judges Association and other similar organizations, may be claimed.
The purchase of books, periodicals and online subscriptions to publications for the purpose of legal research and writing may also be claimed.
Court attire for Court hearings
The cost of specialized court attire as required for Court hearings (i.e. judicial robes, waistcoat, wing collar shirts or blouses, black or grey trousers or skirts, tabs, and studs) may be claimed. The repair and dry-cleaning of specialized court attire may be claimed.
Judicial education and judicial outreach functions
The costs of attending judicial and legal conferences or seminars, and of obtaining judicial education materials, may be claimed under the incidental allowance if they are not otherwise reimbursed under section 41 of the Judges Act. In such instances, expenses shall be paid in accordance with the Guidelines on the Conference Allowance.
The costs related to judicial outreach or public education, such as speaking at a school or university, attending meetings of the Bar, attending judicial ceremonies such as a swearing-in or swearing-out of judges, judging a moot court, or other similar types of functions may also be claimed from this allowance. In such cases, expenses shall be paid in accordance with the Guidelines on the Travel Allowance.
Other reasonable incidental expenses
Additional expenses that may be claimed include: the purchase, installation and monitoring fees of home security systems; the reasonable costs of briefcases and suitcases because of judges’ travel requirements to attend various functions; framing of official documents or photographs; hearing aids and eyeglasses if not covered under the insurance plan; costs of passport/visa photos for diplomatic passports (for judge and spouse/partner).
Receipts
All expenses claimed must be supported by an original, detailed receipt for each transaction (a credit card slip is not sufficient if it does not set out the details of the purchase/payment). In exceptional cases where a detailed receipt is lost or otherwise unavailable, a credit card payment slip or the monthly credit card statement (or a copy of a cheque, if paid by cheque) is acceptable.