- Private non-commercial accommodation
- Meals
- Incidental expenses
- Weekend travel home transportation
Effective Date: April 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) | 29.50* | 26.65 | 29.05 | 35.20 |
breakfast – 75% (31st to 120th day) | 22.15* | 20.00 | 21.80 | 26.40 |
breakfast – 50% (121st day onward) | 14.75* | 13.35 | 14.55 | 17.60 |
lunch – 100% (up to 30th day) | 30.05* | 33.80 | 34.45 | 41.80 |
lunch – 75% (31st to 120th day) | 22.55* | 25.35 | 25.85 | 31.35 |
lunch – 50% (121st day onward) | 15.05* | 16.90 | 17.25 | 20.90 |
dinner – 100% (up to 30th day) | 61.70* | 79.15 | 73.55 | 100.95 |
dinner – 75% (31st to 120th day) | 46.30* | 59.35 | 55.15 | 75.70 |
dinner – 50% (121st day onward) | 30.85* | 39.60 | 36.80 | 50.50 |
Meal allowance total – 100% (up to 30th day) | 121.25* | 139.60 | 137.05 | 177.95 |
Meal allowance total – 75% (31st to 120th day) | 91.00* | 104.70 | 102.80 | 133.45 |
Meal allowance total – 50% (121st day onward) | 60.65* | 69.85 | 68.60 | 89.00 |
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% | 146.25* | 164.60 | 162.05 | 202.95 |
Meals and incidentals – 75% (31st day onward) | 109.75* | 123.45 | 121.55 | 152.20 |
Meals (50%) and incidentals – (75%) (121st day onward) | 79.40* | 88.60 | 87.35 | 107.75 |
1.4 Weekend Travel Home Transportation Allowances | Canada | Yukon | N.W.T. | Nunavut |
Two-day weekend | 392.50 | 429.20 | 424.10 | 505.90 |
Three-day weekend | 588.75 | 643.80 | 636.15 | 758.85 |
Four-day weekend | 785.00 | 858.40 | 848.20 | 1,011.80 |
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).