The Board of Transport
Commissioners for Canada
Commission des Transports
du Canada

Order no. G.O. 754

Monday, the 7th of
May, A.D. 1951

In the matter of rules covering the preparation of accounts to apply to joint projects undertaken under Order of the Board.


M. B. Archibald
Chief Commissioner

Hugh Wardrope
Assistant Chief Commissioner

Armand Sylvestre
Deputy Chief Commissioner

F. M. MacPherson

H. B. Chase

W. J. Patterson

It is ordered that the rules covering the preparation of accounts and rates of rental of railway-owned equipment to apply to joint projects undertaken under Order of the Board by railway companies within the legislative authority of the Dominion of Canada be, and they are hereby, approved and adopted, namely;

A joint project shall he considered to mean a project to the cost of which the railway and/or Board contributes.

The preparation of accounts shall be in general, as herein provided, or as may be determined from time to time by the Board.


  1. Labour Cost

    Labour cost shall include a proportion of wages allowed on statutory holidays to employees entitled to such, and a proportion of wages allowed for vacation pay for all employees under the terms of wage agreements, and shall be calculated as follows:

    1. To the wages of foremen entitled to wages for statutory holidays shall be added one per cent.
    2. To the wages of employees entitled to three weeks vacation with pay shall be added six per cent.
    3. To the wages of all other employees entitled to vacation with pay shall be added four per cent.
  2. Surcharges

    To all items of labour cost there shall be added surcharges to cover the following:

    Transportation Account Construction and Maintenance Accounts
    Supervision and accounting 5% -
    Supervision, Accounting and use of tools. - 10%
    Pensions 3 1/2% 3 1/2%
    Workmen's Compensation 2% 2%
    Unemployment Insurance 1% 1%

    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.

  3. Special Engineering Services

    A direct charge shall be 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 will be 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.

Workmen's Compensation

No award in payment of compensation claims for injury or death will be allowed.

Transportation of Men

No transportation charges for railway labour or employees will be 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 shall be allowed for salvage materials, less 15 per cent to cover expense of supervision, inspection, store expense, accounting, handling and transportation.

Contract Work

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 up to $100,000.00; and of 1 per cent on the excess over $100,000.00.

Land Purchases and Damages

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.

Rental of Railway-Owned Equipment

Rental of railway-owned equipment, when used in joint project work, shall be in accordance with Schedule A, Circular No. 103, of the Railway Association of Canada. No percentage allowance shall be added to equipment rental.

Schedule A, indicating description of equipment and rates per day, is attached hereto. The rates in the foregoing ScheduLe are for each 24-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.

Work Train

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 engine-house expense—$18.50 per hour, or fraction thereof—(for additional equipment rental, see Schedule attached), with the addition of a work train service trackage charge of $1.50 per train mile; minimum trackage charge—$10.00.

Transportation of Equipment

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

  1. Cars and work equipment loaded on cars—6¢ per unit per mile. Minimum—$6.00 per unit.
  2. 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.

And it is further ordered that General Orders Nos. 539 and 557 be, and they are hereby, rescinded.

M. B. Archibald
Chief Commissioner,
The Board of Transport Commissioners for Canada.