Travel Directive, Appendix D - Allowances - Module 4
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This document is no longer in effect. It has been archived online and is kept purely for historical purposes.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.
Gabon - Currency: CFA Franc BEAC (XAF)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Libreville
14,100.00
21,400.00
29,800.00
65,300.00
20,896.00
86,196.00
C-Day 31-120
Libreville
10,575.00
16,050.00
22,350.00
48,975.00
15,672.00
64,647.00
C-Day 121 +
Libreville
7,050.00
10,700.00
14,900.00
32,650.00
15,672.00
48,322.00
P-Day 1-30
Libreville
14,100.00
21,400.00
29,800.00
65,300.00
13,060.00
78,360.00
P-Day 31-120
Libreville
10,575.00
16,050.00
22,350.00
48,975.00
9,795.00
58,770.00
P-Day 121 +
Libreville
7,050.00
10,700.00
14,900.00
32,650.00
9,795.00
42,445.00
C-Day 1-30
Other
11,280.00
17,120.00
23,840.00
52,240.00
16,716.80
68,956.80
C-Day 31-120
Other
8,460.00
12,840.00
17,880.00
39,180.00
12,537.60
51,717.60
C-Day 121 +
Other
5,640.00
8,560.00
11,920.00
26,120.00
12,537.60
38,657.60
P-Day 1-30
Other
11,280.00
17,120.00
23,840.00
52,240.00
10,448.00
62,688.00
P-Day 31-120
Other
8,460.00
12,840.00
17,880.00
39,180.00
7,836.00
47,016.00
P-Day 121 +
Other
5,640.00
8,560.00
11,920.00
26,120.00
7,836.00
33,956.00
Gambia (The) - Currency: Dalasi (GMD) 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
Banjul
365.00
808.00
1,039.00
2,212.00
707.84
2,919.84
C-Day 31-120
Banjul
273.75
606.00
779.25
1,659.00
530.88
2,189.88
C-Day 121 +
Banjul
182.50
404.00
519.50
1,106.00
530.88
1,636.88
P-Day 1-30
Banjul
365.00
808.00
1,039.00
2,212.00
442.40
2,654.40
P-Day 31-120
Banjul
273.75
606.00
779.25
1,659.00
331.80
1,990.80
P-Day 121 +
Banjul
182.50
404.00
519.50
1,106.00
331.80
1,437.80
Georgia - Currency: Euro (EUR)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Tbilisi
12.05
18.15
27.80
58.00
18.56
76.56
C-Day 31-120
Tbilisi
9.04
13.61
20.85
43.50
13.92
57.42
C-Day 121 +
Tbilisi
6.03
9.08
13.90
29.00
13.92
42.92
P-Day 1-30
Tbilisi
12.05
18.15
27.80
58.00
11.60
69.60
P-Day 31-120
Tbilisi
9.04
13.61
20.85
43.50
8.70
52.20
P-Day 121 +
Tbilisi
6.03
9.08
13.90
29.00
8.70
37.70
C-Day 1-30
Other
9.64
14.52
22.24
46.40
14.85
61.25
C-Day 31-120
Other
7.23
10.89
16.68
34.80
11.14
45.94
C-Day 121 +
Other
4.82
7.26
11.12
23.20
11.14
34.34
P-Day 1-30
Other
9.64
14.52
22.24
46.40
9.28
55.68
P-Day 31-120
Other
7.23
10.89
16.68
34.80
6.96
41.76
P-Day 121 +
Other
4.82
7.26
11.12
23.20
6.96
30.16
Germany - Currency: Euro (EUR)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Berlin
28.30
37.95
53.55
119.80
38.34
158.14
C-Day 31-120
Berlin
21.23
28.46
40.16
89.85
28.75
118.60
C-Day 121 +
Berlin
14.15
18.98
26.78
59.90
28.75
88.65
P-Day 1-30
Berlin
28.30
37.95
53.55
119.80
23.96
143.76
P-Day 31-120
Berlin
21.23
28.46
40.16
89.85
17.97
107.82
P-Day 121 +
Berlin
14.15
18.98
26.78
59.90
17.97
77.87
C-Day 1-30
Düsseldorf
28.15
35.15
50.90
114.20
36.54
150.74
C-Day 31-120
Düsseldorf
21.11
26.36
38.18
85.65
27.41
113.06
C-Day 121 +
Düsseldorf
14.08
17.58
25.45
57.10
27.41
84.51
P-Day 1-30
Düsseldorf
28.15
35.15
50.90
114.20
22.84
137.04
P-Day 31-120
Düsseldorf
21.11
26.36
38.18
85.65
17.13
102.78
P-Day 121 +
Düsseldorf
14.08
17.58
25.45
57.10
17.13
74.23
C-Day 1-30
Frankfurt
29.75
37.65
49.45
116.85
37.39
154.24
C-Day 31-120
Frankfurt
22.31
28.24
37.09
87.64
28.04
115.68
C-Day 121 +
Frankfurt
14.88
18.83
24.73
58.43
28.04
86.47
P-Day 1-30
Frankfurt
29.75
37.65
49.45
116.85
23.37
140.22
P-Day 31-120
Frankfurt
22.31
28.24
37.09
87.64
17.53
105.17
P-Day 121 +
Frankfurt
14.88
18.83
24.73
58.43
17.53
75.95
C-Day 1-30
Hamburg
29.70
38.45
51.55
119.70
38.30
158.00
C-Day 31-120
Hamburg
22.28
28.84
38.66
89.78
28.73
118.50
C-Day 121 +
Hamburg
14.85
19.23
25.78
59.85
28.73
88.58
P-Day 1-30
Hamburg
29.70
38.45
51.55
119.70
23.94
143.64
P-Day 31-120
Hamburg
22.28
28.84
38.66
89.78
17.96
107.73
P-Day 121 +
Hamburg
14.85
19.23
25.78
59.85
17.96
77.81
C-Day 1-30
Munich
24.65
39.05
51.65
115.35
36.91
152.26
C-Day 31-120
Munich
18.49
29.29
38.74
86.51
27.68
114.20
C-Day 121 +
Munich
12.33
19.53
25.83
57.68
27.68
85.36
P-Day 1-30
Munich
24.65
39.05
51.65
115.35
23.07
138.42
P-Day 31-120
Munich
18.49
29.29
38.74
86.51
17.30
103.82
P-Day 121 +
Munich
12.33
19.53
25.83
57.68
17.30
74.98
C-Day 1-30
Other
22.64
30.36
42.84
95.84
30.67
126.51
C-Day 31-120
Other
16.98
22.77
32.13
71.88
23.00
94.88
C-Day 121 +
Other
11.32
15.18
21.42
47.92
23.00
70.92
P-Day 1-30
Other
22.64
30.36
42.84
95.84
19.17
115.01
P-Day 31-120
Other
16.98
22.77
32.13
71.88
14.38
86.26
P-Day 121 +
Other
11.32
15.18
21.42
47.92
14.38
62.30
Ghana - Currency: Cedi (GHS)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Accra
75.50
142.50
176.50
394.50
126.24
520.74
C-Day 31-120
Accra
56.63
106.88
132.38
295.88
94.68
390.56
C-Day 121 +
Accra
37.75
71.25
88.25
197.25
94.68
291.93
P-Day 1-30
Accra
75.50
142.50
176.50
394.50
78.90
473.40
P-Day 31-120
Accra
56.63
106.88
132.38
295.88
59.18
355.05
P-Day 121 +
Accra
37.75
71.25
88.25
197.25
59.18
256.43
C-Day 1-30
Other
60.40
114.00
141.20
315.60
100.99
416.59
C-Day 31-120
Other
45.30
85.50
105.90
236.70
75.74
312.44
C-Day 121 +
Other
30.20
57.00
70.60
157.80
75.74
233.54
P-Day 1-30
Other
60.40
114.00
141.20
315.60
63.12
378.72
P-Day 31-120
Other
45.30
85.50
105.90
236.70
47.34
284.04
P-Day 121 +
Other
30.20
57.00
70.60
157.80
47.34
205.14
Gibraltar - Currency: Gibraltar Pound (GIP) 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
Gibraltar
*
*
*
*
17.30
CAD
*
C-Day 31-120
Gibraltar
*
*
*
*
13.00
CAD
*
C-Day 121 +
Gibraltar
*
*
*
*
13.00
CAD
*
P-Day 1-30
Gibraltar
*
*
*
*
17.30
CAD
*
P-Day 31-120
Gibraltar
*
*
*
*
13.00
CAD
*
P-Day 121 +
Gibraltar
*
*
*
*
13.00
CAD
*
Greece - Currency: Euro (EUR)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Athens
25.10
40.40
56.55
122.05
39.06
161.11
C-Day 31-120
Athens
18.83
30.30
42.41
91.54
29.29
120.83
C-Day 121 +
Athens
12.55
20.20
28.28
61.03
29.29
90.32
P-Day 1-30
Athens
25.10
40.40
56.55
122.05
24.41
146.46
P-Day 31-120
Athens
18.83
30.30
42.41
91.54
18.31
109.85
P-Day 121 +
Athens
12.55
20.20
28.28
61.03
18.31
79.33
C-Day 1-30
Other
20.08
32.32
45.24
97.64
31.24
128.88
C-Day 31-120
Other
15.06
24.24
33.93
73.23
23.43
96.66
C-Day 121 +
Other
10.04
16.16
22.62
48.82
23.43
72.25
P-Day 1-30
Other
20.08
32.32
45.24
97.64
19.53
117.17
P-Day 31-120
Other
15.06
24.24
33.93
73.23
14.65
87.88
P-Day 121 +
Other
10.04
16.16
22.62
48.82
14.65
63.47
Greenland - Currency: Danish Krone (DKK)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Nuuk
182.50
375.50
495.50
1,053.50
337.12
1,390.62
C-Day 31-120
Nuuk
136.88
281.63
371.63
790.13
252.84
1,042.97
C-Day 121 +
Nuuk
91.25
187.75
247.75
526.75
252.84
779.59
P-Day 1-30
Nuuk
182.50
375.50
495.50
1,053.50
210.70
1,264.20
P-Day 31-120
Nuuk
136.88
281.63
371.63
790.13
158.03
948.15
P-Day 121 +
Nuuk
91.25
187.75
247.75
526.75
158.03
684.78
C-Day 1-30
Other
146.00
300.40
396.40
842.80
269.70
1,112.50
C-Day 31-120
Other
109.50
225.30
297.30
632.10
202.27
834.37
C-Day 121 +
Other
73.00
150.20
198.20
421.40
202.27
623.67
P-Day 1-30
Other
146.00
300.40
396.40
842.80
168.56
1,011.36
P-Day 31-120
Other
109.50
225.30
297.30
632.10
126.42
758.52
P-Day 121 +
Other
73.00
150.20
198.20
421.40
126.42
547.82
Grenada - Currency: East Caribbean Dollar (XCD) 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
Saint George's
82.85
94.80
125.60
303.25
97.04
400.29
C-Day 31-120
Saint George's
62.14
71.10
94.20
227.44
72.78
300.22
C-Day 121 +
Saint George's
41.43
47.40
62.80
151.63
72.78
224.41
P-Day 1-30
Saint George's
82.85
94.80
125.60
303.25
60.65
363.90
P-Day 31-120
Saint George's
62.14
71.10
94.20
227.44
45.49
272.93
P-Day 121 +
Saint George's
41.43
47.40
62.80
151.63
45.49
197.11
Guadeloupe - 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
Basse-Terre
*
*
*
*
17.30
CAD
*
C-Day 31-120
Basse-Terre
*
*
*
*
13.00
CAD
*
C-Day 121 +
Basse-Terre
*
*
*
*
13.00
CAD
*
P-Day 1-30
Basse-Terre
*
*
*
*
17.30
CAD
*
P-Day 31-120
Basse-Terre
*
*
*
*
13.00
CAD
*
P-Day 121 +
Basse-Terre
*
*
*
*
13.00
CAD
*
Guam - United States of America (Outside the Continental USA ONLY)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Outside Continental USA
20.25
19.85
50.00
90.10
17.30
107.40
C-Day 31-120
Outside Continental USA
15.20
14.90
37.50
67.60
13.00
80.60
C-Day 121 +
Outside Continental USA
10.15
9.95
25.00
45.10
13.00
58.10
P-Day 1-30
Outside Continental USA
20.25
19.85
50.00
90.10
17.30
107.40
P-Day 31-120
Outside Continental USA
15.20
14.90
37.50
67.60
13.00
80.60
P-Day 121 +
Outside Continental USA
10.15
9.95
25.00
45.10
13.00
58.10
Guatemala - Currency: Guatemala Quetzal (GTQ)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Antigua Guatemala
106.50
220.00
271.50
598.00
191.36
789.36
C-Day 31-120
Antigua Guatemala
79.88
165.00
203.63
448.50
143.52
592.02
C-Day 121 +
Antigua Guatemala
53.25
110.00
135.75
299.00
143.52
442.52
P-Day 1-30
Antigua Guatemala
106.50
220.00
271.50
598.00
119.60
717.60
P-Day 31-120
Antigua Guatemala
79.88
165.00
203.63
448.50
89.70
538.20
P-Day 121 +
Antigua Guatemala
53.25
110.00
135.75
299.00
89.70
388.70
C-Day 1-30
Guatemala City
124.00
228.50
294.50
647.00
207.04
854.04
C-Day 31-120
Guatemala City
93.00
171.38
220.88
485.25
155.28
640.53
C-Day 121 +
Guatemala City
62.00
114.25
147.25
323.50
155.28
478.78
P-Day 1-30
Guatemala City
124.00
228.50
294.50
647.00
129.40
776.40
P-Day 31-120
Guatemala City
93.00
171.38
220.88
485.25
97.05
582.30
P-Day 121 +
Guatemala City
62.00
114.25
147.25
323.50
97.05
420.55
C-Day 1-30
Other
99.20
182.80
235.60
517.60
165.63
683.23
C-Day 31-120
Other
74.40
137.10
176.70
388.20
124.22
512.42
C-Day 121 +
Other
49.60
91.40
117.80
258.80
124.22
383.02
P-Day 1-30
Other
99.20
182.80
235.60
517.60
103.52
621.12
P-Day 31-120
Other
74.40
137.10
176.70
388.20
77.64
465.84
P-Day 121 +
Other
49.60
91.40
117.80
258.80
77.64
336.44
Guinea - Currency: Guinea Franc (GNF)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Conakry
118,000.00
267,500.00
338,500.00
724,000.00
231,680.00
955,680.00
C-Day 31-120
Conakry
88,500.00
200,625.00
253,875.00
543,000.00
173,760.00
716,760.00
C-Day 121 +
Conakry
59,000.00
133,750.00
169,250.00
362,000.00
173,760.00
535,760.00
P-Day 1-30
Conakry
118,000.00
267,500.00
338,500.00
724,000.00
144,800.00
868,800.00
P-Day 31-120
Conakry
88,500.00
200,625.00
253,875.00
543,000.00
108,600.00
651,600.00
P-Day 121 +
Conakry
59,000.00
133,750.00
169,250.00
362,000.00
108,600.00
470,600.00
C-Day 1-30
Other
94,400.00
214,000.00
270,800.00
579,200.00
185,344.00
764,544.00
C-Day 31-120
Other
70,800.00
160,500.00
203,100.00
434,400.00
139,008.00
573,408.00
C-Day 121 +
Other
47,200.00
107,000.00
135,400.00
289,600.00
139,008.00
428,608.00
P-Day 1-30
Other
94,400.00
214,000.00
270,800.00
579,200.00
115,840.00
695,040.00
P-Day 31-120
Other
70,800.00
160,500.00
203,100.00
434,400.00
86,880.00
521,280.00
P-Day 121 +
Other
47,200.00
107,000.00
135,400.00
289,600.00
86,880.00
376,480.00
Guinea-Bissau - 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
Bissau
27.30
29.00
41.65
97.95
31.34
129.29
C-Day 31-120
Bissau
20.48
21.75
31.24
73.46
23.51
96.97
C-Day 121 +
Bissau
13.65
14.50
20.83
48.98
23.51
72.48
P-Day 1-30
Bissau
27.30
29.00
41.65
97.95
19.59
117.54
P-Day 31-120
Bissau
20.48
21.75
31.24
73.46
14.69
88.16
P-Day 121 +
Bissau
13.65
14.50
20.83
48.98
14.69
63.67
Guyana - Currency: Guyana Dollar (GYD) NOTE: One Rate for Country
