Travel Directive, Appendix D - Allowances - Module 4

Effective Date: July 1, 2026

  • 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:

  1. in commercial, government and institutional accommodation
    1. 32% of the meal total when the three meal allowances are listed in the table below;
    2. 40% of the meal total when only lunch and dinner meal allowances are listed in the table below;
    3. 40% of actual and reasonable expenses for meals as per subsection 3.4.9.
  2. in private non-commercial accommodation
    1. 20% of the meal total when the three meal allowances are listed in the table below;
    2. 25% of the meal total when only lunch and dinner meal allowances are listed in the table below;
    3. 25% of actual and reasonable expenses for meals as per subsection 3.4.9.
  3. 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).
  4. 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.


Réunion - 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 Saint-Denis * * * * 25.00  CAD *
C-Day 31-120 Saint-Denis * * * * 18.75  CAD *
C-Day 121 + Saint-Denis * * * * 18.75  CAD *
P-Day 1-30 Saint-Denis * * * * 25.00  CAD *
P-Day 31-120 Saint-Denis * * * * 18.75  CAD *
P-Day 121 + Saint-Denis * * * * 18.75  CAD *

Romania - Currency: Euro (EUR)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Bucharest 24.45 40.20 62.00 126.65 40.53 167.18
C-Day 31-120 Bucharest 18.34 30.15 46.50 94.99 30.40 125.38
C-Day 121 + Bucharest 12.23 20.10 31.00 63.33 30.40 93.72
P-Day 1-30 Bucharest 24.45 40.20 62.00 126.65 25.33 151.98
P-Day 31-120 Bucharest 18.34 30.15 46.50 94.99 19.00 113.99
P-Day 121 + Bucharest 12.23 20.10 31.00 63.33 19.00 82.32
C-Day 1-30 Other 19.56 32.16 49.60 101.32 32.42 133.74
C-Day 31-120 Other 14.67 24.12 37.20 75.99 24.32 100.31
C-Day 121 + Other 9.78 16.08 24.80 50.66 24.32 74.98
P-Day 1-30 Other 19.56 32.16 49.60 101.32 20.26 121.58
P-Day 31-120 Other 14.67 24.12 37.20 75.99 15.20 91.19
P-Day 121 + Other 9.78 16.08 24.80 50.66 15.20 65.86

Russia - Currency: Russian Rouble (RUB)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Moscow 3,210.00 5,500.00 7,890.00 16,600.00 5,312.00 21,912.00
C-Day 31-120 Moscow 2,407.50 4,125.00 5,917.50 12,450.00 3,984.00 16,434.00
C-Day 121 + Moscow 1,605.00 2,750.00 3,945.00 8,300.00 3,984.00 12,284.00
P-Day 1-30 Moscow 3,210.00 5,500.00 7,890.00 16,600.00 3,320.00 19,920.00
P-Day 31-120 Moscow 2,407.50 4,125.00 5,917.50 12,450.00 2,490.00 14,940.00
P-Day 121 + Moscow 1,605.00 2,750.00 3,945.00 8,300.00 2,490.00 10,790.00
C-Day 1-30 St. Petersburg 3,375.00 4,865.00 7,455.00 15,695.00 5,022.40 20,717.40
C-Day 31-120 St. Petersburg 2,531.25 3,648.75 5,591.25 11,771.25 3,766.80 15,538.05
C-Day 121 + St. Petersburg 1,687.50 2,432.50 3,727.50 7,847.50 3,766.80 11,614.30
P-Day 1-30 St. Petersburg 3,375.00 4,865.00 7,455.00 15,695.00 3,139.00 18,834.00
P-Day 31-120 St. Petersburg 2,531.25 3,648.75 5,591.25 11,771.25 2,354.25 14,125.50
P-Day 121 + St. Petersburg 1,687.50 2,432.50 3,727.50 7,847.50 2,354.25 10,201.75
C-Day 1-30 Other 2,568.00 4,400.00 6,312.00 13,280.00 4,249.60 17,529.60
C-Day 31-120 Other 1,926.00 3,300.00 4,734.00 9,960.00 3,187.20 13,147.20
C-Day 121 + Other 1,284.00 2,200.00 3,156.00 6,640.00 3,187.20 9,827.20
P-Day 1-30 Other 2,568.00 4,400.00 6,312.00 13,280.00 2,656.00 15,936.00
P-Day 31-120 Other 1,926.00 3,300.00 4,734.00 9,960.00 1,992.00 11,952.00
P-Day 121 + Other 1,284.00 2,200.00 3,156.00 6,640.00 1,992.00 8,632.00

Rwanda - Currency: Rwanda Franc (RWF)

Type of Accommodation City Meal Rate Incidental Amount Grand Total (Taxes Included)
Breakfast Lunch Dinner Meal Total
C-Day 1-30 Kigali * 37,900.00 50,250.00 88,150.00 35,260.00 123,410.00
C-Day 31-120 Kigali * 28,425.00 37,687.50 66,112.50 26,445.00 92,557.50
C-Day 121 + Kigali * 18,950.00 25,125.00 44,075.00 26,445.00 70,520.00
P-Day 1-30 Kigali * 37,900.00 50,250.00 88,150.00 22,037.50 110,187.50
P-Day 31-120 Kigali * 28,425.00 37,687.50 66,112.50 16,528.13 82,640.63
P-Day 121 + Kigali * 18,950.00 25,125.00 44,075.00 16,528.13 60,603.13
C-Day 1-30 Other * 30,320.00 40,200.00 70,520.00 28,208.00 98,728.00
C-Day 31-120 Other * 22,740.00 30,150.00 52,890.00 21,156.00 74,046.00
C-Day 121 + Other * 15,160.00 20,100.00 35,260.00 21,156.00 56,416.00
P-Day 1-30 Other * 30,320.00 40,200.00 70,520.00 17,630.00 88,150.00
P-Day 31-120 Other * 22,740.00 30,150.00 52,890.00 13,222.50 66,112.50
P-Day 121 + Other * 15,160.00 20,100.00 35,260.00 13,222.50 48,482.50