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This document is no longer in effect. It has been archived online and is kept purely for historical purposes.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.
Iceland - Currency: Iceland Krona (ISK)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Reykjavik
3,050.00
5,520.00
9,320.00
17,890.00
5,724.80
23,614.80
C-Day 31-120
Reykjavik
2,287.50
4,140.00
6,990.00
13,417.50
4,293.60
17,711.10
C-Day 121 +
Reykjavik
1,525.00
2,760.00
4,660.00
8,945.00
4,293.60
13,238.60
P-Day 1-30
Reykjavik
3,050.00
5,520.00
9,320.00
17,890.00
3,578.00
21,468.00
P-Day 31-120
Reykjavik
2,287.50
4,140.00
6,990.00
13,417.50
2,683.50
16,101.00
P-Day 121 +
Reykjavik
1,525.00
2,760.00
4,660.00
8,945.00
2,683.50
11,628.50
C-Day 1-30
Other
2,440.00
4,416.00
7,456.00
14,312.00
4,579.84
18,891.84
C-Day 31-120
Other
1,830.00
3,312.00
5,592.00
10,734.00
3,434.88
14,168.88
C-Day 121 +
Other
1,220.00
2,208.00
3,728.00
7,156.00
3,434.88
10,590.88
P-Day 1-30
Other
2,440.00
4,416.00
7,456.00
14,312.00
2,862.40
17,174.40
P-Day 31-120
Other
1,830.00
3,312.00
5,592.00
10,734.00
2,146.80
12,880.80
P-Day 121 +
Other
1,220.00
2,208.00
3,728.00
7,156.00
2,146.80
9,302.80
India - Currency: Indian Rupee (INR)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Bangalore
1,385.00
2,320.00
3,060.00
6,765.00
2,164.80
8,929.80
C-Day 31-120
Bangalore
1,038.75
1,740.00
2,295.00
5,073.75
1,623.60
6,697.35
C-Day 121 +
Bangalore
692.50
1,160.00
1,530.00
3,382.50
1,623.60
5,006.10
P-Day 1-30
Bangalore
1,385.00
2,320.00
3,060.00
6,765.00
1,353.00
8,118.00
P-Day 31-120
Bangalore
1,038.75
1,740.00
2,295.00
5,073.75
1,014.75
6,088.50
P-Day 121 +
Bangalore
692.50
1,160.00
1,530.00
3,382.50
1,014.75
4,397.25
C-Day 1-30
Chandigarh
1,200.00
1,715.00
2,365.00
5,280.00
1,689.60
6,969.60
C-Day 31-120
Chandigarh
900.00
1,286.25
1,773.75
3,960.00
1,267.20
5,227.20
C-Day 121 +
Chandigarh
600.00
857.50
1,182.50
2,640.00
1,267.20
3,907.20
P-Day 1-30
Chandigarh
1,200.00
1,715.00
2,365.00
5,280.00
1,056.00
6,336.00
P-Day 31-120
Chandigarh
900.00
1,286.25
1,773.75
3,960.00
792.00
4,752.00
P-Day 121 +
Chandigarh
600.00
857.50
1,182.50
2,640.00
792.00
3,432.00
C-Day 1-30
Mumbai (Bombay)
1,560.00
2,625.00
3,615.00
7,800.00
2,496.00
10,296.00
C-Day 31-120
Mumbai (Bombay)
1,170.00
1,968.75
2,711.25
5,850.00
1,872.00
7,722.00
C-Day 121 +
Mumbai (Bombay)
780.00
1,312.50
1,807.50
3,900.00
1,872.00
5,772.00
P-Day 1-30
Mumbai (Bombay)
1,560.00
2,625.00
3,615.00
7,800.00
1,560.00
9,360.00
P-Day 31-120
Mumbai (Bombay)
1,170.00
1,968.75
2,711.25
5,850.00
1,170.00
7,020.00
P-Day 121 +
Mumbai (Bombay)
780.00
1,312.50
1,807.50
3,900.00
1,170.00
5,070.00
C-Day 1-30
New Delhi
1,780.00
2,570.00
3,415.00
7,765.00
2,484.80
10,249.80
C-Day 31-120
New Delhi
1,335.00
1,927.50
2,561.25
5,823.75
1,863.60
7,687.35
C-Day 121 +
New Delhi
890.00
1,285.00
1,707.50
3,882.50
1,863.60
5,746.10
P-Day 1-30
New Delhi
1,780.00
2,570.00
3,415.00
7,765.00
1,553.00
9,318.00
P-Day 31-120
New Delhi
1,335.00
1,927.50
2,561.25
5,823.75
1,164.75
6,988.50
P-Day 121 +
New Delhi
890.00
1,285.00
1,707.50
3,882.50
1,164.75
5,047.25
C-Day 1-30
Other
1,424.00
2,056.00
2,732.00
6,212.00
1,987.84
8,199.84
C-Day 31-120
Other
1,068.00
1,542.00
2,049.00
4,659.00
1,490.88
6,149.88
C-Day 121 +
Other
712.00
1,028.00
1,366.00
3,106.00
1,490.88
4,596.88
P-Day 1-30
Other
1,424.00
2,056.00
2,732.00
6,212.00
1,242.40
7,454.40
P-Day 31-120
Other
1,068.00
1,542.00
2,049.00
4,659.00
931.80
5,590.80
P-Day 121 +
Other
712.00
1,028.00
1,366.00
3,106.00
931.80
4,037.80
Indonesia - 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
Denpasar (Bali)
21.50
27.90
37.65
87.05
27.86
114.91
C-Day 31-120
Denpasar (Bali)
16.13
20.93
28.24
65.29
20.89
86.18
C-Day 121 +
Denpasar (Bali)
10.75
13.95
18.83
43.53
20.89
64.42
P-Day 1-30
Denpasar (Bali)
21.50
27.90
37.65
87.05
17.41
104.46
P-Day 31-120
Denpasar (Bali)
16.13
20.93
28.24
65.29
13.06
78.35
P-Day 121 +
Denpasar (Bali)
10.75
13.95
18.83
43.53
13.06
56.58
C-Day 1-30
Jakarta
30.35
34.25
42.05
106.65
34.13
140.78
C-Day 31-120
Jakarta
22.76
25.69
31.54
79.99
25.60
105.58
C-Day 121 +
Jakarta
15.18
17.13
21.03
53.33
25.60
78.92
P-Day 1-30
Jakarta
30.35
34.25
42.05
106.65
21.33
127.98
P-Day 31-120
Jakarta
22.76
25.69
31.54
79.99
16.00
95.99
P-Day 121 +
Jakarta
15.18
17.13
21.03
53.33
16.00
69.32
C-Day 1-30
Other
24.28
27.40
33.64
85.32
27.30
112.62
C-Day 31-120
Other
18.21
20.55
25.23
63.99
20.48
84.47
C-Day 121 +
Other
12.14
13.70
16.82
42.66
20.48
63.14
P-Day 1-30
Other
24.28
27.40
33.64
85.32
17.06
102.38
P-Day 31-120
Other
18.21
20.55
25.23
63.99
12.80
76.79
P-Day 121 +
Other
12.14
13.70
16.82
42.66
12.80
55.46
Iran - Currency: Iranian Rial (IRR)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Tehran
559,000.00
541,000.00
693,000.00
1,793,000.00
573,760.00
2,366,760.00
C-Day 31-120
Tehran
419,250.00
405,750.00
519,750.00
1,344,750.00
430,320.00
1,775,070.00
C-Day 121 +
Tehran
279,500.00
270,500.00
346,500.00
896,500.00
430,320.00
1,326,820.00
P-Day 1-30
Tehran
559,000.00
541,000.00
693,000.00
1,793,000.00
358,600.00
2,151,600.00
P-Day 31-120
Tehran
419,250.00
405,750.00
519,750.00
1,344,750.00
268,950.00
1,613,700.00
P-Day 121 +
Tehran
279,500.00
270,500.00
346,500.00
896,500.00
268,950.00
1,165,450.00
C-Day 1-30
Other
447,200.00
432,800.00
554,400.00
1,434,400.00
459,008.00
1,893,408.00
C-Day 31-120
Other
335,400.00
324,600.00
415,800.00
1,075,800.00
344,256.00
1,420,056.00
C-Day 121 +
Other
223,600.00
216,400.00
277,200.00
717,200.00
344,256.00
1,061,456.00
P-Day 1-30
Other
447,200.00
432,800.00
554,400.00
1,434,400.00
286,880.00
1,721,280.00
P-Day 31-120
Other
335,400.00
324,600.00
415,800.00
1,075,800.00
215,160.00
1,290,960.00
P-Day 121 +
Other
223,600.00
216,400.00
277,200.00
717,200.00
215,160.00
932,360.00
Iraq - Currency: Iraqi Dinar (IQD) 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
Baghdad
*
*
*
*
17.30
CAD
*
C-Day 31-120
Baghdad
*
*
*
*
13.00
CAD
*
C-Day 121 +
Baghdad
*
*
*
*
13.00
CAD
*
P-Day 1-30
Baghdad
*
*
*
*
17.30
CAD
*
P-Day 31-120
Baghdad
*
*
*
*
13.00
CAD
*
P-Day 121 +
Baghdad
*
*
*
*
13.00
CAD
*
Ireland - Currency: Euro (EUR)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Dublin
22.35
36.50
46.85
105.70
33.82
139.52
C-Day 31-120
Dublin
16.76
27.38
35.14
79.28
25.37
104.64
C-Day 121 +
Dublin
11.18
18.25
23.43
52.85
25.37
78.22
P-Day 1-30
Dublin
22.35
36.50
46.85
105.70
21.14
126.84
P-Day 31-120
Dublin
16.76
27.38
35.14
79.28
15.86
95.13
P-Day 121 +
Dublin
11.18
18.25
23.43
52.85
15.86
68.71
C-Day 1-30
Other
17.88
29.20
37.48
84.56
27.06
111.62
C-Day 31-120
Other
13.41
21.90
28.11
63.42
20.29
83.71
C-Day 121 +
Other
8.94
14.60
18.74
42.28
20.29
62.57
P-Day 1-30
Other
17.88
29.20
37.48
84.56
16.91
101.47
P-Day 31-120
Other
13.41
21.90
28.11
63.42
12.68
76.10
P-Day 121 +
Other
8.94
14.60
18.74
42.28
12.68
54.96
Israel, the West Bank and Gaza - Currency: US Dollar (USD) NOTE: One Rate for Country
