Effective - October 1, 2008
Notice to the reader: This document is no longer in effect. It has been archived online and is kept purely for historical purposes.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
Effective date: October 1, 2008
Private non-commercial accommodation allowance: 50 Canadian dollars (CAD) worldwide, except for the United States of America, which is paid in US dollars (USD).
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 shall be paid starting on the thirty first consecutive calendar day of travel status while at the same location when corporate residences and or apartment hotels are available to a traveller in the area surrounding the workplace, or 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 | Kabul | * | 17.00 | 24.85 | 41.85 | 16.74 | 58.59 |
C-75% | Kabul | * | 12.75 | 18.64 | 31.39 | 12.56 | 43.94 |
P | Kabul | * | 17.00 | 24.85 | 41.85 | 10.46 | 52.31 |
P-75% | Kabul | * | 12.75 | 18.64 | 31.39 | 7.85 | 39.23 |
C | Other | * | 13.60 | 19.88 | 33.48 | 13.39 | 46.87 |
C-75% | Other | * | 10.20 | 14.91 | 25.11 | 10.04 | 35.15 |
P | Other | * | 13.60 | 19.88 | 33.48 | 8.37 | 41.85 |
P-75% | Other | * | 10.20 | 14.91 | 25.11 | 6.28 | 31.39 |
Albania - Currency: Euro (EUR)
Type of Accommodation |
City | Meal Rate | Incidental Amount |
Grand Total (Taxes Included) |
|||
---|---|---|---|---|---|---|---|
Breakfast | Lunch | Dinner | Meal Total | ||||
C | Tirana | * | 17.55 | 22.85 | 40.40 | 16.16 | 56.56 |
C-75% | Tirana | * | 13.16 | 17.14 | 30.30 | 12.12 | 42.42 |
P | Tirana | * | 17.55 | 22.85 | 40.40 | 10.10 | 50.50 |
P-75% | Tirana | * | 13.16 | 17.14 | 30.30 | 7.58 | 37.88 |
C | Other | * | 14.04 | 18.28 | 32.32 | 12.93 | 45.25 |
C-75% | Other | * | 10.53 | 13.71 | 24.24 | 9.70 | 33.94 |
P | Other | * | 14.04 | 18.28 | 32.32 | 8.08 | 40.40 |
P-75% | Other | * | 10.53 | 13.71 | 24.24 | 6.06 | 30.30 |
Algeria - Currency: Canadian Dollar (CAD)
Type of Accommodation |
City | Meal Rate | Incidental Amount |
Grand Total (Taxes Included) |
|||
---|---|---|---|---|---|---|---|
Breakfast | Lunch | Dinner | Meal Total | ||||
C | Algiers | 31.20 | 37.10 | 42.85 | 111.15 | 35.57 | 146.72 |
C-75% | Algiers | 23.40 | 27.83 | 32.14 | 83.36 | 26.68 | 110.04 |
P | Algiers | 31.20 | 37.10 | 42.85 | 111.15 | 22.23 | 133.38 |
P-75% | Algiers | 23.40 | 27.83 | 32.14 | 83.36 | 16.67 | 100.04 |
C | Other | 24.96 | 29.68 | 34.28 | 88.92 | 28.45 | 117.37 |
C-75% | Other | 18.72 | 22.26 | 25.71 | 66.69 | 21.34 | 88.03 |
P | Other | 24.96 | 29.68 | 34.28 | 88.92 | 17.78 | 106.70 |
P-75% | Other | 18.72 | 22.26 | 25.71 | 66.69 | 13.34 | 80.03 |
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 | Andorra la Vella | * | * | * | * | 17.30 CAD | * |
C-75% | Andorra la Vella | * | * | * | * | 13.00 CAD | * |
P | Andorra la Vella | * | * | * | * | 17.30 CAD | * |
P-75% | 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 | Luanda | * | 67.00 | 75.00 | 142.00 | 56.80 | 198.80 |
C-75% | Luanda | * | 50.25 | 56.25 | 106.50 | 42.60 | 149.10 |
P | Luanda | * | 67.00 | 75.00 | 142.00 | 35.50 | 177.50 |
P-75% | Luanda | * | 50.25 | 56.25 | 106.50 | 26.63 | 133.13 |
C | Other | * | 53.60 | 60.00 | 113.60 | 45.44 | 159.04 |
C-75% | Other | * | 40.20 | 45.00 | 85.20 | 34.08 | 119.28 |
P | Other | * | 53.60 | 60.00 | 113.60 | 28.40 | 142.00 |
P-75% | Other | * | 40.20 | 45.00 | 85.20 | 21.30 | 106.50 |
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 | The Valley | 15.50 | 32.70 | 57.15 | 105.35 | 33.71 | 139.06 |
C-75% | The Valley | 11.63 | 24.53 | 42.86 | 79.01 | 25.28 | 104.30 |
P | The Valley | 15.50 | 32.70 | 57.15 | 105.35 | 21.07 | 126.42 |
P-75% | The Valley | 11.63 | 24.53 | 42.86 | 79.01 | 15.80 | 94.82 |
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 | Antarctica | * | * | * | * | 17.30 CAD | * |
C-75% | Antarctica | * | * | * | * | 13.00 CAD | * |
P | Antarctica | * | * | * | * | 17.30 CAD | * |
P-75% | 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 | St. John's | 14.00 | 27.00 | 45.00 | 86.00 | 27.52 | 113.52 |
C-75% | St. John's | 10.50 | 20.25 | 33.75 | 64.50 | 20.64 | 85.14 |
P | St. John's | 14.00 | 27.00 | 45.00 | 86.00 | 17.20 | 103.20 |
P-75% | St. John's | 10.50 | 20.25 | 33.75 | 64.50 | 12.90 | 77.40 |
Argentina - Currency: Argentine Peso (ARS)
Type of Accommodation |
City | Meal Rate | Incidental Amount |
Grand Total (Taxes Included) |
|||
---|---|---|---|---|---|---|---|
Breakfast | Lunch | Dinner | Meal Total | ||||
C | Buenos Aires | * | 65.00 | 80.00 | 145.00 | 58.00 | 203.00 |
C-75% | Buenos Aires | * | 48.75 | 60.00 | 108.75 | 43.50 | 152.25 |
P | Buenos Aires | * | 65.00 | 80.00 | 145.00 | 36.25 | 181.25 |
P-75% | Buenos Aires | * | 48.75 | 60.00 | 108.75 | 27.19 | 135.94 |
C | Other | * | 52.00 | 64.00 | 116.00 | 46.40 | 162.40 |
C-75% | Other | * | 39.00 | 48.00 | 87.00 | 34.80 | 121.80 |
P | Other | * | 52.00 | 64.00 | 116.00 | 29.00 | 145.00 |
P-75% | Other | * | 39.00 | 48.00 | 87.00 | 21.75 | 108.75 |
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 | Yerevan | 22.45 | 30.15 | 33.95 | 86.55 | 27.70 | 114.25 |
C-75% | Yerevan | 16.84 | 22.61 | 25.46 | 64.91 | 20.77 | 85.68 |
P | Yerevan | 22.45 | 30.15 | 33.95 | 86.55 | 17.31 | 103.86 |
P-75% | Yerevan | 16.84 | 22.61 | 25.46 | 64.91 | 12.98 | 77.90 |
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 | Oranjestad | 9.00 | 22.00 | 36.00 | 67.00 | 21.44 | 88.44 |
C-75% | Oranjestad | 6.75 | 16.50 | 27.00 | 50.25 | 16.08 | 66.33 |
P | Oranjestad | 9.00 | 22.00 | 36.00 | 67.00 | 13.40 | 80.40 |
P-75% | Oranjestad | 6.75 | 16.50 | 27.00 | 50.25 | 10.05 | 60.30 |
Australia - Currency: Australian Dollar (AUD)
Type of Accommodation |
City | Meal Rate | Incidental Amount |
Grand Total (Taxes Included) |
|||
---|---|---|---|---|---|---|---|
Breakfast | Lunch | Dinner | Meal Total | ||||
C | Adelaide | 30.00 | 31.00 | 46.00 | 107.00 | 34.24 | 141.24 |
C-75% | Adelaide | 22.50 | 23.25 | 34.50 | 80.25 | 25.68 | 105.93 |
P | Adelaide | 30.00 | 31.00 | 46.00 | 107.00 | 21.40 | 128.40 |
P-75% | Adelaide | 22.50 | 23.25 | 34.50 | 80.25 | 16.05 | 96.30 |
C | Brisbane | 23.00 | 42.00 | 55.00 | 120.00 | 38.40 | 158.40 |
C-75% | Brisbane | 17.25 | 31.50 | 41.25 | 90.00 | 28.80 | 118.80 |
P | Brisbane | 23.00 | 42.00 | 55.00 | 120.00 | 24.00 | 144.00 |
P-75% | Brisbane | 17.25 | 31.50 | 41.25 | 90.00 | 18.00 | 108.00 |
C | Canberra | 23.00 | 36.00 | 47.00 | 106.00 | 33.92 | 139.92 |
C-75% | Canberra | 17.25 | 27.00 | 35.25 | 79.50 | 25.44 | 104.94 |
P | Canberra | 23.00 | 36.00 | 47.00 | 106.00 | 21.20 | 127.20 |
P-75% | Canberra | 17.25 | 27.00 | 35.25 | 79.50 | 15.90 | 95.40 |
C | Hobart | 15.00 | 37.00 | 48.00 | 100.00 | 32.00 | 132.00 |
C-75% | Hobart | 11.25 | 27.75 | 36.00 | 75.00 | 24.00 | 99.00 |
P | Hobart | 15.00 | 37.00 | 48.00 | 100.00 | 20.00 | 120.00 |
P-75% | Hobart | 11.25 | 27.75 | 36.00 | 75.00 | 15.00 | 90.00 |
C | Melbourne | 33.00 | 35.00 | 53.00 | 121.00 | 38.72 | 159.72 |
C-75% | Melbourne | 24.75 | 26.25 | 39.75 | 90.75 | 29.04 | 119.79 |
P | Melbourne | 33.00 | 35.00 | 53.00 | 121.00 | 24.20 | 145.20 |
P-75% | Melbourne | 24.75 | 26.25 | 39.75 | 90.75 | 18.15 | 108.90 |
C | Perth | 29.00 | 38.00 | 56.00 | 123.00 | 39.36 | 162.36 |
C-75% | Perth | 21.75 | 28.50 | 42.00 | 92.25 | 29.52 | 121.77 |
P | Perth | 29.00 | 38.00 | 56.00 | 123.00 | 24.60 | 147.60 |
P-75% | Perth | 21.75 | 28.50 | 42.00 | 92.25 | 18.45 | 110.70 |
C | Sydney | 24.00 | 46.00 | 62.00 | 132.00 | 42.24 | 174.24 |
C-75% | Sydney | 18.00 | 34.50 | 46.50 | 99.00 | 31.68 | 130.68 |
P | Sydney | 24.00 | 46.00 | 62.00 | 132.00 | 26.40 | 158.40 |
P-75% | Sydney | 18.00 | 34.50 | 46.50 | 99.00 | 19.80 | 118.80 |
C | Other | 18.40 | 28.80 | 37.60 | 84.80 | 27.14 | 111.94 |
C-75% | Other | 13.80 | 21.60 | 28.20 | 63.60 | 20.35 | 83.95 |
P | Other | 18.40 | 28.80 | 37.60 | 84.80 | 16.96 | 101.76 |
P-75% | Other | 13.80 | 21.60 | 28.20 | 63.60 | 12.72 | 76.32 |
Austria - Currency: Euro (EUR)
Type of Accommodation |
City | Meal Rate | Incidental Amount |
Grand Total (Taxes Included) |
|||
---|---|---|---|---|---|---|---|
Breakfast | Lunch | Dinner | Meal Total | ||||
C | Graz | * | 23.95 | 30.85 | 54.80 | 21.92 | 76.72 |
C-75% | Graz | * | 17.96 | 23.14 | 41.10 | 16.44 | 57.54 |
P | Graz | * | 23.95 | 30.85 | 54.80 | 13.70 | 68.50 |
P-75% | Graz | * | 17.96 | 23.14 | 41.10 | 10.28 | 51.38 |
C | Salzburg | * | 24.25 | 34.60 | 58.85 | 23.54 | 82.39 |
C-75% | Salzburg | * | 18.19 | 25.95 | 44.14 | 17.66 | 61.79 |
P | Salzburg | * | 24.25 | 34.60 | 58.85 | 14.71 | 73.56 |
P-75% | Salzburg | * | 18.19 | 25.95 | 44.14 | 11.03 | 55.17 |
C | Vienna | 11.60 | 21.15 | 26.40 | 59.15 | 18.93 | 78.08 |
C-75% | Vienna | 8.70 | 15.86 | 19.80 | 44.36 | 14.20 | 58.56 |
P | Vienna | 11.60 | 21.15 | 26.40 | 59.15 | 11.83 | 70.98 |
P-75% | Vienna | 8.70 | 15.86 | 19.80 | 44.36 | 8.87 | 53.24 |
C | Other | 9.28 | 16.92 | 21.12 | 47.32 | 15.14 | 62.46 |
C-75% | Other | 6.96 | 12.69 | 15.84 | 35.49 | 11.36 | 46.85 |
P | Other | 9.28 | 16.92 | 21.12 | 47.32 | 9.46 | 56.78 |
P-75% | Other | 6.96 | 12.69 | 15.84 | 35.49 | 7.10 | 42.59 |
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 | Baku | 14.00 | 15.00 | 21.00 | 50.00 | 16.00 | 66.00 |
C-75% | Baku | 10.50 | 11.25 | 15.75 | 37.50 | 12.00 | 49.50 |
P | Baku | 14.00 | 15.00 | 21.00 | 50.00 | 10.00 | 60.00 |
P-75% | Baku | 10.50 | 11.25 | 15.75 | 37.50 | 7.50 | 45.00 |
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 | Ponta Delgada | * | * | * | * | 17.30 CAD | * |
C-75% | Ponta Delgada | * | * | * | * | 13.00 CAD | * |
P | Ponta Delgada | * | * | * | * | 17.30 CAD | * |
P-75% | Ponta Delgada | * | * | * | * | 13.00 CAD | * |