Tuition and Fees Authorization

Responsibility: Provost and Vice-President Academic 
Authorization: Board of GovernorsProvost's Committee on Integrated Planning (PCIP)
Approval Date: Nov 10, 2004
Amended: Oct 11, 2018

The University of Saskatchewan Act provides the authority for the Board of Governors (“Board”) to approve all tuition and fees.  Recognizing that it is not efficient for the Board to approve all tuition and fees, this policy sets out guidelines by which that authority will be delegated. 

From a public policy perspective, tuition is charged in recognition that a university education bestows private benefits as well as public benefits and, therefore, it is reasonable that students pay for at least part of the costs of that education. Nonetheless, it is also recognized that there are considerable public benefits associated with a highly educated populace so it is not reasonable to expect tuition to cover the full costs of the educational mission of the university.

The purpose of this policy is to:

• Ensure that tuition and fees assessed by the University for its programs and related services are properly authorized and publicized;
• Ensure that the Board retains responsibility to set institutional direction regarding tuition and fees;
• Provide delegation of authority over specified tuition and fee approvals to identified administrative units;
• Ensure that tuition and fees charged to students are in accordance with Board approved policy;
• Ensure that students are consulted and that student needs are respected in the process of setting tuition and fees;
• Describe the types of tuition and fees.

The Board is committed to setting tuition rates based on the following principles:

• Enabling Quality – providing high-quality academic programs and student experiences. Quality is regularly assessed through various means, e.g. accreditation standards, academic program reviews, rankings, surveys, student-instructor ratios, quality of learning infrastructure, and graduate outcomes;
  
  
• Affordability and Accessibility – ensuring that tuition is set with consideration of the overall financial cost to a student (affordability), e.g. tuition, fees, basic living expenses, books, financial aid, and potential lifetime earnings of graduates, and non-financial barriers to post-secondary education (accessibility), e.g. first generation learners, socioeconomic background, and demographic factors;
  
  
• Comparability – ensuring that the cost and quality of academic program offerings are comparable and competitive with other U15 institutions with similar programs, as well as with other regional institutions, as applicable;
  
  
• Predictability – providing an indication or forecast of tuition rates over a multi-year period to support longer-term planning and budgeting for students and the university;
  
  
• Transparency Through Consultation – engaging in meaningful and collaborative consultation with students through active participation by deans/executive directors and university administration to ensure common understanding on tuition-related matters.

The scope of this policy is specific to tuition and fees (see Appendix A for definitions).

The University of Saskatchewan invests in its academic mission through recruiting and retaining high-quality faculty, scholars, and researchers; enhancing student services; revitalizing academic programs and courses; improving teaching and learning methodologies; and providing financial aid to increase affordability for students.  Tuition and fees are paid by students for instruction in the university’s colleges and schools, and provide revenue to direct investments in quality educational experiences, and to support students realizing their fullest potential at the University of Saskatchewan.

In accordance with the University of Saskatchewan Act 1995 c.U-6.1, s.49 (1), it is within the authority of the Board of Governors to approve tuition and fees. Tuition and fee rates are considered annually.

The Board of Governors (the Board) is responsible for final approval of tuition and fees to be assessed for instruction in the university’s colleges/schools and any other fees the Board considers advisable.  The Board has final approval of all annual tuition and exceptional fee rate changes as well as overall policy but may delegate these responsibilities.

The Provost Vice-president Academic (the Provost), as delegated by the Board, and in consultation with an advisory group, is responsible for approving student and class fees and providing recommendations to the Board on tuition rates on an annual basis. The Provost is delegated by the Board to approve specific program or course tuition within the parameters set by the Board. Those parameters are contained in the Principles (above) and the Tuition Strategy. The Provost is delegated by the Board to approve tuition waivers and is the delegated signing authority by the Board for contract programs. Notwithstanding this delegation, the Provost will not publicize general changes to tuition rates prior to informing the Board.

The Fee Review Committee, as delegated by the Provost, is responsible for reviewing requests for all new student and class fees, and changes to existing fees, and providing recommendations to the Provost.

See Appendix B for procedures for setting and managing tuition and fees. 

This tuition policy and the procedures outlined herein do not contemplate the administration and/or implementation of recommended or approved tuition and fees by the applicable administrative offices of the university. The responsibilities for the administration and implementation of tuition and fee rates are outlined in Appendix C.

Refer to Appendix D for student consultation guiding principles as recommended by the university’s student representatives (i.e. the undergraduate and graduate students’ unions).

Appendix A – Definitions:

According to the University of Saskatchewan Act section 49(1)(p), the Board of Governors may “fix the fees to be paid for instruction in the university’s colleges, the fees to be paid by students, the library fee, the laboratory fees, fees for examination, degrees and certificates and other fees that the board considers advisable.”  Tuition and fees are considered within the following categories: tuition, contract programs, application fees, community registration fees, compulsory academic fees, differential fees, service fees, supplemental fees, and third-party fees.

Tuition and fees are assessed and collected by the University Registrar’s Office on behalf of the university.  All fees must be reviewed by the Fee Review Committee.  Tuition and fees cannot be directly assessed nor collected by the individual college/school, administrative unit, class, student association, etc. unless there is explicit approval by the university.

Tuition is defined as the dollar amount charged to students in exchange for instruction.  Tuition should provide access to basic university-wide services associated with instruction, including:

• access to rooms and spaces for the set of courses selected: includes classroom and multimedia services;
• access to assistance and materials: includes instructor, supervisor, lab demonstrators and other teaching support, basic course handouts (syllabus, assignments, examinations, etc.);
• access to library services: includes basic library services and interlibrary loans;
• access to computing services: includes email and internet access, applications, and other basic services.

Tuition rates are established for all courses in undergraduate, graduate, and non-degree programs (e.g. certificates, diplomas).  Tuition rates may also be established for work experience options for a particular undergraduate or graduate program (e.g. coops, internships).  Tuition fees are levied differentially to students who are not Canadian citizens, permanent residents, or convention refugees.  The differential fee is based on a multiplier or contractual rate of assessed tuition as approved by the Board.  Certain exceptions may apply (e.g. Waiver of International Tuition Differential for Native American Students from the United States of America Policy).  See differential fees definition.

• Standard Tuition – tuition rates and identified program tuitions, with set standard usage parameters, that have been approved by the Provost as delegated by the Board using either a per-credit-unit or per-term tuition rate.  
• Non-Standard Tuition – a unique rate specific for one program, term or class, or a request to use a standard rate outside of its approved set of parameters.  Requires approval by the Provost as delegated by the Board as an extraordinary rate.

Contract programs may be provided by colleges/schools as a public service with recognition to college/school expertise in an area, or to generate revenues capitalizing on educational opportunities.  Contract programs occur when colleges/schools enter into an agreement with a third party (e.g. regional colleges or other Canadian or international universities or colleges, among others) to provide instruction in an existing program, or to develop and deliver a new course or program for a particular group of students.  Contract tuition rates, including international contracts, are established based on an agreement with the third party, the college or school contracting the program and the University of Saskatchewan. The agreements are approved by the Provost as delegated by the Board. 

Fees are a dollar amount charged to students to cover expenses that would not be considered part of the normal cost of instruction.

Application Fees are levied to prospective students applying for degree-level or non-degree-level programs prior to admission.  These fees may be refundable or non-refundable and are not dependent upon a student’s successful entry into that program. Request for new fees or changes to existing fees are submitted to the Fee Review Committee for consideration and, where appropriate, recommendation to the Provost for approval.

Community Registration Fees relate to participation in courses or training for professional development or general interest. Such courses do not provide academic credential to a degree and non-degree program.  New fees or changes to existing fees require approval by the dean/executive director.  A list of community registration fees shall be provided to the Fee Review Committee upon request.

Compulsory Academic Fees relating to a student's area of study should be included in tuition with the exception of those assessed fees that would be unique to a particular course or area of academic programming, or have significant variation from year to year.  Examples include, but are not limited to:

• excursion fees for study abroad programs and field trips;
• lab fees for programs or courses which have lab costs not included in regular tuition.  

New fees or changes to existing fees are submitted to the Fee Review Committee for consideration and, where appropriate, recommendation to the Provost for approval.

Differential Fees are assessed for students who are not Canadian citizens, permanent residents, or convention refugees.  Such students are required to pay an additional fee which is based upon a multiplier, or contractual rate, of the student’s assessed tuition by class or by term as set by the Board. For certain subsidized programs differential fees may be assessed between students who meet the requirements for subsidization and those students who do not.

Service Fees are assessed for services provided (e.g. generation of transcripts, exam invigilation for deferrals) or the result of other actions (e.g. late registration fee).  Service fee guidelines and applicability are the responsibility of the University Registrar’s Office.  New fees or changes to existing fees are submitted to the Fee Review Committee for consideration and, where appropriate, recommendation to the Provost for approval.

Supplemental Fees are assessed for extraordinary costs of a program which may not be linked to specific courses. Examples include, but are not limited to: 

• material fees for learning materials and clothing (e.g. lab coats) retained by the student, and for material used in the production of items which become the property of the student and that are expected to have enduring benefits to the student;
• professional fees in programs where students must join a professional association;
• clinical fees where students are expected to contribute to the cost of clinical instruction;
• or costs associated with experiential learning opportunities.

New fees or changes to existing fees are submitted to the Fee Review Committee for consideration and, where appropriate, recommendation to the Provost for approval.

Third-Party Fees are assessed and collected by the University of Saskatchewan on behalf of a third party (e.g. USSU and GSA health and dental fees).  An agreement must be in place for each fee collected for a third party, and the agreement should include a provision for the administrative cost of assessing and collecting the fee, an allowance for uncollectible fees, a payment schedule outlining dates and payment amounts to third parties, a clear outline of third-party fee assessment practices, including but not limited to, application of the fee and refunds, and cancellation provisions.  Third-party agreements and requests for new or changes to existing fees are submitted to the Fee Review Committee for consideration and, where appropriate, recommendation to the Provost for approval.  

Points of clarification

Instructional levies to students that are not defined by the fee categories and types as mentioned in this policy will automatically be defined as tuition unless there is approval from the Provost or the Board for an alternative designation.

Tuition and fees levied by the University of Saskatchewan are subject to Canada Revenue Agency rules and guidelines whereby the appropriate tax treatment will be applied for compliance. 

Appendix B – Procedures for Setting and Managing Tuition and Fees:

Tuition and fees must be approved and publicized as follows:

1)     Tuition and differential fees must receive approval by the Board, or the Provost as delegated, prior to publication on the University of Saskatchewan website.  The procedures for tuition approval stemming from academic programming changes will be determined through a coordinated effort between Institutional Planning & Assessment and the University Registrar’s Office to uphold effective tuition governance.  This coordination will ensure the alignment of strategic decisions arising from planning and resource allocation activities with operational processes required for effective and efficient tuition administration.

2)     Contract tuition rates must be recommended by the dean/executive director of the college/school offering the program and be approved by the Provost as delegated by the Board. 

3)     Community-level programming registration fees for participation must be approved by the appropriate dean/executive director. 

4)     Application fees for entry to a degree-level or non-degree level program must be recommended by the Registrar and, for graduate programs, the Dean of the College of Graduate and Postdoctoral Studies in consultation with Fee Review Committee and approved by the Provost.  The Fee Review Committee will provide a summary of application fees to the Board on an annual basis.

5)     Compulsory academic fees (e.g. excursion fees) must be recommended by the appropriate dean/executive director in consultation with the Fee Review Committee and approved by the Provost.  All compulsory fees must be easily accessible on the University of Saskatchewan website.  The Fee Review Committee will provide a summary of compulsory academic fees to the Board on an annual basis. 

6)     Service fees must be recommended by the Registrar in consultation with the Fee Review Committee and approved by the Provost.  All service fees must be easily accessible on the University of Saskatchewan website.  The Fee Review Committee will provide a summary of service fees to the Board on an annual basis. 

7)     Supplemental fees must be recommended by the appropriate dean/executive director or head of administrative unit in consultation with the Fee Review Committee and approved by the Provost.  All supplemental fees must be easily accessible on the University of Saskatchewan website.  The Fee Review Committee will provide a summary of supplemental fees to the Board on an annual basis.

8)     Requests for third-party fees must be submitted to the Fee Review Committee who will recommend, where appropriate, approval by the Provost in accordance with established agreements.  All fee changes and any new fees must be provided to the Board for information.  The method of assessment and collection will be determined by Registrarial Services.  All third-party fees must be easily accessible on the University of Saskatchewan website.

9)     Tuition or fee waivers, usually for specific recruitment programs or partnerships with other institutions (e.g. governments or universities) are considered by Registrarial Services and IPA. If appropriate, the waiver is recommended for approval by the Provost.

Other Tuition and Fee Requirements:

1)     Advanced notice will be provided to Registrarial Services of upcoming tuition changes to ensure timely updates in the student information system.

2)     Tuition, class contract tuition, application fees, community registration fees, compulsory academic fees (e.g. excursion fees), differential fees, service fees, supplemental fees, and third-party fees will be assessed by Registrarial Services and collected by Student Finance and Awards through due diligent practices. 

3)     General contract tuition is collected directly by the college/school and recorded in the financial system through due diligent practices.

4)     Institutional practices relating to tuition and fee payment deadlines, tuition deposits, and fee refund calculations must be approved by the Provost with the requirements easily accessible on the University of Saskatchewan website.

5)     Institutional practices and guidelines relating to late payment assessment, collection of accounts receivable, and withdrawal of service in the event of non-payment of tuition and fees will be set by the University Registrar’s Office with the requirements easily accessible on the University of Saskatchewan website.

6)     Periodic review of existing fees are to be undertaken by the Fee Review Committee as required.

7)     Once signed and approved, third-party and contract program agreements are to be submitted to the University Registrar’s Office for archival and record-keeping purposes.

8)     Issuance of the T2202A form to students for tax purposes is administered by Registrarial Services.

9)     Tuition and fee reimbursement guidelines will be set by the University Registrar’s Office in the event of a system or administrative error.

Tuition and Fee Waivers:

There are exceptional circumstances where tuition or fees may be waived.  An assessment of tuition and fees is required in these circumstances regardless of whether or not it is collected from the student. 

There are two types of waivers: true waivers, where tuition and/or fees are removed, and bursary waivers, where a tuition and/or fee assessment are paid for by another party or alternate funding source. 

New tuition waivers are approved by the Provost.  New true fee waivers require the recommendation by the Fee Review Committee for approval by the Provost.  Student Finance and Awards, in coordination with Institutional Planning & Assessment, is responsible for bursary waivers guidelines.

Unlike waivers, tuition and fee refunds may be provided to students who no longer continue with study in a course or program in accordance with the university’s refund policy. Students who successfully defend their thesis prior to the end of a term may be eligible for a refund through the Thesis Tuition Reduction Policy.

Appendix C – Responsibilities

The Board of Governors (the Board) is responsible for final approval of tuition and fees to be assessed for instruction in the university’s colleges/schools and any other fees the Board considers advisable.  The Board has final approval of all annual tuition and exceptional fee rate changes as well as overall policy but may delegate these responsibilities.

The Provost Vice-president Academic (the Provost), as delegated by the Board, and in consultation with an advisory group, is responsible for approving student and class fees and providing recommendations to the Board on tuition rates on an annual basis. The Provost is delegated by the Board to approve specific program or course tuition within the parameters set by the Board. Those parameters are contained in the Principles (above) and the Tuition Strategy. The Provost is delegated by the Board to approve tuition waivers. Notwithstanding this delegation, the Provost will not publicize general changes to tuition rates prior to informing the Board.

Colleges and Schools – Deans and Executive Directors of the university’s colleges and schools are responsible for providing final recommendations on tuition and fee proposals on behalf of their colleges or schools for consideration and approval to the Fee Review Committee, the Provost, and the Board of Governors, as applicable. Graduate tuition rates are recommended by the deans and executive directors in consultation with the Dean of the College of Graduate and Postdoctoral Studies. Deans and Executive Directors are responsible for consultation with students regarding tuition-related matters.

Institutional Planning and Assessment is responsible for supporting tuition rate setting, including providing guidance and analysis for setting tuition and fee rates, and to support decisions at the university through liaison with students, deans/executive directors, the Fee Review Committee, the Provost, University Council committees (e.g. PPC and APC), and the Board of Governors in coordination with other administrative units as required.

The University Registrar’s Office is responsible for assessment and collection of all tuition and fees on campus and for ensuring the integrity and accuracy of student records in compliance with federal and provincial legislation and regulations.

Registrarial Services, as part of the University Registrar’s Office, is responsible for proper assessment and application, including authorizing the method of assessment of tuition, fees and T2202A reporting, and creating operational guidelines to ensure the integrity and accuracy of student records according to Board-approved rates.

Student Finance and Awards, as part of the University Registrar’s Office, is responsible for the collection of approved tuition and fees, as well as bursary tuition or fee waiver guidelines.

Students and Student Associations are key stakeholders in the engagement of tuition-related discussions with their dean/executive director and university administration on an annual basis.

Appendix D – Student Consultation Guiding Principles[1]:

• Timing and Accessibility – format and timeline of the consultation will be decided in collaboration with students and done with
  • Mindfulness of student schedules (midterms, finals, practicums, etc.);
  • Students’ familiarity with university structures and finances;
  • Consideration of physical accessibility of the location;
  • Public consultations on tuition rates early in the process to ensure the results of the consultation are fully considered by the dean or executive director.

• Transparency –
  • Consultation offers a holistic picture of the impact that different outcomes have on student services and program offerings;
  • Communications with students be ongoing throughout the year;
  • Allowing opportunity to have follow-up discussion;
  • Written reports on tuition consultation with students be available and accessible.

• Inclusiveness and Participation –
  • All types of students be invited to participate in the consultations, including domestic, international, Indigenous, etc.
  • Students have a reasonable opportunity to bring forward their questions and concerns;
  • Students understand the principles by which tuition is set;
  • Students have an indication of tuition for the following year;
  • Students have an indication of how their tuition dollars are invested;
  • Deans and executive directors are able to use consultation as a tool to build a positive relationship with students;
  • Deans and executive directors and students are fostering receptiveness and collegiality.