Effective Date: April 1, 2018

  • Private non-commercial accommodation
  • Meals
  • Incidental expenses

Private non-commercial accommodation allowance: 50 Canadian dollars (CAD) worldwide, except for the United States of America, which is paid in US dollars (USD). The private non-commercial accommodation allowance is reduced to 50% from the 121st day onward.

Incidental expense allowances shall be paid at the following rates:

  1. 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.
  2. 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.
  3. 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).
  4. 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 as specified in Appendix C and/or D, as applicable, shall be paid starting on the 31st consecutive calendar day and fifty percent (50%) of the meal allowance on the 121st consecutive calendar day of travel status at the same location when corporate residences or apartment hotels are available to a traveller in the area surrounding the workplace, or when the traveller chooses to stay in private accommodation.

 

Table Legend

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


Taiwan - Currency: New Taiwan Dollar (TWD) NOTE: One Rate for Country

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Taipei 740.00 1,175.00 1,840.00 3,755.00 1,201.60 4,956.60
C-Day 31-120 Taipei 555.00 881.25 1,380.00 2,816.25 901.20 3,717.45
C-Day 121 + Taipei 370.00 587.50 920.00 1,877.50 901.20 2,778.70
P-Day 1-30 Taipei 740.00 1,175.00 1,840.00 3,755.00 751.00 4,506.00
P-Day 31-120 Taipei 555.00 881.25 1,380.00 2,816.25 563.25 3,379.50
P-Day 121 + Taipei 370.00 587.50 920.00 1,877.50 563.25 2,440.75

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

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Dushanbe 18.50 17.80 24.25 60.55 19.38 79.93
C-Day 31-120 Dushanbe 13.88 13.35 18.19 45.41 14.53 59.94
C-Day 121 + Dushanbe 9.25 8.90 12.13 30.28 14.53 44.81
P-Day 1-30 Dushanbe 18.50 17.80 24.25 60.55 12.11 72.66
P-Day 31-120 Dushanbe 13.88 13.35 18.19 45.41 9.08 54.50
P-Day 121 + Dushanbe 9.25 8.90 12.13 30.28 9.08 39.36

Tanzania - Currency: Canadian Dollar (CAD)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Dar es Salaam 22.65 33.10 43.30 99.05 31.70 130.75
C-Day 31-120 Dar es Salaam 16.99 24.83 32.48 74.29 23.77 98.06
C-Day 121 + Dar es Salaam 11.33 16.55 21.65 49.53 23.77 73.30
P-Day 1-30 Dar es Salaam 22.65 33.10 43.30 99.05 19.81 118.86
P-Day 31-120 Dar es Salaam 16.99 24.83 32.48 74.29 14.86 89.15
P-Day 121 + Dar es Salaam 11.33 16.55 21.65 49.53 14.86 64.38
C-Day 1-30 Other 18.12 26.48 34.64 79.24 25.36 104.60
C-Day 31-120 Other 13.59 19.86 25.98 59.43 19.02 78.45
C-Day 121 + Other 9.06 13.24 17.32 39.62 19.02 58.64
P-Day 1-30 Other 18.12 26.48 34.64 79.24 15.85 95.09
P-Day 31-120 Other 13.59 19.86 25.98 59.43 11.89 71.32
P-Day 121 + Other 9.06 13.24 17.32 39.62 11.89 51.51

Thailand - Currency: Baht (THB)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Bangkok 674.00 927.00 1,435.00 3,036.00 971.52 4,007.52
C-Day 31-120 Bangkok 505.50 695.25 1,076.25 2,277.00 728.64 3,005.64
C-Day 121 + Bangkok 337.00 463.50 717.50 1,518.00 728.64 2,246.64
P-Day 1-30 Bangkok 674.00 927.00 1,435.00 3,036.00 607.20 3,643.20
P-Day 31-120 Bangkok 505.50 695.25 1,076.25 2,277.00 455.40 2,732.40
P-Day 121 + Bangkok 337.00 463.50 717.50 1,518.00 455.40 1,973.40
C-Day 1-30 Other 539.20 741.60 1,148.00 2,428.80 777.22 3,206.02
C-Day 31-120 Other 404.40 556.20 861.00 1,821.60 582.91 2,404.51
C-Day 121 + Other 269.60 370.80 574.00 1,214.40 582.91 1,797.31
P-Day 1-30 Other 539.20 741.60 1,148.00 2,428.80 485.76 2,914.56
P-Day 31-120 Other 404.40 556.20 861.00 1,821.60 364.32 2,185.92
P-Day 121 + Other 269.60 370.80 574.00 1,214.40 364.32 1,578.72

Timor-Leste (formerly East Timor) - Currency: US Dollar (USD) NOTE: One Rate for Country

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Dili 16.65 23.75 30.05 70.45 22.54 92.99
C-Day 31-120 Dili 12.49 17.81 22.54 52.84 16.91 69.75
C-Day 121 + Dili 8.33 11.88 15.03 35.23 16.91 52.13
P-Day 1-30 Dili 16.65 23.75 30.05 70.45 14.09 84.54
P-Day 31-120 Dili 12.49 17.81 22.54 52.84 10.57 63.41
P-Day 121 + Dili 8.33 11.88 15.03 35.23 10.57 45.79

Togo - Currency: CFA Franc BCEAO (XOF)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Lomé 8,000.00 14,100.00 18,400.00 40,500.00 12,960.00 53,460.00
C-Day 31-120 Lomé 6,000.00 10,575.00 13,800.00 30,375.00 9,720.00 40,095.00
C-Day 121 + Lomé 4,000.00 7,050.00 9,200.00 20,250.00 9,720.00 29,970.00
P-Day 1-30 Lomé 8,000.00 14,100.00 18,400.00 40,500.00 8,100.00 48,600.00
P-Day 31-120 Lomé 6,000.00 10,575.00 13,800.00 30,375.00 6,075.00 36,450.00
P-Day 121 + Lomé 4,000.00 7,050.00 9,200.00 20,250.00 6,075.00 26,325.00
C-Day 1-30 Other 6,400.00 11,280.00 14,720.00 32,400.00 10,368.00 42,768.00
C-Day 31-120 Other 4,800.00 8,460.00 11,040.00 24,300.00 7,776.00 32,076.00
C-Day 121 + Other 3,200.00 5,640.00 7,360.00 16,200.00 7,776.00 23,976.00
P-Day 1-30 Other 6,400.00 11,280.00 14,720.00 32,400.00 6,480.00 38,880.00
P-Day 31-120 Other 4,800.00 8,460.00 11,040.00 24,300.00 4,860.00 29,160.00
P-Day 121 + Other 3,200.00 5,640.00 7,360.00 16,200.00 4,860.00 21,060.00

Tokelau - Currency: New Zealand Dollar (NZD) NOTE: One Rate for Country

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Tokelau * * * * 17.30  CAD *
C-Day 31-120 Tokelau * * * * 13.00  CAD *
C-Day 121 + Tokelau * * * * 13.00  CAD *
P-Day 1-30 Tokelau * * * * 17.30  CAD *
P-Day 31-120 Tokelau * * * * 13.00  CAD *
P-Day 121 + Tokelau * * * * 13.00  CAD *

Tonga - Currency: Pa'anga (TOP) NOTE: One Rate for Country

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Nuku'alofa 31.60 60.20 82.75 174.55 55.86 230.41
C-Day 31-120 Nuku'alofa 23.70 45.15 62.06 130.91 41.89 172.80
C-Day 121 + Nuku'alofa 15.80 30.10 41.38 87.28 41.89 129.17
P-Day 1-30 Nuku'alofa 31.60 60.20 82.75 174.55 34.91 209.46
P-Day 31-120 Nuku'alofa 23.70 45.15 62.06 130.91 26.18 157.10
P-Day 121 + Nuku'alofa 15.80 30.10 41.38 87.28 26.18 113.46

Trinidad and Tobago - Currency: Trinidad and Tobago Dollar (TTD)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Port of Spain 162.50 239.00 366.00 767.50 245.60 1,013.10
C-Day 31-120 Port of Spain 121.88 179.25 274.50 575.63 184.20 759.83
C-Day 121 + Port of Spain 81.25 119.50 183.00 383.75 184.20 567.95
P-Day 1-30 Port of Spain 162.50 239.00 366.00 767.50 153.50 921.00
P-Day 31-120 Port of Spain 121.88 179.25 274.50 575.63 115.13 690.75
P-Day 121 + Port of Spain 81.25 119.50 183.00 383.75 115.13 498.88
C-Day 1-30 Tobago 146.00 221.00 358.50 725.50 232.16 957.66
C-Day 31-120 Tobago 109.50 165.75 268.88 544.13 174.12 718.25
C-Day 121 + Tobago 73.00 110.50 179.25 362.75 174.12 536.87
P-Day 1-30 Tobago 146.00 221.00 358.50 725.50 145.10 870.60
P-Day 31-120 Tobago 109.50 165.75 268.88 544.13 108.83 652.95
P-Day 121 + Tobago 73.00 110.50 179.25 362.75 108.83 471.58

Tunisia - Currency: Tunisian Dinar (TND)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Tunis 33.85 52.80 68.80 155.45 49.74 205.19
C-Day 31-120 Tunis 25.39 39.60 51.60 116.59 37.31 153.90
C-Day 121 + Tunis 16.93 26.40 34.40 77.73 37.31 115.03
P-Day 1-30 Tunis 33.85 52.80 68.80 155.45 31.09 186.54
P-Day 31-120 Tunis 25.39 39.60 51.60 116.59 23.32 139.91
P-Day 121 + Tunis 16.93 26.40 34.40 77.73 23.32 101.04
C-Day 1-30 Other 27.08 42.24 55.04 124.36 39.80 164.16
C-Day 31-120 Other 20.31 31.68 41.28 93.27 29.85 123.12
C-Day 121 + Other 13.54 21.12 27.52 62.18 29.85 92.03
P-Day 1-30 Other 27.08 42.24 55.04 124.36 24.87 149.23
P-Day 31-120 Other 20.31 31.68 41.28 93.27 18.65 111.92
P-Day 121 + Other 13.54 21.12 27.52 62.18 18.65 80.83

Turkey - Currency: Euro (EUR)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Ankara 13.75 19.75 28.10 61.60 19.71 81.31
C-Day 31-120 Ankara 10.31 14.81 21.08 46.20 14.78 60.98
C-Day 121 + Ankara 6.88 9.88 14.05 30.80 14.78 45.58
P-Day 1-30 Ankara 13.75 19.75 28.10 61.60 12.32 73.92
P-Day 31-120 Ankara 10.31 14.81 21.08 46.20 9.24 55.44
P-Day 121 + Ankara 6.88 9.88 14.05 30.80 9.24 40.04
C-Day 1-30 Istanbul 27.40 27.80 34.95 90.15 28.85 119.00
C-Day 31-120 Istanbul 20.55 20.85 26.21 67.61 21.64 89.25
C-Day 121 + Istanbul 13.70 13.90 17.48 45.08 21.64 66.71
P-Day 1-30 Istanbul 27.40 27.80 34.95 90.15 18.03 108.18
P-Day 31-120 Istanbul 20.55 20.85 26.21 67.61 13.52 81.14
P-Day 121 + Istanbul 13.70 13.90 17.48 45.08 13.52 58.60
C-Day 1-30 Other 11.00 15.80 22.48 49.28 15.77 65.05
C-Day 31-120 Other 8.25 11.85 16.86 36.96 11.83 48.79
C-Day 121 + Other 5.50 7.90 11.24 24.64 11.83 36.47
P-Day 1-30 Other 11.00 15.80 22.48 49.28 9.86 59.14
P-Day 31-120 Other 8.25 11.85 16.86 36.96 7.39 44.35
P-Day 121 + Other 5.50 7.90 11.24 24.64 7.39 32.03

Turkmenistan - Currency: New Manat (TMT) NOTE: One Rate for Country

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Ashgabat 33.75 50.00 66.75 150.50 48.16 198.66
C-Day 31-120 Ashgabat 25.31 37.50 50.06 112.88 36.12 149.00
C-Day 121 + Ashgabat 16.88 25.00 33.38 75.25 36.12 111.37
P-Day 1-30 Ashgabat 33.75 50.00 66.75 150.50 30.10 180.60
P-Day 31-120 Ashgabat 25.31 37.50 50.06 112.88 22.58 135.45
P-Day 121 + Ashgabat 16.88 25.00 33.38 75.25 22.58 97.83

Turks and Caicos (Grand Turk) - Currency: US Dollar (USD)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Cockburn Town 20.45 39.95 53.75 114.15 36.53 150.68
C-Day 31-120 Cockburn Town 15.34 29.96 40.31 85.61 27.40 113.01
C-Day 121 + Cockburn Town 10.23 19.98 26.88 57.08 27.40 84.47
P-Day 1-30 Cockburn Town 20.45 39.95 53.75 114.15 22.83 136.98
P-Day 31-120 Cockburn Town 15.34 29.96 40.31 85.61 17.12 102.74
P-Day 121 + Cockburn Town 10.23 19.98 26.88 57.08 17.12 74.20

Turks and Caicos (Providenciales) - Currency: US Dollar (USD)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Provo 22.00 43.30 63.50 128.80 41.22 170.02
C-Day 31-120 Provo 16.50 32.48 47.63 96.60 30.91 127.51
C-Day 121 + Provo 11.00 21.65 31.75 64.40 30.91 95.31
P-Day 1-30 Provo 22.00 43.30 63.50 128.80 25.76 154.56
P-Day 31-120 Provo 16.50 32.48 47.63 96.60 19.32 115.92
P-Day 121 + Provo 11.00 21.65 31.75 64.40 19.32 83.72

Tuvalu - Currency: Australian Dollar (AUD) NOTE: One Rate for Country

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Funafuti * * * * 17.30  CAD *
C-Day 31-120 Funafuti * * * * 13.00  CAD *
C-Day 121 + Funafuti * * * * 13.00  CAD *
P-Day 1-30 Funafuti * * * * 17.30  CAD *
P-Day 31-120 Funafuti * * * * 13.00  CAD *
P-Day 121 + Funafuti * * * * 13.00  CAD *