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- Private non-commercial accommodation
- Meals
- Incidental expenses
- Weekend travel home transportation
Effective Date: October 1, 2026
1. Canada (Canadian $, Taxes Included)
| 1.1 Private Non-Commercial Accommodation Allowance | Canada | Yukon | N.W.T. | Nunavut |
|---|---|---|---|---|
| Day 1 – 120 | 50.00 | 50.00 | 50.00 | 50.00 |
| Day 121 onward | 25.00 | 25.00 | 25.00 | 25.00 |
| 1.2 Meal Allowances | Canada | Yukon | N.W.T. | Nunavut |
|---|---|---|---|---|
| breakfast – 100% (up to 30th day) | 29.95* | 27.35 | 29.30 | 35.55 |
| breakfast – 75% (31st to 120th day) | 22.45* | 20.50 | 22.00 | 26.65 |
| breakfast – 50% (121st day onward) | 15.00* | 13.70 | 14.65 | 17.80 |
| lunch – 100% (up to 30th day) | 30.55* | 34.70 | 34.75 | 42.20 |
| lunch – 75% (31st to 120th day) | 22.90* | 26.05 | 26.05 | 31.65 |
| lunch – 50% (121st day onward) | 15.30* | 17.35 | 17.40 | 21.10 |
| dinner – 100% (up to 30th day) | 62.70* | 81.30 | 74.15 | 101.90 |
| dinner – 75% (31st to 120th day) | 47.05* | 61.00 | 55.60 | 76.45 |
| dinner – 50% (121st day onward) | 31.35* | 40.65 | 37.10 | 50.95 |
| Meal allowance total – 100% (up to 30th day) | 123.20* | 143.35 | 138.20 | 179.65 |
| Meal allowance total – 75% (31st to 120th day) | 92.40* | 107.55 | 103.65 | 134.75 |
| Meal allowance total – 50% (121st day onward) | 61.65* | 71.70 | 69.15 | 89.85 |
| 1.3 Incidental Allowance | Canada | Yukon | N.W.T. | Nunavut |
|---|---|---|---|---|
| Incidental allowance – 100% | 25.00* | 25.00 | 25.00 | 25.00 |
| Incidental allowance – 75% (31st day onward) | 18.75* | 18.75 | 18.75 | 18.75 |
| Daily Total – Meals and Incidentals | Canada | Yukon | N.W.T. | Nunavut |
|---|---|---|---|---|
| Meals and incidentals – 100% | 148.20* | 168.35 | 163.20 | 204.65 |
| Meals and incidentals – 75% (31st day onward) | 111.15* | 126.30 | 122.40 | 153.50 |
| Meals (50%) and incidentals – (75%) (121st day onward) | 80.40* | 90.45 | 87.90 | 108.60 |
| 1.4 Weekend Travel Home Transportation Allowances (Refer to 3.3.12 Weekend travel home, Every weekend: (b)) | Canada | Yukon | N.W.T. | Nunavut |
|---|---|---|---|---|
| Two-day weekend | 396.40 | 436.70 | 426.40 | 509.30 |
| Three-day weekend | 594.60 | 655.05 | 639.60 | 763.95 |
| Four-day weekend | 792.80 | 873.40 | 852.80 | 1,018.60 |
2. United States of America (USA)
Allowances in the United States of America are the same as in Canada but paid in US funds. Alaska follows the Yukon rates.
NOTE: Refer to Appendix D for United States of America (Outside the Continental USA ONLY: Guam, Hawaii, Northern Marianas, Puerto Rico and Virgin Islands) for meal and incidental allowances, paid in US funds.
3. Appendix D – Explanatory Note
For all locations in Appendix D 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).