POLICIES AND PROCEDURES

Policy 9.1
Page 1 of 3
December 1, 2010

DRIVE TIME & BUSINESS KILOMETER REIMBURSEMENT POLICY – Canada

1.0 POLICY

The Company has established a policy to address Drive Time and Business Kilometer
Reimbursement by Company associates.

2.0 PURPOSE

To provide guidance to standardize Drive Time and Business Kilometer Reimbursement

for Company associates.

3.0 DRIVE TIME REIMBURSEMENT

3.1 Non-exempt retail associates are “on the clock” once the associate arrives at the
first work location of the day or after the first 30 minutes if commute time exceeds
30 minutes.
3.2 Non-exempt retail associates go “off the clock” once the associate leaves the last
work location of the day unless the commute time exceeds 30 minutes in which
case the number of minutes exceeding 30 is reimbursable.
3.3 Drive time between work locations during the day is to be recorded as time worked.
Time spent on personal stops and lunch breaks between work locations is not
considered drive time. However, the theoretical drive time between store locations
will be paid in the event the associate deviates from their recommended coverage
routes for personal stops (see Drive Time example in Attachment A).

4.0 BUSINESS KILOMETER REIMBURSEMENT

4.1 Actual business kilometer reimbursement shall be paid to an associate who drives
a personal vehicle to conduct Company business. The following rules apply:

All kilometers driven to conduct Company business between the first work
location of the day and the last work location of the day is reimbursed by the
Company to the associate at the Company approved rate per kilometer.
Kilometers driven for lunch breaks and personal trips are not reimbursable and
are not to be included in the business kilometers being recorded.

For retail associates only: All kilometers driven from home to the first work
location of the day and between the last work location of the day and home is
considered personal commuting kilometers, and are not reimbursed by the
Company unless the commute exceeds 15 kilometers from home to the first
work location or exceeds 15 kilometers from the last work location to home, in
which case the number of excess kilometers will be reimbursable.

Business use of an associate’s personal vehicle is reimbursed at the

appropriate Company approved rate times the actual business kilometers
POLICIES AND PROCEDURES

Policy 9.1
Page 2 of 3
December 1, 2010

DRIVE TIME & BUSINESS KILOMETER REIMBURSEMENT POLICY – Canada

submitted by the associate for the timeframe of the expense report being
submitted.
4.2 The Company approved rate per kilometer to be paid for business kilometers is
maintained and published by the Finance Department.
4.3 Associates using a personal vehicle to conduct business are not entitled to any
other reimbursement of vehicle costs including, but not limited to, gasoline,
insurance, car washes, maintenance or repairs.
4.4 The Company reserves the right to conduct a separate kilometer reimbursement
policy based on business agreements with our clients/customers.
4.5 All associates who drive personal vehicles to conduct Company business should
maintain adequate records documenting vehicle use for their personal tax
purposes.

5.0 CONTACT

The VP of Human Resources at the Corporate Service Center is the contact for this
policy.
POLICIES AND PROCEDURES

Policy 9.1
Page 3 of 3
December 1, 2010

DRIVE TIME & BUSINESS KILOMETER REIMBURSEMENT POLICY – Canada

Attachment A

Drive Time Example

Theoretical drive
time paid based on
routing software
estimate of distance
from 2nd Store to 3rd
1st 2nd Store 25 minutes 3rd
Home Store Store Store
Call Call Call

Return Home
No Drive Time
st
1 Store Call Drive Time unless commute
No Drive Time 20 Minutes exceeds 30 minutes.
unless commute Drive time paid after
exceeds 30 first 30 minutes of
minutes. Drive time commute.
paid after first 30 20 Minutes 15 Minutes
minutes of No Drive Time
GMa’s House No Drive Time
commute.
Shopping Mall
Or Lunch
Breaks

Note: All drive time minutes must be turned in each pay period by the associate, including minutes
for theoretical drive time.