Effective Date: April 1, 2020
Notice to the reader
This document is no longer in effect. It has been archived online and is kept purely for historical purposes.
Note: Due to the COVID-19 pandemic, Appendix D will not be updated July 1, 2020. The April 1, 2020 version will continue to be effective until September 30, 2020.
- 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.
Faeroe Islands - Currency: Danish Krone (DKK) 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 | Tórshavn | * | * | * | * | 17.30 CAD | * |
| C-Day 31-120 | Tórshavn | * | * | * | * | 13.00 CAD | * |
| C-Day 121 + | Tórshavn | * | * | * | * | 13.00 CAD | * |
| P-Day 1-30 | Tórshavn | * | * | * | * | 17.30 CAD | * |
| P-Day 31-120 | Tórshavn | * | * | * | * | 13.00 CAD | * |
| P-Day 121 + | Tórshavn | * | * | * | * | 13.00 CAD | * |
Falkland Islands - Currency: Falkland Islands Pound (FKP) 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 | Stanley | * | * | * | * | 17.30 CAD | * |
| C-Day 31-120 | Stanley | * | * | * | * | 13.00 CAD | * |
| C-Day 121 + | Stanley | * | * | * | * | 13.00 CAD | * |
| P-Day 1-30 | Stanley | * | * | * | * | 17.30 CAD | * |
| P-Day 31-120 | Stanley | * | * | * | * | 13.00 CAD | * |
| P-Day 121 + | Stanley | * | * | * | * | 13.00 CAD | * |
Fiji - Currency: Fiji Dollar (FJD) 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 | Suva | 38.05 | 85.45 | 117.30 | 240.80 | 77.06 | 317.86 |
| C-Day 31-120 | Suva | 28.54 | 64.09 | 87.98 | 180.60 | 57.79 | 238.39 |
| C-Day 121 + | Suva | 19.03 | 42.73 | 58.65 | 120.40 | 57.79 | 178.19 |
| P-Day 1-30 | Suva | 38.05 | 85.45 | 117.30 | 240.80 | 48.16 | 288.96 |
| P-Day 31-120 | Suva | 28.54 | 64.09 | 87.98 | 180.60 | 36.12 | 216.72 |
| P-Day 121 + | Suva | 19.03 | 42.73 | 58.65 | 120.40 | 36.12 | 156.52 |
Finland - Currency: Euro (EUR)
| Type of Accommodation | City | Meal Rate | Incidental Amount | Grand Total (Taxes Included) | |||
|---|---|---|---|---|---|---|---|
| Breakfast | Lunch | Dinner | Meal Total | ||||
| C-Day 1-30 | Helsinki | 23.80 | 47.30 | 58.45 | 129.55 | 41.46 | 171.01 |
| C-Day 31-120 | Helsinki | 17.85 | 35.48 | 43.84 | 97.16 | 31.09 | 128.25 |
| C-Day 121 + | Helsinki | 11.90 | 23.65 | 29.23 | 64.78 | 31.09 | 95.87 |
| P-Day 1-30 | Helsinki | 23.80 | 47.30 | 58.45 | 129.55 | 25.91 | 155.46 |
| P-Day 31-120 | Helsinki | 17.85 | 35.48 | 43.84 | 97.16 | 19.43 | 116.60 |
| P-Day 121 + | Helsinki | 11.90 | 23.65 | 29.23 | 64.78 | 19.43 | 84.21 |
| C-Day 1-30 | Other | 19.04 | 37.84 | 46.76 | 103.64 | 33.16 | 136.80 |
| C-Day 31-120 | Other | 14.28 | 28.38 | 35.07 | 77.73 | 24.87 | 102.60 |
| C-Day 121 + | Other | 9.52 | 18.92 | 23.38 | 51.82 | 24.87 | 76.69 |
| P-Day 1-30 | Other | 19.04 | 37.84 | 46.76 | 103.64 | 20.73 | 124.37 |
| P-Day 31-120 | Other | 14.28 | 28.38 | 35.07 | 77.73 | 15.55 | 93.28 |
| P-Day 121 + | Other | 9.52 | 18.92 | 23.38 | 51.82 | 15.55 | 67.37 |
France - Currency: Euro (EUR)
| Type of Accommodation | City | Meal Rate | Incidental Amount | Grand Total (Taxes Included) | |||
|---|---|---|---|---|---|---|---|
| Breakfast | Lunch | Dinner | Meal Total | ||||
| C-Day 1-30 | Paris | 28.00 | 49.25 | 59.35 | 136.60 | 43.71 | 180.31 |
| C-Day 31-120 | Paris | 21.00 | 36.94 | 44.51 | 102.45 | 32.78 | 135.23 |
| C-Day 121 + | Paris | 14.00 | 24.63 | 29.68 | 68.30 | 32.78 | 101.08 |
| P-Day 1-30 | Paris | 28.00 | 49.25 | 59.35 | 136.60 | 27.32 | 163.92 |
| P-Day 31-120 | Paris | 21.00 | 36.94 | 44.51 | 102.45 | 20.49 | 122.94 |
| P-Day 121 + | Paris | 14.00 | 24.63 | 29.68 | 68.30 | 20.49 | 88.79 |
| C-Day 1-30 | Other | 22.40 | 39.40 | 47.48 | 109.28 | 34.97 | 144.25 |
| C-Day 31-120 | Other | 16.80 | 29.55 | 35.61 | 81.96 | 26.23 | 108.19 |
| C-Day 121 + | Other | 11.20 | 19.70 | 23.74 | 54.64 | 26.23 | 80.87 |
| P-Day 1-30 | Other | 22.40 | 39.40 | 47.48 | 109.28 | 21.86 | 131.14 |
| P-Day 31-120 | Other | 16.80 | 29.55 | 35.61 | 81.96 | 16.39 | 98.35 |
| P-Day 121 + | Other | 11.20 | 19.70 | 23.74 | 54.64 | 16.39 | 71.03 |
French Guiana - 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 | Cayenne | * | * | * | * | 17.30 CAD | * |
| C-Day 31-120 | Cayenne | * | * | * | * | 13.00 CAD | * |
| C-Day 121 + | Cayenne | * | * | * | * | 13.00 CAD | * |
| P-Day 1-30 | Cayenne | * | * | * | * | 17.30 CAD | * |
| P-Day 31-120 | Cayenne | * | * | * | * | 13.00 CAD | * |
| P-Day 121 + | Cayenne | * | * | * | * | 13.00 CAD | * |
French Polynesia - Currency: CFP Franc (XPF) 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 | Papeete | * | * | * | * | 17.30 CAD | * |
| C-Day 31-120 | Papeete | * | * | * | * | 13.00 CAD | * |
| C-Day 121 + | Papeete | * | * | * | * | 13.00 CAD | * |
| P-Day 1-30 | Papeete | * | * | * | * | 17.30 CAD | * |
| P-Day 31-120 | Papeete | * | * | * | * | 13.00 CAD | * |
| P-Day 121 + | Papeete | * | * | * | * | 13.00 CAD | * |