Effective Date: April 1, 2018
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This document is no longer in effect. It has been archived online and is kept purely for historical purposes.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
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:
in commercial, government and institutional accommodation
32% of the meal total when the three meal allowances are listed in the table below;
40% of the meal total when only lunch and dinner meal allowances are listed in the table below;
40% of actual and reasonable expenses for meals as per 3.4.9.
in private non-commercial accommodation
20% of the meal total when the three meal allowances are listed in the table below;
25% of the meal total when only lunch and dinner meal allowances are listed in the table below;
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 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
*