Canada Revenue Agency
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Travel and Living Guidelines for Contractors

Where contractors are required to travel under the terms and conditions of a formal contract with the Canada Revenue Agency (CRA), they must adhere to the provisions of Appendix B - CCRA Kilometric Rates, Appendix C - Meals and Allowances, and Appendix D - Daily Meal Rates at Locations Abroad, of the Financial Administration Directorate Travel Policy. Contractors must consult these guidelines prior to submitting travel expenses.