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Appendix D - Allowances - Module 4 - Effective January 1, 2005

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Notice to the reader: This document is no longer in effect. It has been archived online and is kept purely for historical purposes.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 January 1, 2005

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 January 1, 2005
  • 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
Breakfast Lunch Dinner Meal Total Incidental
Amount
GRAND
TOTAL
(Taxes
Included)
   Afghanistan - Currency; dollar (US)
C Kabul * 4.00 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
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C = Commercial Accommodation
P = Non-commerical Accommodation
* = Reasonable and justifiable expenses. Receipts required.
   Country
City
Breakfast Lunch Dinner Meal Total Incidental
Amount
GRAND
TOTAL
(Taxes
Included)
   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 500.00 600.00 700.00 1800.00 576.00 2376.00
C-75% Dhaka 375.00 450.00 525.00 1350.00 432.00 1782.00
P Dhaka 500.00 600.00 700.00 1800.00 360.00 2160.00
P-75% Dhaka 375.00 450.00 525.00 1350.00 270.00 1620.00
C Other 400.00 480.00 560.00 1440.00 460.80 1900.80
C-75% Other 300.00 360.00 420.00 1080.00 345.60 1425.60
P Other 400.00 480.00 560.00 1440.00 288.00 1728.00
P-75% Other 300.00 360.00 420.00 1080.00 216.00 1296.00
  
   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 160.00 260.00 330.00 750.00 240.00 990.00
C-75% Thimphu 120.00 195.00 247.50 562.50 180.00 742.50
P Thimphu 160.00 260.00 330.00 750.00 150.00 900.00
P-75% Thimphu 120.00 195.00 247.50 562.50 112.50 675.00
  
   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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