Effective Date: July 1, 2022
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This document is no longer in effect. It has been archived online and is kept purely for historical purposes.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 subsection 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 subsection 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.
Taiwan - Currency: New Taiwan Dollar (TWD) 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
Taipei
820.00
1,305.00
2,035.00
4,160.00
1,331.20
5,491.20
C-Day 31-120
Taipei
615.00
978.75
1,526.25
3,120.00
998.40
4,118.40
C-Day 121 +
Taipei
410.00
652.50
1,017.50
2,080.00
998.40
3,078.40
P-Day 1-30
Taipei
820.00
1,305.00
2,035.00
4,160.00
832.00
4,992.00
P-Day 31-120
Taipei
615.00
978.75
1,526.25
3,120.00
624.00
3,744.00
P-Day 121 +
Taipei
410.00
652.50
1,017.50
2,080.00
624.00
2,704.00
Tajikistan - 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
Dushanbe
14.60
20.25
24.55
59.40
19.01
78.41
C-Day 31-120
Dushanbe
10.95
15.19
18.41
44.55
14.26
58.81
C-Day 121 +
Dushanbe
7.30
10.13
12.28
29.70
14.26
43.96
P-Day 1-30
Dushanbe
14.60
20.25
24.55
59.40
11.88
71.28
P-Day 31-120
Dushanbe
10.95
15.19
18.41
44.55
8.91
53.46
P-Day 121 +
Dushanbe
7.30
10.13
12.28
29.70
8.91
38.61
Tanzania - Currency: Canadian Dollar (CAD)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Dar es Salaam
25.35
37.10
48.45
110.90
35.49
146.39
C-Day 31-120
Dar es Salaam
19.01
27.83
36.34
83.18
26.62
109.79
C-Day 121 +
Dar es Salaam
12.68
18.55
24.23
55.45
26.62
82.07
P-Day 1-30
Dar es Salaam
25.35
37.10
48.45
110.90
22.18
133.08
P-Day 31-120
Dar es Salaam
19.01
27.83
36.34
83.18
16.64
99.81
P-Day 121 +
Dar es Salaam
12.68
18.55
24.23
55.45
16.64
72.09
C-Day 1-30
Other
20.28
29.68
38.76
88.72
28.39
117.11
C-Day 31-120
Other
15.21
22.26
29.07
66.54
21.29
87.83
C-Day 121 +
Other
10.14
14.84
19.38
44.36
21.29
65.65
P-Day 1-30
Other
20.28
29.68
38.76
88.72
17.74
106.46
P-Day 31-120
Other
15.21
22.26
29.07
66.54
13.31
79.85
P-Day 121 +
Other
10.14
14.84
19.38
44.36
13.31
57.67
Thailand - Currency: Baht (THB)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Bangkok
775.00
1,070.00
1,655.00
3,500.00
1,120.00
4,620.00
C-Day 31-120
Bangkok
581.25
802.50
1,241.25
2,625.00
840.00
3,465.00
C-Day 121 +
Bangkok
387.50
535.00
827.50
1,750.00
840.00
2,590.00
P-Day 1-30
Bangkok
775.00
1,070.00
1,655.00
3,500.00
700.00
4,200.00
P-Day 31-120
Bangkok
581.25
802.50
1,241.25
2,625.00
525.00
3,150.00
P-Day 121 +
Bangkok
387.50
535.00
827.50
1,750.00
525.00
2,275.00
C-Day 1-30
Other
620.00
856.00
1,324.00
2,800.00
896.00
3,696.00
C-Day 31-120
Other
465.00
642.00
993.00
2,100.00
672.00
2,772.00
C-Day 121 +
Other
310.00
428.00
662.00
1,400.00
672.00
2,072.00
P-Day 1-30
Other
620.00
856.00
1,324.00
2,800.00
560.00
3,360.00
P-Day 31-120
Other
465.00
642.00
993.00
2,100.00
420.00
2,520.00
P-Day 121 +
Other
310.00
428.00
662.00
1,400.00
420.00
1,820.00
Timor-Leste (formerly East Timor) - 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
Dili
11.95
29.10
40.20
81.25
26.00
107.25
C-Day 31-120
Dili
8.96
21.83
30.15
60.94
19.50
80.44
C-Day 121 +
Dili
5.98
14.55
20.10
40.63
19.50
60.13
P-Day 1-30
Dili
11.95
29.10
40.20
81.25
16.25
97.50
P-Day 31-120
Dili
8.96
21.83
30.15
60.94
12.19
73.13
P-Day 121 +
Dili
5.98
14.55
20.10
40.63
12.19
52.81
Togo - Currency: CFA Franc BCEAO (XOF)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Lomé
11,000.00
19,600.00
23,550.00
54,150.00
17,328.00
71,478.00
C-Day 31-120
Lomé
8,250.00
14,700.00
17,662.50
40,612.50
12,996.00
53,608.50
C-Day 121 +
Lomé
5,500.00
9,800.00
11,775.00
27,075.00
12,996.00
40,071.00
P-Day 1-30
Lomé
11,000.00
19,600.00
23,550.00
54,150.00
10,830.00
64,980.00
P-Day 31-120
Lomé
8,250.00
14,700.00
17,662.50
40,612.50
8,122.50
48,735.00
P-Day 121 +
Lomé
5,500.00
9,800.00
11,775.00
27,075.00
8,122.50
35,197.50
C-Day 1-30
Other
8,800.00
15,680.00
18,840.00
43,320.00
13,862.40
57,182.40
C-Day 31-120
Other
6,600.00
11,760.00
14,130.00
32,490.00
10,396.80
42,886.80
C-Day 121 +
Other
4,400.00
7,840.00
9,420.00
21,660.00
10,396.80
32,056.80
P-Day 1-30
Other
8,800.00
15,680.00
18,840.00
43,320.00
8,664.00
51,984.00
P-Day 31-120
Other
6,600.00
11,760.00
14,130.00
32,490.00
6,498.00
38,988.00
P-Day 121 +
Other
4,400.00
7,840.00
9,420.00
21,660.00
6,498.00
28,158.00
Tokelau - 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
Tokelau
*
*
*
*
17.30
CAD
*
C-Day 31-120
Tokelau
*
*
*
*
13.00
CAD
*
C-Day 121 +
Tokelau
*
*
*
*
13.00
CAD
*
P-Day 1-30
Tokelau
*
*
*
*
17.30
CAD
*
P-Day 31-120
Tokelau
*
*
*
*
13.00
CAD
*
P-Day 121 +
Tokelau
*
*
*
*
13.00
CAD
*
Tonga - Currency: Pa'anga (TOP) 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
Nuku'alofa
35.60
67.80
93.20
196.60
62.91
259.51
C-Day 31-120
Nuku'alofa
26.70
50.85
69.90
147.45
47.18
194.63
C-Day 121 +
Nuku'alofa
17.80
33.90
46.60
98.30
47.18
145.48
P-Day 1-30
Nuku'alofa
35.60
67.80
93.20
196.60
39.32
235.92
P-Day 31-120
Nuku'alofa
26.70
50.85
69.90
147.45
29.49
176.94
P-Day 121 +
Nuku'alofa
17.80
33.90
46.60
98.30
29.49
127.79
Trinidad and Tobago - Currency: Trinidad and Tobago Dollar (TTD)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Port of Spain
162.50
239.00
366.00
767.50
245.60
1,013.10
C-Day 31-120
Port of Spain
121.88
179.25
274.50
575.63
184.20
759.83
C-Day 121 +
Port of Spain
81.25
119.50
183.00
383.75
184.20
567.95
P-Day 1-30
Port of Spain
162.50
239.00
366.00
767.50
153.50
921.00
P-Day 31-120
Port of Spain
121.88
179.25
274.50
575.63
115.13
690.75
P-Day 121 +
Port of Spain
81.25
119.50
183.00
383.75
115.13
498.88
C-Day 1-30
Tobago
146.00
221.00
358.50
725.50
232.16
957.66
C-Day 31-120
Tobago
109.50
165.75
268.88
544.13
174.12
718.25
C-Day 121 +
Tobago
73.00
110.50
179.25
362.75
174.12
536.87
P-Day 1-30
Tobago
146.00
221.00
358.50
725.50
145.10
870.60
P-Day 31-120
Tobago
109.50
165.75
268.88
544.13
108.83
652.95
P-Day 121 +
Tobago
73.00
110.50
179.25
362.75
108.83
471.58
Tunisia - Currency: Tunisian Dinar (TND)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Tunis
43.25
82.75
101.40
227.40
72.77
300.17
C-Day 31-120
Tunis
32.44
62.06
76.05
170.55
54.58
225.13
C-Day 121 +
Tunis
21.63
41.38
50.70
113.70
54.58
168.28
P-Day 1-30
Tunis
43.25
82.75
101.40
227.40
45.48
272.88
P-Day 31-120
Tunis
32.44
62.06
76.05
170.55
34.11
204.66
P-Day 121 +
Tunis
21.63
41.38
50.70
113.70
34.11
147.81
C-Day 1-30
Other
34.60
66.20
81.12
181.92
58.21
240.13
C-Day 31-120
Other
25.95
49.65
60.84
136.44
43.66
180.10
C-Day 121 +
Other
17.30
33.10
40.56
90.96
43.66
134.62
P-Day 1-30
Other
34.60
66.20
81.12
181.92
36.38
218.30
P-Day 31-120
Other
25.95
49.65
60.84
136.44
27.29
163.73
P-Day 121 +
Other
17.30
33.10
40.56
90.96
27.29
118.25
Turkey - Currency: Euro (EUR)
Type of Accommodation
City
Meal Rate
Incidental Amount
Grand Total (Taxes Included)
Breakfast
Lunch
Dinner
Meal Total
C-Day 1-30
Ankara
17.15
15.35
20.05
52.55
16.82
69.37
C-Day 31-120
Ankara
12.86
11.51
15.04
39.41
12.61
52.02
C-Day 121 +
Ankara
8.58
7.68
10.03
26.28
12.61
38.89
P-Day 1-30
Ankara
17.15
15.35
20.05
52.55
10.51
63.06
P-Day 31-120
Ankara
12.86
11.51
15.04
39.41
7.88
47.30
P-Day 121 +
Ankara
8.58
7.68
10.03
26.28
7.88
34.16
C-Day 1-30
Istanbul
16.25
16.45
21.45
54.15
17.33
71.48
C-Day 31-120
Istanbul
12.19
12.34
16.09
40.61
13.00
53.61
C-Day 121 +
Istanbul
8.13
8.23
10.73
27.08
13.00
40.07
P-Day 1-30
Istanbul
16.25
16.45
21.45
54.15
10.83
64.98
P-Day 31-120
Istanbul
12.19
12.34
16.09
40.61
8.12
48.74
P-Day 121 +
Istanbul
8.13
8.23
10.73
27.08
8.12
35.20
C-Day 1-30
Other
13.72
12.28
16.04
42.04
13.45
55.49
C-Day 31-120
Other
10.29
9.21
12.03
31.53
10.09
41.62
C-Day 121 +
Other
6.86
6.14
8.02
21.02
10.09
31.11
P-Day 1-30
Other
13.72
12.28
16.04
42.04
8.41
50.45
P-Day 31-120
Other
10.29
9.21
12.03
31.53
6.31
37.84
P-Day 121 +
Other
6.86
6.14
8.02
21.02
6.31
27.33
Turkmenistan - Currency: New Manat (TMT) 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
Ashgabat
104.50
188.00
228.00
520.50
166.56
687.06
C-Day 31-120
Ashgabat
78.38
141.00
171.00
390.38
124.92
515.30
C-Day 121 +
Ashgabat
52.25
94.00
114.00
260.25
124.92
385.17
P-Day 1-30
Ashgabat
104.50
188.00
228.00
520.50
104.10
624.60
P-Day 31-120
Ashgabat
78.38
141.00
171.00
390.38
78.08
468.45
P-Day 121 +
Ashgabat
52.25
94.00
114.00
260.25
78.08
338.33
Turks and Caicos (Grand Turk) - 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
Cockburn Town
25.30
44.80
64.25
134.35
42.99
177.34
C-Day 31-120
Cockburn Town
18.98
33.60
48.19
100.76
32.24
133.01
C-Day 121 +
Cockburn Town
12.65
22.40
32.13
67.18
32.24
99.42
P-Day 1-30
Cockburn Town
25.30
44.80
64.25
134.35
26.87
161.22
P-Day 31-120
Cockburn Town
18.98
33.60
48.19
100.76
20.15
120.92
P-Day 121 +
Cockburn Town
12.65
22.40
32.13
67.18
20.15
87.33
Turks and Caicos (Providenciales) - 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
Provo
26.85
49.15
71.20
147.20
47.10
194.30
C-Day 31-120
Provo
20.14
36.86
53.40
110.40
35.33
145.73
C-Day 121 +
Provo
13.43
24.58
35.60
73.60
35.33
108.93
P-Day 1-30
Provo
26.85
49.15
71.20
147.20
29.44
176.64
P-Day 31-120
Provo
20.14
36.86
53.40
110.40
22.08
132.48
P-Day 121 +
Provo
13.43
24.58
35.60
73.60
22.08
95.68
Tuvalu - Currency: Australian Dollar (AUD) 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
Funafuti
*
*
*
*
17.30
CAD
*
C-Day 31-120
Funafuti
*
*
*
*
13.00
CAD
*
C-Day 121 +
Funafuti
*
*
*
*
13.00
CAD
*
P-Day 1-30
Funafuti
*
*
*
*
17.30
CAD
*
P-Day 31-120
Funafuti
*
*
*
*
13.00
CAD
*
P-Day 121 +
Funafuti
*
*
*
*
13.00
CAD
*