Travel Directive, Appendix D - Allowances - Module 4 - Effective January 1, 2012

Appendix D - Allowances - Module 4

Notice to the reader: This document is no longer in effect. It has been archived online and is kept purely for historical purposes.

Private non-commercial accommodation
Meals
Incidental expenses

Effective date: January 1, 2012

Private non-commercial accommodation allowance: 50 Canadian dollars (CAD) worldwide, except for the United States of America, which is paid in US dollars (USD).

Incidental expense allowances shall be paid at the following rates:

in commercial, government and institutional accommodation
1. 32% of the meal total when the three meal allowances are listed in the table below;
2. 40% of the meal total when only lunch and dinner meal allowances are listed in the table below;
3. 40% of actual and reasonable expenses for meals as per 3.4.9.
in private non-commercial accommodation
1. 20% of the meal total when the three meal allowances are listed in the table below;
2. 25% of the meal total when only lunch and dinner meal allowances are listed in the table below;
3. 25% of actual and reasonable expenses for meals as per 3.4.9.
for the United States of America (Outside the Continental USA ONLY), the meals and incidental allowances reflect the amounts published in Appendix C, under Canada & USA, which is paid in US dollars (USD).
for all locations indicating an asterisk (*) for all three meals (denoting reasonable and justifiable expenses, receipts required), the incidental allowance reflects the amount published in Appendix C, under Canada & USA, paid in Canadian dollars (CAD).

Seventy-five percent (75%) of the meal and incidental allowances shall be paid starting on the thirty first consecutive calendar day of travel status while at the same location when corporate residences and or apartment hotels are available to a traveller in the area surrounding the workplace, or the traveller chooses to stay in private accommodation.

Table Legend

C = Commercial Accommodation
P = Non-commercial Accommodation
* = Reasonable and justifiable expenses. Receipts required.

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

Afghanistan - Currency: US Dollar (USD)

Type of Accommodation	City	Meal Rate				Incidental Amount	Grand Total (Taxes Included)
Type of Accommodation	City	Breakfast	Lunch	Dinner	Meal Total	Incidental Amount	Grand Total (Taxes Included)
C	Kabul	*	*	*	*	*17.30 CAD*	*
C-75%	Kabul	*	*	*	*	*13.00 CAD*	*
P	Kabul	*	*	*	*	*17.30 CAD*	*
P-75%	Kabul	*	*	*	*	*13.00 CAD*	*
C	Kandahar	*	*	*	*	*17.30 CAD*	*
C-75%	Kandahar	*	*	*	*	*13.00 CAD*	*
P	Kandahar	*	*	*	*	*17.30 CAD*	*
P-75%	Kandahar	*	*	*	*	*13.00 CAD*	*
C	Other	*	*	*	*	*17.30 CAD*	*
C-75%	Other	*	*	*	*	*13.00 CAD*	*
P	Other	*	*	*	*	*17.30 CAD*	*
P-75%	Other	*	*	*	*	*13.00 CAD*	*

Albania - Currency: Euro (EUR)

Type of Accommodation	City	Meal Rate				Incidental Amount	Grand Total (Taxes Included)
Type of Accommodation	City	Breakfast	Lunch	Dinner	Meal Total	Incidental Amount	Grand Total (Taxes Included)
C	Tirana	*	17.05	24.65	41.70	*16.68*	58.38
C-75%	Tirana	*	12.79	18.49	31.28	*12.51*	43.79
P	Tirana	*	17.05	24.65	41.70	*10.43*	52.13
P-75%	Tirana	*	12.79	18.49	31.28	*7.82*	39.09
C	Other	*	13.64	19.72	33.36	*13.34*	46.70
C-75%	Other	*	10.23	14.79	25.02	*10.01*	35.03
P	Other	*	13.64	19.72	33.36	*8.34*	41.70
P-75%	Other	*	10.23	14.79	25.02	*6.26*	31.28

Algeria - Currency: Canadian Dollar (CAD)

Type of Accommodation	City	Meal Rate				Incidental Amount	Grand Total (Taxes Included)
Type of Accommodation	City	Breakfast	Lunch	Dinner	Meal Total	Incidental Amount	Grand Total (Taxes Included)
C	Algiers	31.95	44.70	49.10	125.75	*40.24*	165.99
C-75%	Algiers	23.96	33.53	36.83	94.31	*30.18*	124.49
P	Algiers	31.95	44.70	49.10	125.75	*25.15*	150.90
P-75%	Algiers	23.96	33.53	36.83	94.31	*18.86*	113.18
C	Other	25.56	35.76	39.28	100.60	*32.19*	132.79
C-75%	Other	19.17	26.82	29.46	75.45	*24.14*	99.59
P	Other	25.56	35.76	39.28	100.60	*20.12*	120.72
P-75%	Other	19.17	26.82	29.46	75.45	*15.09*	90.54

Andorra - Currency: Euro (EUR) NOTE: One Rate for Country

Type of Accommodation	City	Meal Rate				Incidental Amount	Grand Total (Taxes Included)
Type of Accommodation	City	Breakfast	Lunch	Dinner	Meal Total	Incidental Amount	Grand Total (Taxes Included)
C	Andorra la Vella	*	*	*	*	*17.30 CAD*	*
C-75%	Andorra la Vella	*	*	*	*	*13.00 CAD*	*
P	Andorra la Vella	*	*	*	*	*17.30 CAD*	*
P-75%	Andorra la Vella	*	*	*	*	*13.00 CAD*	*

Angola - Currency: Canadian Dollar (CAD)

Type of Accommodation	City	Meal Rate				Incidental Amount	Grand Total (Taxes Included)
Type of Accommodation	City	Breakfast	Lunch	Dinner	Meal Total	Incidental Amount	Grand Total (Taxes Included)
C	Luanda	*	45.90	62.40	108.30	*43.32*	151.62
C-75%	Luanda	*	34.43	46.80	81.23	*32.49*	113.72
P	Luanda	*	45.90	62.40	108.30	*27.08*	135.38
P-75%	Luanda	*	34.43	46.80	81.23	*20.31*	101.53
C	Other	*	36.72	49.92	86.64	*34.66*	121.30
C-75%	Other	*	27.54	37.44	64.98	*25.99*	90.97
P	Other	*	36.72	49.92	86.64	*21.66*	108.30
P-75%	Other	*	27.54	37.44	64.98	*16.25*	81.23

Anguilla - Currency: US Dollar (USD) NOTE: One Rate for Country

Type of Accommodation	City	Meal Rate				Incidental Amount	Grand Total (Taxes Included)
Type of Accommodation	City	Breakfast	Lunch	Dinner	Meal Total	Incidental Amount	Grand Total (Taxes Included)
C	The Valley	12.50	40.10	60.00	112.60	*36.03*	148.63
C-75%	The Valley	9.38	30.08	45.00	84.45	*27.02*	111.47
P	The Valley	12.50	40.10	60.00	112.60	*22.52*	135.12
P-75%	The Valley	9.38	30.08	45.00	84.45	*16.89*	101.34

Antarctica - Currency: Canadian Dollar (CAD) NOTE: One Rate for Country

Type of Accommodation	City	Meal Rate				Incidental Amount	Grand Total (Taxes Included)
Type of Accommodation	City	Breakfast	Lunch	Dinner	Meal Total	Incidental Amount	Grand Total (Taxes Included)
C	Antarctica	*	*	*	*	*17.30 CAD*	*
C-75%	Antarctica	*	*	*	*	*13.00 CAD*	*
P	Antarctica	*	*	*	*	*17.30 CAD*	*
P-75%	Antarctica	*	*	*	*	*13.00 CAD*	*

Antigua and Barbuda - Currency: US Dollar (USD) NOTE: One Rate for Country

Type of Accommodation	City	Meal Rate				Incidental Amount	Grand Total (Taxes Included)
Type of Accommodation	City	Breakfast	Lunch	Dinner	Meal Total	Incidental Amount	Grand Total (Taxes Included)
C	St. John's	11.70	33.65	49.15	94.50	*30.24*	124.74
C-75%	St. John's	8.78	25.24	36.86	70.88	*22.68*	93.56
P	St. John's	11.70	33.65	49.15	94.50	*18.90*	113.40
P-75%	St. John's	8.78	25.24	36.86	70.88	*14.18*	85.05

Argentina - Currency: Argentine Peso (ARS)

Type of Accommodation	City	Meal Rate				Incidental Amount	Grand Total (Taxes Included)
Type of Accommodation	City	Breakfast	Lunch	Dinner	Meal Total	Incidental Amount	Grand Total (Taxes Included)
C	Buenos Aires	*	110.00	147.00	257.00	*102.80*	359.80
C-75%	Buenos Aires	*	82.50	110.25	192.75	*77.10*	269.85
P	Buenos Aires	*	110.00	147.00	257.00	*64.25*	321.25
P-75%	Buenos Aires	*	82.50	110.25	192.75	*48.19*	240.94
C	Other	*	88.00	117.60	205.60	*82.24*	287.84
C-75%	Other	*	66.00	88.20	154.20	*61.68*	215.88
P	Other	*	88.00	117.60	205.60	*51.40*	257.00
P-75%	Other	*	66.00	88.20	154.20	*38.55*	192.75

Armenia - Currency: US Dollar (USD) NOTE: One Rate for Country

Type of Accommodation	City	Meal Rate				Incidental Amount	Grand Total (Taxes Included)
Type of Accommodation	City	Breakfast	Lunch	Dinner	Meal Total	Incidental Amount	Grand Total (Taxes Included)
C	Yerevan	22.75	30.55	34.45	87.75	*28.08*	115.83
C-75%	Yerevan	17.06	22.91	25.84	65.81	*21.06*	86.87
P	Yerevan	22.75	30.55	34.45	87.75	*17.55*	105.30
P-75%	Yerevan	17.06	22.91	25.84	65.81	*13.16*	78.98

Aruba (Kingdom of the Netherlands) - Currency: US Dollar (USD)

Type of Accommodation	City	Meal Rate				Incidental Amount	Grand Total (Taxes Included)
Type of Accommodation	City	Breakfast	Lunch	Dinner	Meal Total	Incidental Amount	Grand Total (Taxes Included)
C	Oranjestad	12.55	25.80	38.55	76.90	*24.61*	101.51
C-75%	Oranjestad	9.41	19.35	28.91	57.68	*18.46*	76.13
P	Oranjestad	12.55	25.80	38.55	76.90	*15.38*	92.28
P-75%	Oranjestad	9.41	19.35	28.91	57.68	*11.54*	69.21

Australia - Currency: Australian Dollar (AUD)

Type of Accommodation	City	Meal Rate				Incidental Amount	Grand Total (Taxes Included)
Type of Accommodation	City	Breakfast	Lunch	Dinner	Meal Total	Incidental Amount	Grand Total (Taxes Included)
C	Adelaide	27.45	37.40	52.20	117.05	*37.46*	154.51
C-75%	Adelaide	20.59	28.05	39.15	87.79	*28.09*	115.88
P	Adelaide	27.45	37.40	52.20	117.05	*23.41*	140.46
P-75%	Adelaide	20.59	28.05	39.15	87.79	*17.56*	105.35
C	Brisbane	24.70	49.90	63.65	138.25	*44.24*	182.49
C-75%	Brisbane	18.53	37.43	47.74	103.69	*33.18*	136.87
P	Brisbane	24.70	49.90	63.65	138.25	*27.65*	165.90
P-75%	Brisbane	18.53	37.43	47.74	103.69	*20.74*	124.43
C	Canberra	24.10	42.70	59.85	126.65	*40.53*	167.18
C-75%	Canberra	18.08	32.03	44.89	94.99	*30.40*	125.38
P	Canberra	24.10	42.70	59.85	126.65	*25.33*	151.98
P-75%	Canberra	18.08	32.03	44.89	94.99	*19.00*	113.99
C	Hobart	19.55	43.15	59.40	122.10	*39.07*	161.17
C-75%	Hobart	14.66	32.36	44.55	91.58	*29.30*	120.88
P	Hobart	19.55	43.15	59.40	122.10	*24.42*	146.52
P-75%	Hobart	14.66	32.36	44.55	91.58	*18.32*	109.89
C	Melbourne	27.20	43.75	63.95	134.90	*43.17*	178.07
C-75%	Melbourne	20.40	32.81	47.96	101.18	*32.38*	133.55
P	Melbourne	27.20	43.75	63.95	134.90	*26.98*	161.88
P-75%	Melbourne	20.40	32.81	47.96	101.18	*20.24*	121.41
C	Perth	27.05	45.25	63.10	135.40	*43.33*	178.73
C-75%	Perth	20.29	33.94	47.33	101.55	*32.50*	134.05
P	Perth	27.05	45.25	63.10	135.40	*27.08*	162.48
P-75%	Perth	20.29	33.94	47.33	101.55	*20.31*	121.86
C	Sydney	28.65	53.15	65.75	147.55	*47.22*	194.77
C-75%	Sydney	21.49	39.86	49.31	110.66	*35.41*	146.07
P	Sydney	28.65	53.15	65.75	147.55	*29.51*	177.06
P-75%	Sydney	21.49	39.86	49.31	110.66	*22.13*	132.80
C	Other	19.28	34.16	47.88	101.32	*32.42*	133.74
C-75%	Other	14.46	25.62	35.91	75.99	*24.32*	100.31
P	Other	19.28	34.16	47.88	101.32	*20.26*	121.58
P-75%	Other	14.46	25.62	35.91	75.99	*15.20*	91.19

Austria - Currency: Euro (EUR)

Type of Accommodation	City	Meal Rate				Incidental Amount	Grand Total (Taxes Included)
Type of Accommodation	City	Breakfast	Lunch	Dinner	Meal Total	Incidental Amount	Grand Total (Taxes Included)
C	Graz	*	24.35	33.80	58.15	*23.26*	81.41
C-75%	Graz	*	18.26	25.35	43.61	*17.45*	61.06
P	Graz	*	24.35	33.80	58.15	*14.54*	72.69
P-75%	Graz	*	18.26	25.35	43.61	*10.90*	54.52
C	Salzburg	*	30.05	39.05	69.10	*27.64*	96.74
C-75%	Salzburg	*	22.54	29.29	51.83	*20.73*	72.56
P	Salzburg	*	30.05	39.05	69.10	*17.28*	86.38
P-75%	Salzburg	*	22.54	29.29	51.83	*12.96*	64.78
C	Vienna	16.30	22.85	34.55	73.70	*23.58*	97.28
C-75%	Vienna	12.23	17.14	25.91	55.28	*17.69*	72.96
P	Vienna	16.30	22.85	34.55	73.70	*14.74*	88.44
P-75%	Vienna	12.23	17.14	25.91	55.28	*11.06*	66.33
C	Other	13.04	18.28	27.64	58.96	*18.87*	77.83
C-75%	Other	9.78	13.71	20.73	44.22	*14.15*	58.37
P	Other	13.04	18.28	27.64	58.96	*11.79*	70.75
P-75%	Other	9.78	13.71	20.73	44.22	*8.84*	53.06

Azerbaijan - Currency: US Dollar (USD) NOTE: One Rate for Country

Type of Accommodation	City	Meal Rate				Incidental Amount	Grand Total (Taxes Included)
Type of Accommodation	City	Breakfast	Lunch	Dinner	Meal Total	Incidental Amount	Grand Total (Taxes Included)
C	Baku	27.10	42.10	59.85	129.05	*41.30*	170.35
C-75%	Baku	20.33	31.58	44.89	96.79	*30.97*	127.76
P	Baku	27.10	42.10	59.85	129.05	*25.81*	154.86
P-75%	Baku	20.33	31.58	44.89	96.79	*19.36*	116.15

Azores - Currency: Euro (EUR) NOTE: One Rate for Country

Type of Accommodation	City	Meal Rate				Incidental Amount	Grand Total (Taxes Included)
Type of Accommodation	City	Breakfast	Lunch	Dinner	Meal Total	Incidental Amount	Grand Total (Taxes Included)
C	Ponta Delgada	*	*	*	*	*17.30 CAD*	*
C-75%	Ponta Delgada	*	*	*	*	*13.00 CAD*	*
P	Ponta Delgada	*	*	*	*	*17.30 CAD*	*
P-75%	Ponta Delgada	*	*	*	*	*13.00 CAD*	*

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

Last Modified: 2013-03-05

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