Effective Date: October 1, 2023
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This document is no longer in effect. It has been archived online and is kept purely for historical purposes.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.
Vanuatu - Currency: Vatu (VUV)
| Type of Accommodation | City | Meal Rate | Incidental Amount | Grand Total (Taxes Included) | |||
|---|---|---|---|---|---|---|---|
| Breakfast | Lunch | Dinner | Meal Total | ||||
| C-Day 1-30 | Port Vila | 3,690.00 | 6,250.00 | 8,340.00 | 18,280.00 | 5,849.60 | 24,129.60 |
| C-Day 31-120 | Port Vila | 2,767.50 | 4,687.50 | 6,255.00 | 13,710.00 | 4,387.20 | 18,097.20 |
| C-Day 121 + | Port Vila | 1,845.00 | 3,125.00 | 4,170.00 | 9,140.00 | 4,387.20 | 13,527.20 |
| P-Day 1-30 | Port Vila | 3,690.00 | 6,250.00 | 8,340.00 | 18,280.00 | 3,656.00 | 21,936.00 |
| P-Day 31-120 | Port Vila | 2,767.50 | 4,687.50 | 6,255.00 | 13,710.00 | 2,742.00 | 16,452.00 |
| P-Day 121 + | Port Vila | 1,845.00 | 3,125.00 | 4,170.00 | 9,140.00 | 2,742.00 | 11,882.00 |
| C-Day 1-30 | Other | 2,952.00 | 5,000.00 | 6,672.00 | 14,624.00 | 4,679.68 | 19,303.68 |
| C-Day 31-120 | Other | 2,214.00 | 3,750.00 | 5,004.00 | 10,968.00 | 3,509.76 | 14,477.76 |
| C-Day 121 + | Other | 1,476.00 | 2,500.00 | 3,336.00 | 7,312.00 | 3,509.76 | 10,821.76 |
| P-Day 1-30 | Other | 2,952.00 | 5,000.00 | 6,672.00 | 14,624.00 | 2,924.80 | 17,548.80 |
| P-Day 31-120 | Other | 2,214.00 | 3,750.00 | 5,004.00 | 10,968.00 | 2,193.60 | 13,161.60 |
| P-Day 121 + | Other | 1,476.00 | 2,500.00 | 3,336.00 | 7,312.00 | 2,193.60 | 9,505.60 |
Venezuela - 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 | Caracas | * | * | * | * | 17.30 CAD | * |
| C-Day 31-120 | Caracas | * | * | * | * | 13.00 CAD | * |
| C-Day 121 + | Caracas | * | * | * | * | 13.00 CAD | * |
| P-Day 1-30 | Caracas | * | * | * | * | 17.30 CAD | * |
| P-Day 31-120 | Caracas | * | * | * | * | 13.00 CAD | * |
| P-Day 121 + | Caracas | * | * | * | * | 13.00 CAD | * |
| C-Day 1-30 | Other | * | * | * | * | 17.30 CAD | * |
| C-Day 31-120 | Other | * | * | * | * | 13.00 CAD | * |
| C-Day 121 + | Other | * | * | * | * | 13.00 CAD | * |
| P-Day 1-30 | Other | * | * | * | * | 17.30 CAD | * |
| P-Day 31-120 | Other | * | * | * | * | 13.00 CAD | * |
| P-Day 121 + | Other | * | * | * | * | 13.00 CAD | * |
Vietnam - Currency: Vietnamese Dong (VND)
| Type of Accommodation | City | Meal Rate | Incidental Amount | Grand Total (Taxes Included) | |||
|---|---|---|---|---|---|---|---|
| Breakfast | Lunch | Dinner | Meal Total | ||||
| C-Day 1-30 | Hanoi | 501,000.00 | 839,000.00 | 1,056,000.00 | 2,396,000.00 | 766,720.00 | 3,162,720.00 |
| C-Day 31-120 | Hanoi | 375,750.00 | 629,250.00 | 792,000.00 | 1,797,000.00 | 575,040.00 | 2,372,040.00 |
| C-Day 121 + | Hanoi | 250,500.00 | 419,500.00 | 528,000.00 | 1,198,000.00 | 575,040.00 | 1,773,040.00 |
| P-Day 1-30 | Hanoi | 501,000.00 | 839,000.00 | 1,056,000.00 | 2,396,000.00 | 479,200.00 | 2,875,200.00 |
| P-Day 31-120 | Hanoi | 375,750.00 | 629,250.00 | 792,000.00 | 1,797,000.00 | 359,400.00 | 2,156,400.00 |
| P-Day 121 + | Hanoi | 250,500.00 | 419,500.00 | 528,000.00 | 1,198,000.00 | 359,400.00 | 1,557,400.00 |
| C-Day 1-30 | Ho Chi Minh City | 506,000.00 | 914,000.00 | 1,144,000.00 | 2,564,000.00 | 820,480.00 | 3,384,480.00 |
| C-Day 31-120 | Ho Chi Minh City | 379,500.00 | 685,500.00 | 858,000.00 | 1,923,000.00 | 615,360.00 | 2,538,360.00 |
| C-Day 121 + | Ho Chi Minh City | 253,000.00 | 457,000.00 | 572,000.00 | 1,282,000.00 | 615,360.00 | 1,897,360.00 |
| P-Day 1-30 | Ho Chi Minh City | 506,000.00 | 914,000.00 | 1,144,000.00 | 2,564,000.00 | 512,800.00 | 3,076,800.00 |
| P-Day 31-120 | Ho Chi Minh City | 379,500.00 | 685,500.00 | 858,000.00 | 1,923,000.00 | 384,600.00 | 2,307,600.00 |
| P-Day 121 + | Ho Chi Minh City | 253,000.00 | 457,000.00 | 572,000.00 | 1,282,000.00 | 384,600.00 | 1,666,600.00 |
| C-Day 1-30 | Other | 400,800.00 | 671,200.00 | 844,800.00 | 1,916,800.00 | 613,376.00 | 2,530,176.00 |
| C-Day 31-120 | Other | 300,600.00 | 503,400.00 | 633,600.00 | 1,437,600.00 | 460,032.00 | 1,897,632.00 |
| C-Day 121 + | Other | 200,400.00 | 335,600.00 | 422,400.00 | 958,400.00 | 460,032.00 | 1,418,432.00 |
| P-Day 1-30 | Other | 400,800.00 | 671,200.00 | 844,800.00 | 1,916,800.00 | 383,360.00 | 2,300,160.00 |
| P-Day 31-120 | Other | 300,600.00 | 503,400.00 | 633,600.00 | 1,437,600.00 | 287,520.00 | 1,725,120.00 |
| P-Day 121 + | Other | 200,400.00 | 335,600.00 | 422,400.00 | 958,400.00 | 287,520.00 | 1,245,920.00 |
Virgin Islands (British) - 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 | Road Town | 21.70 | 44.45 | 60.15 | 126.30 | 40.42 | 166.72 |
| C-Day 31-120 | Road Town | 16.28 | 33.34 | 45.11 | 94.73 | 30.31 | 125.04 |
| C-Day 121 + | Road Town | 10.85 | 22.23 | 30.08 | 63.15 | 30.31 | 93.46 |
| P-Day 1-30 | Road Town | 21.70 | 44.45 | 60.15 | 126.30 | 25.26 | 151.56 |
| P-Day 31-120 | Road Town | 16.28 | 33.34 | 45.11 | 94.73 | 18.95 | 113.67 |
| P-Day 121 + | Road Town | 10.85 | 22.23 | 30.08 | 63.15 | 18.95 | 82.10 |
Virgin Islands (of the USA) - United States of America (Outside the Continental USA ONLY)
| Type of Accommodation | City | Meal Rate | Incidental Amount | Grand Total (Taxes Included) | |||
|---|---|---|---|---|---|---|---|
| Breakfast | Lunch | Dinner | Meal Total | ||||
| C-Day 1-30 | Outside Continental USA | 24.35 | 24.65 | 60.45 | 109.45 | 17.30 | 126.75 |
| C-Day 31-120 | Outside Continental USA | 18.25 | 18.50 | 45.35 | 82.10 | 13.00 | 95.10 |
| C-Day 121 + | Outside Continental USA | 12.20 | 12.35 | 30.25 | 54.80 | 13.00 | 67.80 |
| P-Day 1-30 | Outside Continental USA | 24.35 | 24.65 | 60.45 | 109.45 | 17.30 | 126.75 |
| P-Day 31-120 | Outside Continental USA | 18.25 | 18.50 | 45.35 | 82.10 | 13.00 | 95.10 |
| P-Day 121 + | Outside Continental USA | 12.20 | 12.35 | 30.25 | 54.80 | 13.00 | 67.80 |