Effective Date: January 1, 2019
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This document is no longer in effect. It has been archived online and is kept purely for historical purposes.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.
Afghanistan - 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
Kabul
*
*
*
*
17.30
CAD
*
C-Day 31-120
Kabul
*
*
*
*
13.00
CAD
*
C-Day 121 +
Kabul
*
*
*
*
13.00
CAD
*
P-Day 1-30
Kabul
*
*
*
*
17.30
CAD
*
P-Day 31-120
Kabul
*
*
*
*
13.00
CAD
*
P-Day 121 +
Kabul
*
*
*
*
13.00
CAD
*
C-Day 1-30
Kandahar
*
*
*
*
17.30
CAD
*
C-Day 31-120
Kandahar
*
*
*
*
13.00
CAD
*
C-Day 121 +
Kandahar
*
*
*
*
13.00
CAD
*
P-Day 1-30
Kandahar
*
*
*
*
17.30
CAD
*
P-Day 31-120
Kandahar
*
*
*
*
13.00
CAD
*
P-Day 121 +
Kandahar
*
*
*
*
13.00
CAD
*
C-Day 1-30
Other
*
*
*
*
17.30
CAD
*
C-Day 31-120
Other
*
*
*
*
13.00
CAD
*
C-Day 121 +
Other
*
*
*
*
13.00
CAD
*
P-Day 1-30
Other
*
*
*
*
17.30
CAD
*
P-Day 31-120
Other
*
*
*
*
13.00
CAD
*
P-Day 121 +
Other
*
*
*
*
13.00
CAD
*
Albania - Currency: Euro (EUR)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Tirana
*
11.50
17.10
28.60
11.44
40.04
C-Day 31-120
Tirana
*
8.63
12.83
21.45
8.58
30.03
C-Day 121 +
Tirana
*
5.75
8.55
14.30
8.58
22.88
P-Day 1-30
Tirana
*
11.50
17.10
28.60
7.15
35.75
P-Day 31-120
Tirana
*
8.63
12.83
21.45
5.36
26.81
P-Day 121 +
Tirana
*
5.75
8.55
14.30
5.36
19.66
C-Day 1-30
Other
*
9.20
13.68
22.88
9.15
32.03
C-Day 31-120
Other
*
6.90
10.26
17.16
6.86
24.02
C-Day 121 +
Other
*
4.60
6.84
11.44
6.86
18.30
P-Day 1-30
Other
*
9.20
13.68
22.88
5.72
28.60
P-Day 31-120
Other
*
6.90
10.26
17.16
4.29
21.45
P-Day 121 +
Other
*
4.60
6.84
11.44
4.29
15.73
Algeria - 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
Algiers
36.70
40.75
54.45
131.90
42.21
174.11
C-Day 31-120
Algiers
27.53
30.56
40.84
98.93
31.66
130.58
C-Day 121 +
Algiers
18.35
20.38
27.23
65.95
31.66
97.61
P-Day 1-30
Algiers
36.70
40.75
54.45
131.90
26.38
158.28
P-Day 31-120
Algiers
27.53
30.56
40.84
98.93
19.79
118.71
P-Day 121 +
Algiers
18.35
20.38
27.23
65.95
19.79
85.74
C-Day 1-30
Other
29.36
32.60
43.56
105.52
33.77
139.29
C-Day 31-120
Other
22.02
24.45
32.67
79.14
25.32
104.46
C-Day 121 +
Other
14.68
16.30
21.78
52.76
25.32
78.08
P-Day 1-30
Other
29.36
32.60
43.56
105.52
21.10
126.62
P-Day 31-120
Other
22.02
24.45
32.67
79.14
15.83
94.97
P-Day 121 +
Other
14.68
16.30
21.78
52.76
15.83
68.59
Andorra - Currency: Euro (EUR) 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
Andorra la Vella
*
*
*
*
17.30
CAD
*
C-Day 31-120
Andorra la Vella
*
*
*
*
13.00
CAD
*
C-Day 121 +
Andorra la Vella
*
*
*
*
13.00
CAD
*
P-Day 1-30
Andorra la Vella
*
*
*
*
17.30
CAD
*
P-Day 31-120
Andorra la Vella
*
*
*
*
13.00
CAD
*
P-Day 121 +
Andorra la Vella
*
*
*
*
13.00
CAD
*
Angola - 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
Luanda
*
111.35
131.75
243.10
97.24
340.34
C-Day 31-120
Luanda
*
83.51
98.81
182.33
72.93
255.26
C-Day 121 +
Luanda
*
55.68
65.88
121.55
72.93
194.48
P-Day 1-30
Luanda
*
111.35
131.75
243.10
60.78
303.88
P-Day 31-120
Luanda
*
83.51
98.81
182.33
45.58
227.91
P-Day 121 +
Luanda
*
55.68
65.88
121.55
45.58
167.13
C-Day 1-30
Other
*
89.08
105.40
194.48
77.79
272.27
C-Day 31-120
Other
*
66.81
79.05
145.86
58.34
204.20
C-Day 121 +
Other
*
44.54
52.70
97.24
58.34
155.58
P-Day 1-30
Other
*
89.08
105.40
194.48
48.62
243.10
P-Day 31-120
Other
*
66.81
79.05
145.86
36.47
182.33
P-Day 121 +
Other
*
44.54
52.70
97.24
36.47
133.71
Anguilla - 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
The Valley
19.20
45.20
67.75
132.15
42.29
174.44
C-Day 31-120
The Valley
14.40
33.90
50.81
99.11
31.72
130.83
C-Day 121 +
The Valley
9.60
22.60
33.88
66.08
31.72
97.79
P-Day 1-30
The Valley
19.20
45.20
67.75
132.15
26.43
158.58
P-Day 31-120
The Valley
14.40
33.90
50.81
99.11
19.82
118.94
P-Day 121 +
The Valley
9.60
22.60
33.88
66.08
19.82
85.90
Antarctica - Currency: Canadian Dollar (CAD) 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
Antarctica
*
*
*
*
17.30
CAD
*
C-Day 31-120
Antarctica
*
*
*
*
13.00
CAD
*
C-Day 121 +
Antarctica
*
*
*
*
13.00
CAD
*
P-Day 1-30
Antarctica
*
*
*
*
17.30
CAD
*
P-Day 31-120
Antarctica
*
*
*
*
13.00
CAD
*
P-Day 121 +
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)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
St. John's
27.15
60.60
83.80
171.55
54.90
226.45
C-Day 31-120
St. John's
20.36
45.45
62.85
128.66
41.17
169.83
C-Day 121 +
St. John's
13.58
30.30
41.90
85.78
41.17
126.95
P-Day 1-30
St. John's
27.15
60.60
83.80
171.55
34.31
205.86
P-Day 31-120
St. John's
20.36
45.45
62.85
128.66
25.73
154.40
P-Day 121 +
St. John's
13.58
30.30
41.90
85.78
25.73
111.51
Argentina - Currency: Argentine Peso (ARS)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Buenos Aires
532.00
751.00
1,028.00
2,311.00
739.52
3,050.52
C-Day 31-120
Buenos Aires
399.00
563.25
771.00
1,733.25
554.64
2,287.89
C-Day 121 +
Buenos Aires
266.00
375.50
514.00
1,155.50
554.64
1,710.14
P-Day 1-30
Buenos Aires
532.00
751.00
1,028.00
2,311.00
462.20
2,773.20
P-Day 31-120
Buenos Aires
399.00
563.25
771.00
1,733.25
346.65
2,079.90
P-Day 121 +
Buenos Aires
266.00
375.50
514.00
1,155.50
346.65
1,502.15
C-Day 1-30
Other
425.60
600.80
822.40
1,848.80
591.62
2,440.42
C-Day 31-120
Other
319.20
450.60
616.80
1,386.60
443.71
1,830.31
C-Day 121 +
Other
212.80
300.40
411.20
924.40
443.71
1,368.11
P-Day 1-30
Other
425.60
600.80
822.40
1,848.80
369.76
2,218.56
P-Day 31-120
Other
319.20
450.60
616.80
1,386.60
277.32
1,663.92
P-Day 121 +
Other
212.80
300.40
411.20
924.40
277.32
1,201.72
Armenia - 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
Yerevan
15.95
20.10
26.45
62.50
20.00
82.50
C-Day 31-120
Yerevan
11.96
15.08
19.84
46.88
15.00
61.88
C-Day 121 +
Yerevan
7.98
10.05
13.23
31.25
15.00
46.25
P-Day 1-30
Yerevan
15.95
20.10
26.45
62.50
12.50
75.00
P-Day 31-120
Yerevan
11.96
15.08
19.84
46.88
9.38
56.25
P-Day 121 +
Yerevan
7.98
10.05
13.23
31.25
9.38
40.63
Aruba (Kingdom of the Netherlands) - 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
Oranjestad
20.35
36.85
50.15
107.35
34.35
141.70
C-Day 31-120
Oranjestad
15.26
27.64
37.61
80.51
25.76
106.28
C-Day 121 +
Oranjestad
10.18
18.43
25.08
53.68
25.76
79.44
P-Day 1-30
Oranjestad
20.35
36.85
50.15
107.35
21.47
128.82
P-Day 31-120
Oranjestad
15.26
27.64
37.61
80.51
16.10
96.62
P-Day 121 +
Oranjestad
10.18
18.43
25.08
53.68
16.10
69.78
Australia - Currency: Australian Dollar (AUD)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Adelaide
32.15
55.75
79.15
167.05
53.46
220.51
C-Day 31-120
Adelaide
24.11
41.81
59.36
125.29
40.09
165.38
C-Day 121 +
Adelaide
16.08
27.88
39.58
83.53
40.09
123.62
P-Day 1-30
Adelaide
32.15
55.75
79.15
167.05
33.41
200.46
P-Day 31-120
Adelaide
24.11
41.81
59.36
125.29
25.06
150.35
P-Day 121 +
Adelaide
16.08
27.88
39.58
83.53
25.06
108.58
C-Day 1-30
Brisbane
34.50
60.00
88.15
182.65
58.45
241.10
C-Day 31-120
Brisbane
25.88
45.00
66.11
136.99
43.84
180.82
C-Day 121 +
Brisbane
17.25
30.00
44.08
91.33
43.84
135.16
P-Day 1-30
Brisbane
34.50
60.00
88.15
182.65
36.53
219.18
P-Day 31-120
Brisbane
25.88
45.00
66.11
136.99
27.40
164.39
P-Day 121 +
Brisbane
17.25
30.00
44.08
91.33
27.40
118.72
C-Day 1-30
Canberra
28.60
55.40
69.55
153.55
49.14
202.69
C-Day 31-120
Canberra
21.45
41.55
52.16
115.16
36.85
152.01
C-Day 121 +
Canberra
14.30
27.70
34.78
76.78
36.85
113.63
P-Day 1-30
Canberra
28.60
55.40
69.55
153.55
30.71
184.26
P-Day 31-120
Canberra
21.45
41.55
52.16
115.16
23.03
138.20
P-Day 121 +
Canberra
14.30
27.70
34.78
76.78
23.03
99.81
C-Day 1-30
Hobart
27.00
54.00
74.25
155.25
49.68
204.93
C-Day 31-120
Hobart
20.25
40.50
55.69
116.44
37.26
153.70
C-Day 121 +
Hobart
13.50
27.00
37.13
77.63
37.26
114.89
P-Day 1-30
Hobart
27.00
54.00
74.25
155.25
31.05
186.30
P-Day 31-120
Hobart
20.25
40.50
55.69
116.44
23.29
139.73
P-Day 121 +
Hobart
13.50
27.00
37.13
77.63
23.29
100.91
C-Day 1-30
Melbourne
32.00
61.15
85.65
178.80
57.22
236.02
C-Day 31-120
Melbourne
24.00
45.86
64.24
134.10
42.91
177.01
C-Day 121 +
Melbourne
16.00
30.58
42.83
89.40
42.91
132.31
P-Day 1-30
Melbourne
32.00
61.15
85.65
178.80
35.76
214.56
P-Day 31-120
Melbourne
24.00
45.86
64.24
134.10
26.82
160.92
P-Day 121 +
Melbourne
16.00
30.58
42.83
89.40
26.82
116.22
C-Day 1-30
Perth
33.25
59.70
82.10
175.05
56.02
231.07
C-Day 31-120
Perth
24.94
44.78
61.58
131.29
42.01
173.30
C-Day 121 +
Perth
16.63
29.85
41.05
87.53
42.01
129.54
P-Day 1-30
Perth
33.25
59.70
82.10
175.05
35.01
210.06
P-Day 31-120
Perth
24.94
44.78
61.58
131.29
26.26
157.55
P-Day 121 +
Perth
16.63
29.85
41.05
87.53
26.26
113.78
C-Day 1-30
Sydney
35.00
66.45
90.80
192.25
61.52
253.77
C-Day 31-120
Sydney
26.25
49.84
68.10
144.19
46.14
190.33
C-Day 121 +
Sydney
17.50
33.23
45.40
96.13
46.14
142.27
P-Day 1-30
Sydney
35.00
66.45
90.80
192.25
38.45
230.70
P-Day 31-120
Sydney
26.25
49.84
68.10
144.19
28.84
173.03
P-Day 121 +
Sydney
17.50
33.23
45.40
96.13
28.84
124.96
C-Day 1-30
Other
22.88
44.32
55.64
122.84
39.31
162.15
C-Day 31-120
Other
17.16
33.24
41.73
92.13
29.48
121.61
C-Day 121 +
Other
11.44
22.16
27.82
61.42
29.48
90.90
P-Day 1-30
Other
22.88
44.32
55.64
122.84
24.57
147.41
P-Day 31-120
Other
17.16
33.24
41.73
92.13
18.43
110.56
P-Day 121 +
Other
11.44
22.16
27.82
61.42
18.43
79.85
Austria - Currency: Euro (EUR)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Graz
17.20
35.60
49.40
102.20
32.70
134.90
C-Day 31-120
Graz
12.90
26.70
37.05
76.65
24.53
101.18
C-Day 121 +
Graz
8.60
17.80
24.70
51.10
24.53
75.63
P-Day 1-30
Graz
17.20
35.60
49.40
102.20
20.44
122.64
P-Day 31-120
Graz
12.90
26.70
37.05
76.65
15.33
91.98
P-Day 121 +
Graz
8.60
17.80
24.70
51.10
15.33
66.43
C-Day 1-30
Salzburg
20.90
36.60
47.45
104.95
33.58
138.53
C-Day 31-120
Salzburg
15.68
27.45
35.59
78.71
25.19
103.90
C-Day 121 +
Salzburg
10.45
18.30
23.73
52.48
25.19
77.66
P-Day 1-30
Salzburg
20.90
36.60
47.45
104.95
20.99
125.94
P-Day 31-120
Salzburg
15.68
27.45
35.59
78.71
15.74
94.46
P-Day 121 +
Salzburg
10.45
18.30
23.73
52.48
15.74
68.22
C-Day 1-30
Vienna
30.05
38.90
52.50
121.45
38.86
160.31
C-Day 31-120
Vienna
22.54
29.18
39.38
91.09
29.15
120.24
C-Day 121 +
Vienna
15.03
19.45
26.25
60.73
29.15
89.87
P-Day 1-30
Vienna
30.05
38.90
52.50
121.45
24.29
145.74
P-Day 31-120
Vienna
22.54
29.18
39.38
91.09
18.22
109.31
P-Day 121 +
Vienna
15.03
19.45
26.25
60.73
18.22
78.94
C-Day 1-30
Other
24.04
31.12
42.00
97.16
31.09
128.25
C-Day 31-120
Other
18.03
23.34
31.50
72.87
23.32
96.19
C-Day 121 +
Other
12.02
15.56
21.00
48.58
23.32
71.90
P-Day 1-30
Other
24.04
31.12
42.00
97.16
19.43
116.59
P-Day 31-120
Other
18.03
23.34
31.50
72.87
14.57
87.44
P-Day 121 +
Other
12.02
15.56
21.00
48.58
14.57
63.15
Azerbaijan - 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
Baku
17.10
32.40
41.60
91.10
29.15
120.25
C-Day 31-120
Baku
12.83
24.30
31.20
68.33
21.86
90.19
C-Day 121 +
Baku
8.55
16.20
20.80
45.55
21.86
67.41
P-Day 1-30
Baku
17.10
32.40
41.60
91.10
18.22
109.32
P-Day 31-120
Baku
12.83
24.30
31.20
68.33
13.67
81.99
P-Day 121 +
Baku
8.55
16.20
20.80
45.55
13.67
59.22
Azores - Currency: Euro (EUR) 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
Ponta Delgada
*
*
*
*
17.30
CAD
*
C-Day 31-120
Ponta Delgada
*
*
*
*
13.00
CAD
*
C-Day 121 +
Ponta Delgada
*
*
*
*
13.00
CAD
*
P-Day 1-30
Ponta Delgada
*
*
*
*
17.30
CAD
*
P-Day 31-120
Ponta Delgada
*
*
*
*
13.00
CAD
*
P-Day 121 +
Ponta Delgada
*
*
*
*
13.00
CAD
*