Travel Directive, Appendix D - Allowances - Module 4
Effective Date: January 1, 2025
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This document is no longer in effect. It has been archived online and is kept purely for historical purposes.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
860.00
1,315.00
1,625.00
3,800.00
1,216.00
5,016.00
C-Day 31-120
Taipei
645.00
986.25
1,218.75
2,850.00
912.00
3,762.00
C-Day 121 +
Taipei
430.00
657.50
812.50
1,900.00
912.00
2,812.00
P-Day 1-30
Taipei
860.00
1,315.00
1,625.00
3,800.00
760.00
4,560.00
P-Day 31-120
Taipei
645.00
986.25
1,218.75
2,850.00
570.00
3,420.00
P-Day 121 +
Taipei
430.00
657.50
812.50
1,900.00
570.00
2,470.00
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
17.15
23.85
28.90
69.90
22.37
92.27
C-Day 31-120
Dushanbe
12.86
17.89
21.68
52.43
16.78
69.20
C-Day 121 +
Dushanbe
8.58
11.93
14.45
34.95
16.78
51.73
P-Day 1-30
Dushanbe
17.15
23.85
28.90
69.90
13.98
83.88
P-Day 31-120
Dushanbe
12.86
17.89
21.68
52.43
10.49
62.91
P-Day 121 +
Dushanbe
8.58
11.93
14.45
34.95
10.49
45.44
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
22.20
31.35
37.85
91.40
29.25
120.65
C-Day 31-120
Dar es Salaam
16.65
23.51
28.39
68.55
21.94
90.49
C-Day 121 +
Dar es Salaam
11.10
15.68
18.93
45.70
21.94
67.64
P-Day 1-30
Dar es Salaam
22.20
31.35
37.85
91.40
18.28
109.68
P-Day 31-120
Dar es Salaam
16.65
23.51
28.39
68.55
13.71
82.26
P-Day 121 +
Dar es Salaam
11.10
15.68
18.93
45.70
13.71
59.41
C-Day 1-30
Other
17.76
25.08
30.28
73.12
23.40
96.52
C-Day 31-120
Other
13.32
18.81
22.71
54.84
17.55
72.39
C-Day 121 +
Other
8.88
12.54
15.14
36.56
17.55
54.11
P-Day 1-30
Other
17.76
25.08
30.28
73.12
14.62
87.74
P-Day 31-120
Other
13.32
18.81
22.71
54.84
10.97
65.81
P-Day 121 +
Other
8.88
12.54
15.14
36.56
10.97
47.53
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
910.00
1,275.00
1,450.00
3,635.00
1,163.20
4,798.20
C-Day 31-120
Bangkok
682.50
956.25
1,087.50
2,726.25
872.40
3,598.65
C-Day 121 +
Bangkok
455.00
637.50
725.00
1,817.50
872.40
2,689.90
P-Day 1-30
Bangkok
910.00
1,275.00
1,450.00
3,635.00
727.00
4,362.00
P-Day 31-120
Bangkok
682.50
956.25
1,087.50
2,726.25
545.25
3,271.50
P-Day 121 +
Bangkok
455.00
637.50
725.00
1,817.50
545.25
2,362.75
C-Day 1-30
Other
728.00
1,020.00
1,160.00
2,908.00
930.56
3,838.56
C-Day 31-120
Other
546.00
765.00
870.00
2,181.00
697.92
2,878.92
C-Day 121 +
Other
364.00
510.00
580.00
1,454.00
697.92
2,151.92
P-Day 1-30
Other
728.00
1,020.00
1,160.00
2,908.00
581.60
3,489.60
P-Day 31-120
Other
546.00
765.00
870.00
2,181.00
436.20
2,617.20
P-Day 121 +
Other
364.00
510.00
580.00
1,454.00
436.20
1,890.20
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
13,000.00
23,150.00
27,850.00
64,000.00
20,480.00
84,480.00
C-Day 31-120
Lomé
9,750.00
17,362.50
20,887.50
48,000.00
15,360.00
63,360.00
C-Day 121 +
Lomé
6,500.00
11,575.00
13,925.00
32,000.00
15,360.00
47,360.00
P-Day 1-30
Lomé
13,000.00
23,150.00
27,850.00
64,000.00
12,800.00
76,800.00
P-Day 31-120
Lomé
9,750.00
17,362.50
20,887.50
48,000.00
9,600.00
57,600.00
P-Day 121 +
Lomé
6,500.00
11,575.00
13,925.00
32,000.00
9,600.00
41,600.00
C-Day 1-30
Other
10,400.00
18,520.00
22,280.00
51,200.00
16,384.00
67,584.00
C-Day 31-120
Other
7,800.00
13,890.00
16,710.00
38,400.00
12,288.00
50,688.00
C-Day 121 +
Other
5,200.00
9,260.00
11,140.00
25,600.00
12,288.00
37,888.00
P-Day 1-30
Other
10,400.00
18,520.00
22,280.00
51,200.00
10,240.00
61,440.00
P-Day 31-120
Other
7,800.00
13,890.00
16,710.00
38,400.00
7,680.00
46,080.00
P-Day 121 +
Other
5,200.00
9,260.00
11,140.00
25,600.00
7,680.00
33,280.00
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
50.05
95.40
131.15
276.60
88.51
365.11
C-Day 31-120
Nuku'alofa
37.54
71.55
98.36
207.45
66.38
273.83
C-Day 121 +
Nuku'alofa
25.03
47.70
65.58
138.30
66.38
204.68
P-Day 1-30
Nuku'alofa
50.05
95.40
131.15
276.60
55.32
331.92
P-Day 31-120
Nuku'alofa
37.54
71.55
98.36
207.45
41.49
248.94
P-Day 121 +
Nuku'alofa
25.03
47.70
65.58
138.30
41.49
179.79
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
182.50
268.00
411.00
861.50
275.68
1,137.18
C-Day 31-120
Port of Spain
136.88
201.00
308.25
646.13
206.76
852.89
C-Day 121 +
Port of Spain
91.25
134.00
205.50
430.75
206.76
637.51
P-Day 1-30
Port of Spain
182.50
268.00
411.00
861.50
172.30
1,033.80
P-Day 31-120
Port of Spain
136.88
201.00
308.25
646.13
129.23
775.35
P-Day 121 +
Port of Spain
91.25
134.00
205.50
430.75
129.23
559.98
C-Day 1-30
Tobago
164.00
248.50
402.00
814.50
260.64
1,075.14
C-Day 31-120
Tobago
123.00
186.38
301.50
610.88
195.48
806.36
C-Day 121 +
Tobago
82.00
124.25
201.00
407.25
195.48
602.73
P-Day 1-30
Tobago
164.00
248.50
402.00
814.50
162.90
977.40
P-Day 31-120
Tobago
123.00
186.38
301.50
610.88
122.18
733.05
P-Day 121 +
Tobago
82.00
124.25
201.00
407.25
122.18
529.43
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
57.50
110.50
135.00
303.00
96.96
399.96
C-Day 31-120
Tunis
43.13
82.88
101.25
227.25
72.72
299.97
C-Day 121 +
Tunis
28.75
55.25
67.50
151.50
72.72
224.22
P-Day 1-30
Tunis
57.50
110.50
135.00
303.00
60.60
363.60
P-Day 31-120
Tunis
43.13
82.88
101.25
227.25
45.45
272.70
P-Day 121 +
Tunis
28.75
55.25
67.50
151.50
45.45
196.95
C-Day 1-30
Other
46.00
88.40
108.00
242.40
77.57
319.97
C-Day 31-120
Other
34.50
66.30
81.00
181.80
58.18
239.98
C-Day 121 +
Other
23.00
44.20
54.00
121.20
58.18
179.38
P-Day 1-30
Other
46.00
88.40
108.00
242.40
48.48
290.88
P-Day 31-120
Other
34.50
66.30
81.00
181.80
36.36
218.16
P-Day 121 +
Other
23.00
44.20
54.00
121.20
36.36
157.56
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
30.95
27.70
36.15
94.80
30.34
125.14
C-Day 31-120
Ankara
23.21
20.78
27.11
71.10
22.75
93.85
C-Day 121 +
Ankara
15.48
13.85
18.08
47.40
22.75
70.15
P-Day 1-30
Ankara
30.95
27.70
36.15
94.80
18.96
113.76
P-Day 31-120
Ankara
23.21
20.78
27.11
71.10
14.22
85.32
P-Day 121 +
Ankara
15.48
13.85
18.08
47.40
14.22
61.62
C-Day 1-30
Istanbul
29.30
29.65
38.65
97.60
31.23
128.83
C-Day 31-120
Istanbul
21.98
22.24
28.99
73.20
23.42
96.62
C-Day 121 +
Istanbul
14.65
14.83
19.33
48.80
23.42
72.22
P-Day 1-30
Istanbul
29.30
29.65
38.65
97.60
19.52
117.12
P-Day 31-120
Istanbul
21.98
22.24
28.99
73.20
14.64
87.84
P-Day 121 +
Istanbul
14.65
14.83
19.33
48.80
14.64
63.44
C-Day 1-30
Other
24.76
22.16
28.92
75.84
24.27
100.11
C-Day 31-120
Other
18.57
16.62
21.69
56.88
18.20
75.08
C-Day 121 +
Other
12.38
11.08
14.46
37.92
18.20
56.12
P-Day 1-30
Other
24.76
22.16
28.92
75.84
15.17
91.01
P-Day 31-120
Other
18.57
16.62
21.69
56.88
11.38
68.26
P-Day 121 +
Other
12.38
11.08
14.46
37.92
11.38
49.30
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
123.50
222.50
269.50
615.50
196.96
812.46
C-Day 31-120
Ashgabat
92.63
166.88
202.13
461.63
147.72
609.35
C-Day 121 +
Ashgabat
61.75
111.25
134.75
307.75
147.72
455.47
P-Day 1-30
Ashgabat
123.50
222.50
269.50
615.50
123.10
738.60
P-Day 31-120
Ashgabat
92.63
166.88
202.13
461.63
92.33
553.95
P-Day 121 +
Ashgabat
61.75
111.25
134.75
307.75
92.33
400.08
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
30.90
54.70
78.40
164.00
52.48
216.48
C-Day 31-120
Cockburn Town
23.18
41.03
58.80
123.00
39.36
162.36
C-Day 121 +
Cockburn Town
15.45
27.35
39.20
82.00
39.36
121.36
P-Day 1-30
Cockburn Town
30.90
54.70
78.40
164.00
32.80
196.80
P-Day 31-120
Cockburn Town
23.18
41.03
58.80
123.00
24.60
147.60
P-Day 121 +
Cockburn Town
15.45
27.35
39.20
82.00
24.60
106.60
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
32.75
60.00
86.90
179.65
57.49
237.14
C-Day 31-120
Provo
24.56
45.00
65.18
134.74
43.12
177.85
C-Day 121 +
Provo
16.38
30.00
43.45
89.83
43.12
132.94
P-Day 1-30
Provo
32.75
60.00
86.90
179.65
35.93
215.58
P-Day 31-120
Provo
24.56
45.00
65.18
134.74
26.95
161.69
P-Day 121 +
Provo
16.38
30.00
43.45
89.83
26.95
116.77
Tuvalu - Currency: Australian Dollar (AUD) NOTE: One Rate for Country
