Order no. G.O. 856
|Tuesday, the 9th of
February, A.D. 1960
In the matter of rules governing the preparation of accounts to apply to joint projects undertaken under order of the Board:
L. J. Knowles
It is hereby ordered as follows:
The following rules entitled "Rules Governing the Preparation of Accounts and Rates of Rental of Railway-Owned Equipment" to apply to joint projects undertaken under Order of the Board are approved and apply in respect of such joint projects undertaken by railway companies subject to the jurisdiction of the Board:
Rules Covering the Preparation of Accounts and Rates of Rental of Railway-Owned Equipment
- "A joint project" means a project to the cost of which both the railway and the Board, or either of them, contributes.
- Unless otherwise directed by the Board, accounts shall be prepared in accordance with these rules.
- Labour Cost
Labour cost shall include a proportion of wages allowed on statutory holidays and a proportion of wages allowed for vacation pay, and shall be calculated as follows:
- To wages of all employees paid on an hourly or daily basis add seven per cent.
- To wages of all employees paid on a monthly basis add five per cent.
- To all items of labour costs add surcharges to cover the following:
||Construction and Maintenance Accounts
||Supervision and Accounting
||Supervision, Accounting and use of tools
- The surcharges covering supervision, accounting and use of small tools, are in lieu of the cost of all salary and expense of any general or supervising officer, or other person regularly employed, having supervision over any railway operation or maintenance, including all overhead office expense, cost of draughting-room, accessories, etc., all stenographic or clerical forces employed in head, divisional, or district offices, handling matters pertaining to the work, all charges for minor equipment and small tools.
- To the cost of direct labour (including cost of vacations and statutory holidays whether actual or determined as a percentage) shall be added a surcharge to cover health and welfare benefits as follows:
|Running trades and hostlers
|All other labour
- A direct charge is allowed for engineering services when it is necessary for their employment continuously and exclusively on the particular work, plus the surcharges herein provided under "construction and maintenance."
Under this item it is proper to charge the wages of office engineers and draughtsmen assigned to the work in the preparation of plans after the issue of the Board's Order, plus the surcharges herein provided under "construction and maintenance." "Assigned" means continuous service for one day, or more, solely in connection with the particular project, but does not permit accumulation of short intermittent periods to equal one day.
- No award in payment of compensation claims for injury or death is allowed.
- No transportation charges for railway labour or employees is allowed, except extraordinary transportation, which may be considered by the Board in each special case.
- To the invoice price (including foreign freight, customs duty, sales tax and exchange), of all items of materials and supplies used, add 15 per cent to cover supervision, store expense, inspection, accounting, handling and transportation over the billing carrier's line to point of use.
- When material is hauled over billing carrier's line in excess of 250 miles, a further allowance of 10 mills per net ton mile for such excess mileage shall be included, in addition to the 15 per cent allowance.
- Proper credit is allowed for salvage materials, less 15 per cent to cover expense of supervision, inspection, store expense, accounting, handling and transportation.
- To the contract price of work done by an outside contractor there may be added a premium to cover supervision, accounting and inspection of 3 per cent on amounts up to $50,000.00; of 2 per cent on the excess of $50,000.00; and of 1 per cent on the excess over $100,000.00.
- To the purchase price of land and property damages, registration fees, special taxes, fees paid into court, and commissions paid for purchase settlement, there may be added a premium to cover supervision, accounting, etc., of 3 per cent, on amounts up to $50,000.00; of 2 per cent on the excess of $50,000.00 up to $100,000.00; and of 1 per cent on the excess over $100,000.00.
- Where railway-owned equipment is used in carrying out—
- joint projects by the railways, or
- joint projects towards which the Board contributes rental shall be in accordance with Appendix "A" to these rules and forming part thereof.
- In all other cases where railway-owned equipment is used in carrying out joint projects other than joint projects of the type mentioned in paragraphs (a) and (b) of subsection (1) of this section, rental shall be in accordance with Schedule "B" of Circular No. 115 of the Railway Association of Canada.
- No percentage allowance shall be added to equipment rental.
- The rates in Appendix "A" to this Order and Schedule "B" of Circular 115 of the Railway Association of Canada are for each twenty-four hour period including Sundays and holidays or fraction thereof, and do not include wages and expenses of employees in charge of equipment, supplies, fuel, or cost of transporting equipment which shall be charged in addition to rental.
- Flat rate, including rental of one locomotive (all sizes and types), caboose, all repairs, fuel and supplies, engine and train or switch crew wages and supplies, all enginehouse expense—$26.00 per hour, or fraction thereof—(for additional equipment rental see Appendix "A"), with the addition of a work train trackage charge of $1.50 per train mile; minimum trackage charge—$10.00.
- Charges at the following rates for transportation of cars, cars loaded with roadway machines, and for other miscellaneous equipment, shall be made from home station or previous job to point of use, also for return movement, if moved to home station or point to be stored. (If moved to another job, no charge shall be made for return movement):
- In Revenue Trains—
- Cars and work equipment loaded on cars—6¢ per unit per mile. Minimum—$6.00 per unit.
- Other work equipment transported on own wheels—10¢ per unit per mile. Minimum—$10.00 per unit.
- In Work Trains—Work train rate as provided.
- General Orders No. 794, dated May 6, 1954, No. 819, dated February 16, 1956, No. 828, dated July 24, 1957, and No. 850, dated October 13, 1959, are rescinded.