Scope
Introduction
In recognition of the high costs of daycare at many posts, for which the Post Living Allowance does not provide compensation, this directive provides an allowance to assist single or working parents with the costs of enrolling children in accredited daycare or day-nursery institutions, which are in excess of costs for similar facilities in Ottawa. (For the purposes of this directive, the terms daycare and day-nursery are synonymous.)
Directive
32.1 Application
32.1.1 This directive provides assistance to employees at posts who are single parents or whose spouse or common-law partner at post is working full days or half days. Assistance is provided for:
(a) infants (less than 18 months) enrolled in accredited daycare programs exceeding the cost as outlined in Appendix A (the deductible), in accordance with Section 32.3;
(b) toddlers (18 months to less than 2½ years) enrolled in accredited daycare programs exceeding the cost as outlined in Appendix A (the deductible), in accordance with Section 32.3;
(c) preschool-aged children (2½ years and over) enrolled in accredited daycare programs exceeding the cost as outlined in Appendix A (the deductible), in accordance with Section 32.3;
(d) preschool-aged children (2 ½ years and over) enrolled in an educational institution, such as a lycée outside Canada, exceeding the cost as outlined in Appendix A (the deductible), in accordance with Section 32.3.
32.1.2 Assistance terminates when the child reaches the age for full-time enrolment in school.
32.1.3 Employees who qualify for daycare support under Section 32.3 may receive a prorated allowance based on the number of half-day periods the child is enrolled in any given month. Half-day periods correspond to morning or afternoon periods on workdays. The full monthly deductible reflects the total number of half-day periods within that given month.
32.1.4 Where employees use less than the total number of half-day periods within the given month, both the deductible and post ceiling will be prorated based on the number of periods per month the child attends. (Note: Refer to Appendix B)
32.1.5 Employees who qualify for day care support under subsection 32.1.1 may claim an allowance to compensate for daycare costs in excess of average costs in Ottawa (the deductible) where:
(a) the daycare institution is a locally-accredited institution with its own facilities, staffed by recognized professionals;
(b) the mission certifies that the selected institution is of an acceptable standard; and
(c) except as provided under paragraph 32.1.1(d), no assistance is provided where an education allowance is payable under FSD 34 - Education.
32.1.6 Where both parents are working but one is working from home, a day care allowance will be authorized upon certification satisfactory to the deputy head that the parent working from home is engaged in work that precludes providing care for the daycare aged dependant(s), for at least as long as the day care period (i.e. half day or full day), and that there are no other care-givers in the home.
32.1.7 No assistance is provided in cases where nannies or live-in care-givers are used.
32.1.8 When there is no space in a licensed daycare centre, the employee has the option of sending their child outside the home, to a licensed private-home daycare.
32.2 Daycare Ceiling
32.2.1 Where institutional daycare is available at a post, and where employees qualify for daycare support, missions will set a representative daycare ceiling on April 1st of each year, to reflect the average cost of accredited daycare facilities, typical of those used by Canadian parents at the post.
32.3 Daycare Allowance
32.3.1 Employees who qualify for daycare support under subsection 32.1.1, with children enrolled in daycare programs, may claim a monthly allowance for each child equivalent to the lesser of:
(a) the actual monthly cost of the program; or
(b) the post representative daycare ceiling; or
(c) a maximum amount equal to three times the corresponding deductible for infants, toddlers or preschool aged children, in accordance with subsection 32.1.1, that reflects three times the average costs/rates in effect for daycare at institutions in Ottawa for the calendar year, established on April 1st of each year by the Deputy Minister of Foreign Affairs, on the recommendation of the appropriate foreign service interdepartmental coordinating committee.
32.3.2 The corresponding deductible for infants, toddlers or preschool-aged children, as applicable, in accordance with Appendix A, which represents the average annual daycare at institutions in Ottawa, as established on April 1st of each year by the Deputy Minister of Foreign Affairs on the recommendation of the appropriate foreign service interdepartmental coordinating committee, will be subtracted.
32.3.3 Employees are required to submit evidence that the child was enrolled at daycare. If this is not the case, employees will be required to refund an amount of the allowance in proportion to the period the child was not enrolled.
32.3.4 In exceptional circumstances proposals for assistance in excess of the prescribed amounts for daycare may be considered by the Deputy Minister of Foreign Affairs on the recommendation of the appropriate foreign service interdepartmental co-ordinating committee.
32.3.5 The costs of home dependant care, after school dependant care, or babysitting, transportation to and from the daycare, and non-refundable application fees are not eligible for assistance.
32.3.6 To guarantee a space within a daycare, the cost of up to $250 will be reimbursed to the employee upon presentation of a receipt for a non refundable registration fee once per calendar year per child.