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Appendix D - Allowances - Module 4 - Effective October 1, 2004

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Notice to the reader: This document is no longer in effect. It has been archived online and is kept purely for historical purposes.


Appendix D - Allowances - Module 4 - Effective October 1, 2004

Download Appendix D - October 1, 2004

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z


Effective Date: October 1, 2004
  • Private non-commercial accommodation
  • Meals
  • Incidental expenses

* Reasonable and justifiable expenses. Receipts required.


Private non-commercial accommodation allowance : $50 CAN

Incidental expense allowances shall be paid at the following rates:

(a) in commercial, government and institutional accommodation

(i) 32% of the meal total when the three meal allowances are listed in the table below;

(ii) 40 % of the meal total when only lunch and dinner meal allowances are listed in the table below;

(iii) 40% of actual and reasonable expenses for meals as per 3.4.9.

(b) in private non-commercial accommodation

(i) 20 % of the meal total when the three meal allowances are listed in the table below;

(ii) 25 % of the meal total when only lunch and dinner meal allowances are listed in the table below;

(iii) 25% of actual and reasonable expenses for meals as per 3.4.9.

Seventy-five percent (75%) of the meal and incidental allowances shall be paid starting on the thirty first consecutive calendar day of travel status while at the same location when corporate residences and or apartment hotels are available to a traveller in the area surrounding the workplace, or the traveller chooses to stay in private accommodation.

C = Commercial Accommodation
P = Non-commerical Accommodation
* = Reasonable and justifiable expenses. Receipts required.

  

Country
City

Meal Rate

Incidental
Amount

GRAND
TOTAL
(Taxes
Included)

Breakfast

Lunch

Dinner

Meal Total

  

Afghanistan - Currency; dollar (US)

C

Kabul

*

14.00

20.00

34.00

13.60

47.60

C-75%

Kabul

*

10.50

15.00

25.50

10.20

35.70

P

Kabul

*

14.00

20.00

34.00

8.50

42.50

P-75%

Kabul

*

10.50

15.00

25.50

6.38

31.88

C

Other

*

11.20

16.00

27.20

10.88

38.08

C-75%

Other

*

8.40

12.00

20.40

8.16

28.56

P

Other

*

11.20

16.00

27.20

6.80

34.00

P-75%

Other

*

8.40

12.00

20.40

5.10

25.50

  

  

Albania - Currency; dollar (US)

C

Tiranė

*

14.00

16.00

30.00

12.00

42.00

C-75%

Tiranė

*

10.50

12.00

22.50

9.00

31.50

P

Tiranė

*

14.00

16.00

30.00

7.50

37.50

P-75%

Tiranė

*

10.50

12.00

22.50

5.63

28.13

C

Other

*

11.20

12.80

24.00

9.60

33.60

C-75%

Other

*

8.40

9.60

18.00

7.20

25.20

P

Other

*

11.20

12.80

24.00

6.00

30.00

P-75%

Other

*

8.40

9.60

18.00

4.50

22.50

  

  

Algeria - Currency; dollar (CDN)

C

Algiers

16.00

37.00

42.00

95.00

30.40

125.40

C-75%

Algiers

12.00

27.75

31.50

71.25

22.80

94.05

P

Algiers

16.00

37.00

42.00

95.00

19.00

114.00

P-75%

Algiers

12.00

27.75

31.50

71.25

14.25

85.50

C

Other

12.80

29.60

33.60

76.00

24.32

100.32

C-75%

Other

9.60

22.20

25.20

57.00

18.24

75.24

P

Other

12.80

29.60

33.60

76.00

15.20

91.20

P-75%

Other

9.60

22.20

25.20

57.00

11.40

68.40

  

  

Andorra - Currency; euro. NOTE: One Rate For Country

C

Andorra la Vella

*

*

*

*

40.00%

*

C-75%

Andorra la Vella

*

*

*

*

30.00%

*

P

Andorra la Vella

*

*

*

*

25.00%

*

P-75%

Andorra la Vella

*

*

*

*

18.75%

*

  

  

Angola - Currency; dollar (CDN)

C

Luanda

*

50.00

65.00

115.00

46.00

161.00

C-75%

Luanda

*

37.50

48.75

86.25

34.50

120.75

P

Luanda

*

50.00

65.00

115.00

28.75

143.75

P-75%

Luanda

*

37.50

48.75

86.25

21.56

107.81

C

Other

*

40.00

52.00

92.00

36.80

128.80

C-75%

Other

*

30.00

39.00

69.00

27.60

96.60

P

Other

*

40.00

52.00

92.00

23.00

115.00

P-75%

Other

*

30.00

39.00

69.00

17.25

86.25

  

  

Anguilla - Currency; dollar (US). NOTE: One Rate For Country

C

The Valley

12.00

25.00

45.00

82.00

26.24

108.24

C-75%

The Valley

9.00

18.75

33.75

61.50

19.68

81.18

P

The Valley

12.00

25.00

45.00

82.00

16.40

98.40

P-75%

The Valley

9.00

18.75

33.75

61.50

12.30

73.80

  

  

Antigua and Barbuda - Currency; dollar (US). NOTE: One Rate For Country

C

St. John's

13.00

25.00

42.00

80.00

25.60

105.60

C-75%

St. John's

9.75

18.75

31.50

60.00

19.20

79.20

P

St. John's

13.00

25.00

42.00

80.00

16.00

96.00

P-75%

St. John's

9.75

18.75

31.50

60.00

12.00

72.00

  

  

Argentina - Currency; peso

C

Buenos Aires

*

22.00

40.00

62.00

24.80

86.80

C-75%

Buenos Aires

*

16.50

30.00

46.50

18.60

65.10

P

Buenos Aires

*

22.00

40.00

62.00

15.50

77.50

P-75%

Buenos Aires

*

16.50

30.00

46.50

11.63

58.13

C

Other

*

17.60

32.00

49.60

19.84

69.44

C-75%

Other

*

13.20

24.00

37.20

14.88

52.08

P

Other

*

17.60

32.00

49.60

12.40

62.00

P-75%

Other

*

13.20

24.00

37.20

9.30

46.50

  

  

Armenia - Currency; dollar (US). NOTE: One Rate For Country

C

Yerevan

6.00

7.00

16.00

29.00

9.28

38.28

C-75%

Yerevan

4.50

5.25

12.00

21.75

6.96

28.71

P

Yerevan

6.00

7.00

16.00

29.00

5.80

34.80

P-75%

Yerevan

4.50

5.25

12.00

21.75

4.35

26.10

  

  

Aruba - Currency; dollar (US). NOTE: One Rate for Country

C

Oranjestad

6.00

15.00

25.00

46.00

14.72

60.72

C-75%

Oranjestad

4.50

11.25

18.75

34.50

11.04

45.54

P

Oranjestad

6.00

15.00

25.00

46.00

9.20

55.20

P-75%

Oranjestad

4.50

11.25

18.75

34.50

6.90

41.40

  

  

Australia - Currency; dollar (A)

C

Adelaide

20.00

32.00

45.00

97.00

31.04

128.04

C-75%

Adelaide

15.00

24.00

33.75

72.75

23.28

96.03

P

Adelaide

20.00

32.00

45.00

97.00

19.40

116.40

P-75%

Adelaide

15.00

24.00

33.75

72.75

14.55

87.30

C

Brisbane

20.00

33.00

44.00

97.00

31.04

128.04

C-75%

Brisbane

15.00

24.75

33.00

72.75

23.28

96.03

P

Brisbane

20.00

33.00

44.00

97.00

19.40

116.40

P-75%

Brisbane

15.00

24.75

33.00

72.75

14.55

87.30

C

Canberra

19.00

28.00

40.00

87.00

27.84

114.84

C-75%

Canberra

14.25

21.00

30.00

65.25

20.88

86.13

P

Canberra

19.00

28.00

40.00

87.00

17.40

104.40

P-75%

Canberra

14.25

21.00

30.00

65.25

13.05

78.30

C

Melbourne

18.00

30.00

42.00

90.00

28.80

118.80

C-75%

Melbourne

13.50

22.50

31.50

67.50

21.60

89.10

P

Melbourne

18.00

30.00

42.00

90.00

18.00

108.00

P-75%

Melbourne

13.50

22.50

31.50

67.50

13.50

81.00

C

Perth

22.50

30.00

39.50

92.00

29.44

121.44

C-75%

Perth

16.88

22.50

29.63

69.00

22.08

91.08

P

Perth

22.50

30.00

39.50

92.00

18.40

110.40

P-75%

Perth

16.88

22.50

29.63

69.00

13.80

82.80

C

Sydney

22.00

34.00

50.00

106.00

33.92

139.92

C-75%

Sydney

16.50

25.50

37.50

79.50

25.44

104.94

P

Sydney

22.00

34.00

50.00

106.00

21.20

127.20

P-75%

Sydney

16.50

25.50

37.50

79.50

15.90

95.40

C

Other

15.20

22.40

32.00

69.60

22.27

91.87

C-75%

Other

11.40

16.80

24.00

52.20

16.70

68.90

P

Other

15.20

22.40

32.00

69.60

13.92

83.52

P-75%

Other

11.40

16.80

24.00

52.20

10.44

62.64

  

  

Austria - Currency; euro

C

Graz

*

21.00

28.00

49.00

19.60

68.60

C-75%

Graz

*

15.75

21.00

36.75

14.70

51.45

P

Graz

*

21.00

28.00

49.00

12.25

61.25

P-75%

Graz

*

15.75

21.00

36.75

9.19

45.94

C

Saltzburg

*

22.00

33.00

55.00

22.00

77.00

C-75%

Saltzburg

*

16.50

24.75

41.25

16.50

57.75

P

Saltzburg

*

22.00

33.00

55.00

13.75

68.75

P-75%

Saltzburg

*

16.50

24.75

41.25

10.31

51.56

C

Vienna

9.00

18.00

24.00

51.00

16.32

67.32

C-75%

Vienna

6.75

13.50

18.00

38.25

12.24

50.49

P

Vienna

9.00

18.00

24.00

51.00

10.20

61.20

P-75%

Vienna

6.75

13.50

18.00

38.25

7.65

45.90

C

Other

7.20

14.40

19.20

40.80

13.06

53.86

C-75%

Other

5.40

10.80

14.40

30.60

9.79

40.39

P

Other

7.20

14.40

19.20

40.80

8.16

44.78

P-75%

Other

5.40

10.80

14.40

30.60

6.12

36.72

  

  

Azerbaijan - Currency; dollar (US). NOTE: One Rate For Country

C

Baku

14.00

15.00

21.00

50.00

16.00

66.00

C-75%

Baku

10.50

11.25

15.75

37.50

12.00

49.50

P

Baku

14.00

15.00

21.00

50.00

10.00

60.00

P-75%

Baku

10.50

11.25

15.75

37.50

7.50

45.00

[Top]

C = Commercial Accommodation
P = Non-commerical Accommodation
* = Reasonable and justifiable expenses. Receipts required.

  

Country
City

Meal Rate

Incidental
Amount

GRAND
TOTAL
(Taxes
Included)

Breakfast

Lunch

Dinner

Meal Total

  

Bahamas - Currency; dollar (US). NOTE: One Rate For Country

C

Nassau

10.00

24.00

40.00

74.00

23.68

97.68

C-75%

Nassau

7.50

18.00

30.00

55.50

17.76

73.26

P

Nassau

10.00

24.00

40.00

74.00

14.80

88.80

P-75%

Nassau

7.50

18.00

30.00

55.50

11.10

66.60

  

  

Bahrain - Currency; dinar (B). NOTE: One Rate For Country

C

Manama

5.00

8.00

11.00

24.00

7.68

31.68

C-75%

Manama

3.75

6.00

8.25

18.00

5.76

23.76

P

Manama

5.00

8.00

11.00

24.00

4.80

28.80

P-75%

Manama

3.75

6.00

8.25

18.00

3.60

21.60

  

  

Bangladesh - Currency; taka

C

Dhaka

190.00

600.00

800.00

1590.00

508.80

2098.80

C-75%

Dhaka

142.50

450.00

600.00

1192.50

381.60

1574.10

P

Dhaka

190.00

600.00

800.00

1590.00

318.00

1908.00

P-75%

Dhaka

142.50

450.00

600.00

1192.50

238.50

1431.00

C

Other

152.00

480.00

640.00

1272.00

407.04

1679.04

C-75%

Other

114.00

360.00

480.00

954.00

305.28

1259.28

P

Other

152.00

480.00

640.00

1272.00

254.40

1526.40

P-75%

Other

114.00

360.00

480.00

954.00

190.80

1144.80

  

  

Barbados - Currency; dollar (BDS). NOTE: One Rate For Country

C

Bridgetown

21.00

47.00

60.00

128.00

40.96

168.96

C-75%

Bridgetown

15.75

35.25

45.00

96.00

30.72

126.72

P

Bridgetown

21.00

47.00

60.00

128.00

25.60

153.60

P-75%

Bridgetown

15.75

35.25

45.00

96.00

19.20

115.20

  

  

Belarus - Currency; dollar (US). NOTE: One Rate For Country

C

Minsk

2.00

6.50

13.00

21.50

6.88

28.38

C-75%

Minsk

1.50

4.88

9.75

16.13

5.16

21.29

P

Minsk

2.00

6.50

13.00

21.50

4.30

25.80

P-75%

Minsk

1.50

4.88

9.75

16.13

3.23

19.35

  

  

Belgium - Currency; euro

C

Brussels

*

20.00

29.00

49.00

19.60

68.60

C-75%

Brussels

*

15.00

21.75

36.75

14.70

51.45

P

Brussels

*

20.00

29.00

49.00

12.25

61.25

P-75%

Brussels

*

15.00

21.75

36.75

9.19

45.94

C

Other

*

16.00

23.20

39.20

15.68

54.88

C-75%

Other

*

12.00

17.40

29.40

11.76

41.16

P

Other

*

16.00

23.20

39.20

9.80

49.00

P-75%

Other

*

12.00

17.40

29.40

7.35

36.75

  

  

Belize - Currency; dollar (BZ)

C

Belize City

10.00

28.00

42.00

80.00

25.60

105.60

C-75%

Belize City

7.50

21.00

31.50

60.00

19.20

79.20

P

Belize City

10.00

28.00

42.00

80.00

16.00

96.00

P-75%

Belize City

7.50

21.00

31.50

60.00

12.00

72.00

C

Other

8.00

22.40

33.60

64.00

20.48

84.48

C-75%

Other

6.00

16.80

25.20

48.00

15.36

63.36

P

Other

8.00

22.40

33.60

64.00

12.80

76.80

P-75%

Other

6.00

16.80

25.20

48.00

9.60

57.60

  

  

Benin - Currency; franc (CFA)

C

Cotonou

7000.00

8000.00

12000.00

27000.00

8640.00

35640.00

C-75%

Cotonou

5250.00

6000.00

9000.00

20250.00

6480.00

26730.00

P

Cotonou

7000.00

8000.00

12000.00

27000.00

5400.00

32400.00

P-75%

Cotonou

5250.00

6000.00

9000.00

20250.00

4050.00

24300.00

C

Other

5600.00

6400.00

9600.00

21600.00

6912.00

28512.00

C-75%

Other

4200.00

4800.00

7200.00

16200.00

5184.00

21384.00

P

Other

5600.00

6400.00

9600.00

21600.00

4320.00

25920.00

P-75%

Other

4200.00

4800.00

7200.00

16200.00

3240.00

19440.00

  

  

Bermuda - Currency; dollar (US). NOTE: One Rate For Country

C

Hamilton

18.00

24.00

37.00

79.00

25.28

104.28

C-75%

Hamilton

13.50

18.00

27.75

59.25

18.96

78.21

P

Hamilton

18.00

24.00

37.00

79.00

15.80

94.80

P-75%

Hamilton

13.50

18.00

27.75

59.25

11.85

71.10

  

  

Bhutan - Currency; ngultrum. NOTE: One Rate For Country

C

Thimphu

*

*

*

*

40.00%

*

C-75%

Thimphu

*

*

*

*

30.00%

*

P

Thimphu

*

*

*

*

25.00%

*

P-75%

Thimphu

*

*

*

*

18.75%

*

  

  

Bolivia - Currency; dollar (US)

C

La Paz

7.50

10.00

11.50

29.00

9.28

38.28

C-75%

La Paz

5.63

7.50

8.63

21.75

6.96

28.71

P

La Paz

7.50

10.00

11.50

29.00

5.80

34.80

P-75%

La Paz

5.63

7.50

8.63

21.75

4.35

26.10

C

Other

6.00

8.00

9.20

23.20

7.42

30.62

C-75%

Other

4.50

6.00

6.90

17.40

5.57

22.97

P

Other

6.00

8.00

9.20

23.20

4.64

27.84

P-75%

Other

4.50

6.00

6.90

17.40

3.48

20.88

  

  

Bosnia-Herzegovina - Currency; euro

C

Sarajevo

*

21.00

33.00

54.00

21.60

75.60

C-75%

Sarajevo

*

15.75

24.75

40.50

16.20

56.70

P

Sarajevo

*

21.00

33.00

54.00

13.50

67.50

P-75%

Sarajevo

*

15.75

24.75

40.50

10.13

50.63

C

Other

*

16.80

26.40

43.20

17.28

60.48

C-75%

Other

*

12.60

19.80

32.40

12.96

45.36

P

Other

*

16.80

26.40

43.20

10.80

54.00

P-75%

Other

*

12.60

19.80

32.40

8.10

40.50

  

  

Botswana - Currency; pula

C

Gaborone

57.00

80.00

100.00

237.00

75.84

312.84

C-75%

Gaborone

42.75

60.00

75.00

177.75

56.88

234.63

P

Gaborone

57.00

80.00

100.00

237.00

47.40

284.40

P-75%

Gaborone

42.75

60.00

75.00

177.75

35.55

213.30

C

Other

45.60

64.00

80.00

189.60

60.67

250.27

C-75%

Other

34.20

48.00

60.00

142.20

45.50

187.70

P

Other

45.60

64.00

80.00

189.60

37.92

227.52

P-75%

Other

34.20

48.00

60.00

142.20

28.44

170.64

  

  

Brazil - Currency; dollar (US)

C

Brasilia

*

13.50

17.00

30.50

12.20

42.70

C-75%

Brasilia

*

10.13

12.75

22.88

9.15

32.03

P

Brasilia

*

13.50

17.00

30.50

7.63

38.13

P-75%

Brasilia

*

10.13

12.75

22.88

5.72

28.59

C

Rio de Janeiro

8.00

16.00

21.00

45.00

14.40

59.40

C-75%

Rio de Janeiro

6.00

12.00

15.75

33.75

10.80

44.55

P

Rio de Janeiro

8.00

16.00

21.00

45.00

9.00

54.00

P-75%

Rio de Janeiro

6.00

12.00

15.75

33.75

6.75

40.50

C

Sao Paulo

10.00

17.00

20.00

47.00

15.04

62.04

C-75%

Sao Paulo

7.50

12.75

15.00

35.25

11.28

46.53

P

Sao Paulo

10.00

17.00

20.00

47.00

9.40

56.40

P-75%

Sao Paulo

7.50

12.75

15.00

35.25

7.05

42.30

C

Other

*

10.80

13.60

24.40

9.76

34.16

C-75%

Other

*

8.10

10.20

18.30

7.32

25.62

P

Other

*

10.80

13.60

24.40

6.10

30.50

P-75%

Other

*

8.10

10.20

18.30

4.58

22.88

  

  

Brunei - Currency; dollar (B). NOTE: One Rate For Country

C

Bandar Seri Begawan

15.00

27.00

42.00

84.00

26.88

110.88

C-75%

Bandar Seri Begawan

11.25

20.25

31.50

63.00

20.16

83.16

P

Bandar Seri Begawan

15.00

27.00

42.00

84.00

16.80

100.80

P-75%

Bandar Seri Begawan

11.25

20.25

31.50

63.00

12.60

75.60

  

  

Bulgaria - Currency; dollar (US)

C

Sofia

*

19.00

27.00

46.00

18.40

64.40

C-75%

Sofia

*

14.25

20.25

34.50

13.80

48.30

P

Sofia

*

19.00

27.00

46.00

11.50

57.50

P-75%

Sofia

*

14.25

20.25

34.50

8.63

43.13

C

Other

*

15.20

21.60

36.80

14.72

51.52

C-75%

Other

*

11.40

16.20

27.60

11.04

38.64

P

Other

*

15.20

21.60

36.80

9.20

46.00

P-75%

Other

*

11.40

16.20

27.60

6.90

34.50

  

  

Burkina Faso - Currency; franc (CFA)

C

Ouagadougou

6100.00

8400.00

9500.00

24000.00

7680.00

31680.00

C-75%

Ouagadougou

4575.00

6300.00

7125.00

18000.00

5760.00

23760.00

P

Ouagadougou

6100.00

8400.00

9500.00

24000.00

4800.00

28800.00

P-75%

Ouagadougou

4575.00

6300.00

7125.00

18000.00

3600.00

21600.00

C

Other

4880.00

6720.00

7600.00

19200.00

6144.00

25344.00

C-75%

Other

3660.00

5040.00

5700.00

14400.00

4608.00

19008.00

P

Other

4880.00

6720.00

7600.00

19200.00

3840.00

23040.00

P-75%

Other

3660.00

5040.00

5700.00

14400.00

2880.00

17280.00

  

  

Burundi - Currency; franc (BU)

C

Bujumbura

7600.00

15300.00

18300.00

41200.00

13184.00

54384.00

C-75%

Bujumbura

5700.00

11475.00

13725.00

30900.00

9888.00

40788.00

P

Bujumbura

7600.00

15300.00

18300.00

41200.00

8240.00

49440.00

P-75%

Bujumbura

5700.00

11475.00

13725.00

30900.00

6180.00

37080.00

C

Other

6080.00

12240.00

14640.00

32960.00

10547.20

43507.20

C-75%

Other

4560.00

9180.00

10980.00

24720.00

7910.40

32630.40

P

Other

6080.00

12240.00

14640.00

32960.00

6592.00

39552.00

P-75%

Other

4560.00

9180.00

10980.00

24720.00

4944.00

29664.00

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