Travel Directive, Appendix D - Allowances - Module 4
Effective Date: April 1, 2021
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This document is no longer in effect. It has been archived online and is kept purely for historical purposes.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.
Pakistan - Currency: Pakistan Rupee (PKR)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Islamabad
1,665.00
2,760.00
3,480.00
7,905.00
2,529.60
10,434.60
C-Day 31-120
Islamabad
1,248.75
2,070.00
2,610.00
5,928.75
1,897.20
7,825.95
C-Day 121 +
Islamabad
832.50
1,380.00
1,740.00
3,952.50
1,897.20
5,849.70
P-Day 1-30
Islamabad
1,665.00
2,760.00
3,480.00
7,905.00
1,581.00
9,486.00
P-Day 31-120
Islamabad
1,248.75
2,070.00
2,610.00
5,928.75
1,185.75
7,114.50
P-Day 121 +
Islamabad
832.50
1,380.00
1,740.00
3,952.50
1,185.75
5,138.25
C-Day 1-30
Karachi
*
3,015.00
3,820.00
6,835.00
2,734.00
9,569.00
C-Day 31-120
Karachi
*
2,261.25
2,865.00
5,126.25
2,050.50
7,176.75
C-Day 121 +
Karachi
*
1,507.50
1,910.00
3,417.50
2,050.50
5,468.00
P-Day 1-30
Karachi
*
3,015.00
3,820.00
6,835.00
1,708.75
8,543.75
P-Day 31-120
Karachi
*
2,261.25
2,865.00
5,126.25
1,281.56
6,407.81
P-Day 121 +
Karachi
*
1,507.50
1,910.00
3,417.50
1,281.56
4,699.06
C-Day 1-30
Lahore
*
2,900.00
3,750.00
6,650.00
2,660.00
9,310.00
C-Day 31-120
Lahore
*
2,175.00
2,812.50
4,987.50
1,995.00
6,982.50
C-Day 121 +
Lahore
*
1,450.00
1,875.00
3,325.00
1,995.00
5,320.00
P-Day 1-30
Lahore
*
2,900.00
3,750.00
6,650.00
1,662.50
8,312.50
P-Day 31-120
Lahore
*
2,175.00
2,812.50
4,987.50
1,246.88
6,234.38
P-Day 121 +
Lahore
*
1,450.00
1,875.00
3,325.00
1,246.88
4,571.88
C-Day 1-30
Other
1,332.00
2,208.00
2,784.00
6,324.00
2,023.68
8,347.68
C-Day 31-120
Other
999.00
1,656.00
2,088.00
4,743.00
1,517.76
6,260.76
C-Day 121 +
Other
666.00
1,104.00
1,392.00
3,162.00
1,517.76
4,679.76
P-Day 1-30
Other
1,332.00
2,208.00
2,784.00
6,324.00
1,264.80
7,588.80
P-Day 31-120
Other
999.00
1,656.00
2,088.00
4,743.00
948.60
5,691.60
P-Day 121 +
Other
666.00
1,104.00
1,392.00
3,162.00
948.60
4,110.60
Palau - 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
Koror
*
*
*
*
17.30
CAD
*
C-Day 31-120
Koror
*
*
*
*
13.00
CAD
*
C-Day 121 +
Koror
*
*
*
*
13.00
CAD
*
P-Day 1-30
Koror
*
*
*
*
17.30
CAD
*
P-Day 31-120
Koror
*
*
*
*
13.00
CAD
*
P-Day 121 +
Koror
*
*
*
*
13.00
CAD
*
Panama - 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
Panama City
19.15
36.75
47.80
103.70
33.18
136.88
C-Day 31-120
Panama City
14.36
27.56
35.85
77.78
24.89
102.66
C-Day 121 +
Panama City
9.58
18.38
23.90
51.85
24.89
76.74
P-Day 1-30
Panama City
19.15
36.75
47.80
103.70
20.74
124.44
P-Day 31-120
Panama City
14.36
27.56
35.85
77.78
15.56
93.33
P-Day 121 +
Panama City
9.58
18.38
23.90
51.85
15.56
67.41
C-Day 1-30
Other
15.32
29.40
38.24
82.96
26.55
109.51
C-Day 31-120
Other
11.49
22.05
28.68
62.22
19.91
82.13
C-Day 121 +
Other
7.66
14.70
19.12
41.48
19.91
61.39
P-Day 1-30
Other
15.32
29.40
38.24
82.96
16.59
99.55
P-Day 31-120
Other
11.49
22.05
28.68
62.22
12.44
74.66
P-Day 121 +
Other
7.66
14.70
19.12
41.48
12.44
53.92
Papua New Guinea - Currency: Kina (PGK)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Port Moresby
71.00
114.50
191.00
376.50
120.48
496.98
C-Day 31-120
Port Moresby
53.25
85.88
143.25
282.38
90.36
372.74
C-Day 121 +
Port Moresby
35.50
57.25
95.50
188.25
90.36
278.61
P-Day 1-30
Port Moresby
71.00
114.50
191.00
376.50
75.30
451.80
P-Day 31-120
Port Moresby
53.25
85.88
143.25
282.38
56.48
338.85
P-Day 121 +
Port Moresby
35.50
57.25
95.50
188.25
56.48
244.73
C-Day 1-30
Other
56.80
91.60
152.80
301.20
96.38
397.58
C-Day 31-120
Other
42.60
68.70
114.60
225.90
72.29
298.19
C-Day 121 +
Other
28.40
45.80
76.40
150.60
72.29
222.89
P-Day 1-30
Other
56.80
91.60
152.80
301.20
60.24
361.44
P-Day 31-120
Other
42.60
68.70
114.60
225.90
45.18
271.08
P-Day 121 +
Other
28.40
45.80
76.40
150.60
45.18
195.78
Paraguay - Currency: Guaraní (PYG)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Asunción
63,500.00
119,000.00
163,000.00
345,500.00
110,560.00
456,060.00
C-Day 31-120
Asunción
47,625.00
89,250.00
122,250.00
259,125.00
82,920.00
342,045.00
C-Day 121 +
Asunción
31,750.00
59,500.00
81,500.00
172,750.00
82,920.00
255,670.00
P-Day 1-30
Asunción
63,500.00
119,000.00
163,000.00
345,500.00
69,100.00
414,600.00
P-Day 31-120
Asunción
47,625.00
89,250.00
122,250.00
259,125.00
51,825.00
310,950.00
P-Day 121 +
Asunción
31,750.00
59,500.00
81,500.00
172,750.00
51,825.00
224,575.00
C-Day 1-30
Other
50,800.00
95,200.00
130,400.00
276,400.00
88,448.00
364,848.00
C-Day 31-120
Other
38,100.00
71,400.00
97,800.00
207,300.00
66,336.00
273,636.00
C-Day 121 +
Other
25,400.00
47,600.00
65,200.00
138,200.00
66,336.00
204,536.00
P-Day 1-30
Other
50,800.00
95,200.00
130,400.00
276,400.00
55,280.00
331,680.00
P-Day 31-120
Other
38,100.00
71,400.00
97,800.00
207,300.00
41,460.00
248,760.00
P-Day 121 +
Other
25,400.00
47,600.00
65,200.00
138,200.00
41,460.00
179,660.00
Peru - Currency: Peruvian Nuevo Sol (PEN)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Lima
83.50
119.00
150.50
353.00
112.96
465.96
C-Day 31-120
Lima
62.63
89.25
112.88
264.75
84.72
349.47
C-Day 121 +
Lima
41.75
59.50
75.25
176.50
84.72
261.22
P-Day 1-30
Lima
83.50
119.00
150.50
353.00
70.60
423.60
P-Day 31-120
Lima
62.63
89.25
112.88
264.75
52.95
317.70
P-Day 121 +
Lima
41.75
59.50
75.25
176.50
52.95
229.45
C-Day 1-30
Other
66.80
95.20
120.40
282.40
90.37
372.77
C-Day 31-120
Other
50.10
71.40
90.30
211.80
67.78
279.58
C-Day 121 +
Other
33.40
47.60
60.20
141.20
67.78
208.98
P-Day 1-30
Other
66.80
95.20
120.40
282.40
56.48
338.88
P-Day 31-120
Other
50.10
71.40
90.30
211.80
42.36
254.16
P-Day 121 +
Other
33.40
47.60
60.20
141.20
42.36
183.56
Philippines - Currency: Philippine Peso (PHP)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Manila
1,080.00
1,555.00
2,175.00
4,810.00
1,539.20
6,349.20
C-Day 31-120
Manila
810.00
1,166.25
1,631.25
3,607.50
1,154.40
4,761.90
C-Day 121 +
Manila
540.00
777.50
1,087.50
2,405.00
1,154.40
3,559.40
P-Day 1-30
Manila
1,080.00
1,555.00
2,175.00
4,810.00
962.00
5,772.00
P-Day 31-120
Manila
810.00
1,166.25
1,631.25
3,607.50
721.50
4,329.00
P-Day 121 +
Manila
540.00
777.50
1,087.50
2,405.00
721.50
3,126.50
C-Day 1-30
Other
864.00
1,244.00
1,740.00
3,848.00
1,231.36
5,079.36
C-Day 31-120
Other
648.00
933.00
1,305.00
2,886.00
923.52
3,809.52
C-Day 121 +
Other
432.00
622.00
870.00
1,924.00
923.52
2,847.52
P-Day 1-30
Other
864.00
1,244.00
1,740.00
3,848.00
769.60
4,617.60
P-Day 31-120
Other
648.00
933.00
1,305.00
2,886.00
577.20
3,463.20
P-Day 121 +
Other
432.00
622.00
870.00
1,924.00
577.20
2,501.20
Pitcairn Islands - Currency: New Zealand Dollar (NZD) 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
Adamstown
*
*
*
*
17.30
CAD
*
C-Day 31-120
Adamstown
*
*
*
*
13.00
CAD
*
C-Day 121 +
Adamstown
*
*
*
*
13.00
CAD
*
P-Day 1-30
Adamstown
*
*
*
*
17.30
CAD
*
P-Day 31-120
Adamstown
*
*
*
*
13.00
CAD
*
P-Day 121 +
Adamstown
*
*
*
*
13.00
CAD
*
Poland - Currency: Zloty (PLN)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Warsaw
75.00
118.50
159.50
353.00
112.96
465.96
C-Day 31-120
Warsaw
56.25
88.88
119.63
264.75
84.72
349.47
C-Day 121 +
Warsaw
37.50
59.25
79.75
176.50
84.72
261.22
P-Day 1-30
Warsaw
75.00
118.50
159.50
353.00
70.60
423.60
P-Day 31-120
Warsaw
56.25
88.88
119.63
264.75
52.95
317.70
P-Day 121 +
Warsaw
37.50
59.25
79.75
176.50
52.95
229.45
C-Day 1-30
Other
60.00
94.80
127.60
282.40
90.37
372.77
C-Day 31-120
Other
45.00
71.10
95.70
211.80
67.78
279.58
C-Day 121 +
Other
30.00
47.40
63.80
141.20
67.78
208.98
P-Day 1-30
Other
60.00
94.80
127.60
282.40
56.48
338.88
P-Day 31-120
Other
45.00
71.10
95.70
211.80
42.36
254.16
P-Day 121 +
Other
30.00
47.40
63.80
141.20
42.36
183.56
Portugal - Currency: Euro (EUR)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Lisbon
22.55
36.50
50.15
109.20
34.94
144.14
C-Day 31-120
Lisbon
16.91
27.38
37.61
81.90
26.21
108.11
C-Day 121 +
Lisbon
11.28
18.25
25.08
54.60
26.21
80.81
P-Day 1-30
Lisbon
22.55
36.50
50.15
109.20
21.84
131.04
P-Day 31-120
Lisbon
16.91
27.38
37.61
81.90
16.38
98.28
P-Day 121 +
Lisbon
11.28
18.25
25.08
54.60
16.38
70.98
C-Day 1-30
Other
18.04
29.20
40.12
87.36
27.96
115.32
C-Day 31-120
Other
13.53
21.90
30.09
65.52
20.97
86.49
C-Day 121 +
Other
9.02
14.60
20.06
43.68
20.97
64.65
P-Day 1-30
Other
18.04
29.20
40.12
87.36
17.47
104.83
P-Day 31-120
Other
13.53
21.90
30.09
65.52
13.10
78.62
P-Day 121 +
Other
9.02
14.60
20.06
43.68
13.10
56.78
Puerto Rico - United States of America (Outside the Continental USA ONLY)
