national travel directive rates

• Why We’re Different
• Social Responsibility

Government Travel Services

• Government Online Booking Tool
• Government Event Management
• Air Services
• Corporate Online Booking
• Corporate Travel Solutions
• Corporate Event Management
• Corporate Hotel Programs
• Corporate Car Rentals
• Corporate Private Jet Rental
• Corporate Incentive Vacation Travel
• Intelligent Traveler
• Reporting Capabilities
• Invoice Lookup
• Government Online Booking
• Agent Pipeline
• Complete College
• Vanguard Inspection
• Report Card
• Visa & Passports
• Flight Stats
• Insider Report

Federal, State, and Local Government solutions built with your security in mind!

National travel has over 40 years of experience working in government travel management and continues to serve some of the largest federal, state, and local government agencies with some of the toughest travel requirements there are..

From deploying thousands of travelers to natural disaster zones, to handling humanitarian teams moving through dangerous countries around the world. We know the job our government travelers are doing is vital work and they know who to trust to handle the travel arrangements.

We know every government agency is a little different and will customize your travel management to fit what YOU need out of your travel!

GSA Certification

View our updated GSA Contract that has led many government agencies to trust National Travel as their preferred travel partner.

Strategic Partnerships

National Travel works with a variety of expense management tools inclosing Concur, ChromeRiver, and many more! These relationships help make your travel program operations smooth and easy to manage.

Policy Enforcement

Our years of government experience have taught us the nuances of government travel policies and our resources help to enforce it!

Airline Ticketing Agency

We help find the most efficient, comfortable, and best route by:

• Comparing alternate origins/destinations to find the best options for you.
• Analyzing connection cities and times to avoid missed connects and create a stress-free flight experience.
• Comparing seat maps across airlines and departure times to find the most comfortable option for you.
• Give instant access to the itinerary via Email, the IT App, or our Website for quick reference.

Additional government travel services for your convenience

• Flight Insurance – We include a standard flight life insurance of up to $250,000 per traveler to cover the unlikely event of an airline accident.
• Frequent Flyer enrollment assistance if requested.
• Save all membership numbers in the traveler’s profile so you don’t need to remember them.
• Seat selection, monitoring, and purchasing, if your preference is not available, we will monitor your flight for a better seat to open up or help in purchasing a better seat at your request.
• Baggage tracking or lost baggage assistance so you can get on with your life while we track down your luggage.
• Traveler’s Rights Advisement, we know what the airlines are responsible for and how to help in any situation.
• Split Ticket Payments – We can accept multiple forms of payment on ticket purchases if needed.
• Flight Stats Monitoring – automated system that watches for any travel interruptions so you know faster and can plan ahead.
• En-Route Assistance – We are here to provide assistance or recommendations throughout your entire travel experience, so you always have a travel expert in your pocket.

Services you can depend on

Special Services

Flight stats monitoring, irregular flight operations, international travel, software that keeps a watchful eye on all our airline reservations to alert of any interruptions, delays, or cancellations so you can rest easy.

Our agents are constantly monitoring the Flight Stats system which alerts us if any reservation we have booked could suffer interruptions. This allows us to alert our travelers as soon as something comes up so we can help you to adapt faster and get back to your business. We will reach out with a phone ca

ll with new flight options already selected to get your travelers rerouted faster so they can always get where they need to be when they need to be there.

A Critical Special Service

Irregular Operations (IROPs) training is a priority for all of National Travel’s advisors. Each traveler’s flight interruption, or potential problem, is acted on in real time. On many occasions, our Travel Specialist will have already selected alternate flights for an itinerary as a backup, before the client is even aware of the issue!

Our advantage is that we research and analyze not only one airline or routing, but on multiple airlines and routing options to find the best solution. On a stormy winter day, it is not uncommon for our Concierge Group to act as triage in routing flight status reports to our Travel Advisors, who may have hundreds of these issues to work through during a daily operation. Our services, including the rerouting and re-booking of itineraries impacted by IROPs, are available 24 hours a day, without charge!

Special Service – International Desk

Our team of globe-trotting agents are able to assist with country specific travel recommendations, cultural advice, restaurant recommendations/reservations, and much more!

Our Agents will assist with:

• Passport and VISA Assistance/Procurement
• Global Entry Payment/Procurement
• Interpreter Procurement and Assistance
• International Currency Exchange
• Country Briefing Protocol
• International Meet and Greet Reservations
• International Black Car Reservations
• Rail Schedules, Ferry Reservations
• Consolidator Ticket Review
• Duty of Care- stay connected with your travelers traveling internationally.
• CDC Bulletins, State Bulletins, Embassy Locations
• In-house Monitoring, Passengers on a Plane

Participating with FedRooms and being a full-service travel agency, National Travel’s Hotel Program presents the most in selections and value.

The benefits of the program are:

• Rates are always at or below per diem
• No hidden service or resort fees unless requested by the traveler
• No minimum stay requirement
• More than 180+ plus chains

Many of the FedRoom properties also offer:

• Free Breakfast
• Free Parking
• Free Internet
• Free Airport Transfers
• Free Shuttle to Your Government Facility
• Generous cancellation policy

Being a Full-Service Agency, our program allows our agent to contact any property and negotiate the best rates on your behalf.  You never have to worry about limited space or budgets, as our agents will always work to find the best location at the best rate for you.

Government Travel Ground Transportation

• Easy Booking with any rental company through our online tool or with an agent.
• Memberships and Preferences are saved so you always get your reward points and do not need to remember any numbers.
• Assistance with Receipts and Refunds so you can get on with your day, while we take care of this for you.
• Negotiate corporate rates to gain company discounts and set up preferred vendors.

Uber and Lyft for Business Use

National Travel has organized an Uber or Lyft for Business arrangement that allows us:

• The ability to schedule rides for travelers in real-time or in advance.
• No need for your travelers to have the Uber or Lyft app.
• We track rides through an online dashboard from start to finish.
• Ability to charge your card after the ride is taken and add this to your invoice.

See why we’re different

National Travel Chase Tower Suite 100 707 Virginia Street East Charleston, WV 25301

800-624-8283

[email protected]

Quick Links

Government Travel Corporate Travel Vacation Travel Intelligent Traveler Reporting Invoice Lookup Government Booking Corporate Booking GSA Rates Report Card Visa & Passports Flight Status Privacy Policy Online Policy

Employee and Non-employee Travel Allowances

The allowances described below reflect current economic conditions and are calculated based on the standards and oversight that are applicable to departments and other entities of the Government of Canada subject to the Treasury Board policy instruments, in both spirit and intent, and in manners that are consistent with IDRC’s operations and obligations. 

The primary source of information for establishing the IDRC’s travel allowances is the appendices of the travel directive of the National Joint Council of Canada (NJC). Where NJC calls for actual and reasonable costs of meals, IDRC prefers to use allowances in order to more efficiently control its expenses; consequently, IDRC refers to the rates established by the UN’s International Civil Service Commission in the latter case. IDRC reviews its travel allowances on a quarterly basis to make sure that they are adjusted to the changing cost of living and that they remain aligned with the sources described above.

Allowance rate tables are available below for both employees and non-employees. The rates are applicable to all travel commencing on or after the effective date indicated in each table.

1. Dependant care allowance – Employee Travel Policy, section 12.4   An eligible employee is entitled to the reimbursement of incremental dependent care expenses, supported by receipts, up to the rate noted in the table.

2. Use of private vehicle – Employee Travel Policy, sub-section 12.10.4  Where employees are authorized to travel by private vehicle on Centre business, they shall be reimbursed at a rate noted in the table (taxes included). Normally, reimbursement for the use of personal vehicles happens at IDRC’s head office in Ottawa and exceptionally in regional offices (as per paragraph 8.8.5(b) of Chapter 8 on Overseas Staff - Ottawa-hired of MPM Volume I). In both cases, IDRC uses the same flat rate allowance per kilometre that is applied for the use of private vehicles in Ontario as published by the NJC. 

3. Non-commercial accommodation – Employee Travel Policy, section 12.1   An employee lodging in non-commercial accommodation, while on travel status, may claim the amount noted in the table and the amount is exclusive of the meal per diem.

Refer to section 5 below for information on employee incidental allowances in relation to non-commercial lodging.

4. Meal allowance – Employee Travel Policy, section 12.9

• The table includes IDRC rates for 160+ countries where meal allowances are denominated in CAD.
• If any amount indicated is insufficient for a given location, or no amount is indicated for a given location, employees can claim meal expenses on the basis of actual costs supported by receipts. If actual costs are claimed, they should be claimed for the entire duration of the stay at the said location where the allowance was found to be insufficient or non-existing.

5. Incidental allowance – Employee Travel Policy, section 12.9   The incidental allowance is country or country-city specific. There is no general amount covering all locations. The incidental allowance is payable to the traveller for round-trip, same day travel provided that the duration of the official travel is at least 7.5 hours. Incidental allowances are meant to cover the costs of laundry, local telephone calls, gratuities, etc.

A lower Incidental allowance is paid to employees using a non-commercial accommodation. 

Meal and incidental per diems and other allowances - Employees  (PDF, 164 KB)

Non-Employees

1. Mobilization allowance

• The mobilization allowance is a fixed amount provided to contractors, participants and interviewees whose travel is paid by IDRC. The mobilization allowance covers the cost of airport taxes, visas, and ground transportation (taxis, shuttle service, etc.) to and from the airport.
• Two rates are provided based on domestic travel, where a visa is not required, versus international travel, where a visa may be required.
• In cases where the cost of visas largely exceeds the allowance, the IDRC may consider covering such additional expenses based upon submission of original receipts.

2. Use of Private Vehicles

In North America only, the use of private vehicles will be allowed but reimbursement of the associated costs shall not exceed the cost of the least expensive train or air transportation fare for the most direct route. Travel by private vehicle owned by non-employees will be reimbursed at the rate per kilometre indicated in the all-inclusive meal and incidental per diems and other allowances for non-employees found below. Non-employees under service contracts cannot charge fees to IDRC for travel time when using private vehicles.

The cost of using private vehicles outside of North America will be built into service contract fees or participants’ travel grants, as applicable.

3. Accommodation

The standard for accommodation is a single room, in a safe environment, conveniently located and comfortably equipped. Options for accommodation generally include hotels, motels, and other commercial establishments.

Accommodation costs should be within the City Rate Limits for Accommodation of Federal Public Servants . If accommodation costs are more than 25% above the City Rate Limit, the approver of the non-employee travel authorization must explicitly approve the exception.

4. All-inclusive meal and incidental allowance   The all-inclusive meal and incidental allowance is designed to facilitate travel and cover expenses for meals, laundry, local telephone calls, gratuities, etc.

5. Treatment of HST (Canada)  The all-inclusive meal and incidental allowance for Canada includes the harmonized sales tax (HST). As such, contractors working in Canada must not claim HST on top of the allowance for Canada provided in the table below. 

All-inclusive meal and incidental per diem rates and other allowances - Non-employees  (PDF, 162 KB)

• Skip to main content
• Skip to footer

Buyandsell.gc.ca

Public Services and Procurement Canada

Travel and Living Expenses - National Joint Council Travel Directive

Attention! We’ve Moved! The Supply Manual has moved to the CanadaBuys website. Check out the new landing page for the Supply Manual .

Attention! As part of the Acquisitions Program’s transformation agenda, PSPC is planning to archive and migrate the SACC manual to the CanadaBuys website. The SACC manual will continue to be available on the BuyandSell website to ensure continuity of service during this transition period. At this time, an initial version of the archived version of the SACC has been posted on CanadaBuys. We encourage you to go visit the site and get comfortable with the new format of the SACC at the following:

Archived - Standard Acquisition Clauses and Conditions Manual | CanadaBuys

We appreciate your continued feedback and cooperation during this transition.

Legal text for SACC item

The Contractor will be reimbursed its authorized travel and living expenses reasonably and properly incurred in the performance of the Work, at cost, without any allowance for profit and/or administrative overhead, in accordance with the meal, and private vehicle allowances specified in Appendices B, C and D of the National Joint Council Travel Directive , and with the other provisions of the directive referring to "travellers", rather than those referring to "employees". Canada will not pay the Contractor any incidental expense allowance for authorized travel.

All travel must have the prior authorization of the ________ ( insert "Technical" or "Project" or "Contracting" ) Authority.

All payments are subject to government audit.

Estimated Cost: $ _____ .

Language selection

• Français fr

Directive on Travel

Version number: 2.17

Version date: April 1, 2024

Upon request, this corporate policy instrument (CPI) is available in multiple formats for individuals with a visual impairment (email Multiple Media-PAB (CRA) ).

Table of contents

• Effective date
• Application
• Related corporate policy instruments
• Objectives and outcomes
• Requirements
• Roles and responsibilities
• Review and assessment
• Version history
• Definitions

1. Effective date

The Directive on Travel received Board of Management (Board) approval and came into effect on June 16, 2020 (Board Resolution #2020-2021-06).

This directive replaces the 2013 Travel Directive and the 2006 Travel Loyalty Programs Policy.

For the version history of this document, see  section 11 .

2. Application

The directive applies to employees and other persons travelling on Canada Revenue Agency (CRA) business, such as Members of Parliament, the Minister’s exempt staff and contractors, and is mandatory to follow. It does not apply to those persons whose travel is governed by other authorities, such as the Minister.

The term "employees" has been deliberately used throughout the directive to distinguish entitlements that apply to strictly employees. Sections pertaining to "travellers" apply to contractors and other persons travelling on CRA business. For the purposes of this directive, the term employee will encompass members of the Board.

The Code of Integrity and Professional Conduct highlights the rules, and describes the values, that guide CRA employees in their work. The Code, along with the CRA Foundation Framework for Corporate Policy, sets out the requirement to follow CPIs.

Consequences of non-compliance for employees: failure to comply with CPIs may result in corrective measures, including administrative and disciplinary action.

To help interpret and implement this directive, key terms are defined in the Definitions section.

3. Related corporate policy instruments

This directive flows from the Policy on Financial Management and Financial Administration.

This directive should be read in conjunction with the Directive on Pre-approval of Travel, Hospitality, Conferences and Event Expenditures.

For any other related CPIs, see References .

4. Overview

This directive sets out the financial administration requirements for the reimbursement of reasonable expenses necessarily incurred by travellers on CRA business.

The kilometric rates and meal allowances set out in this directive are those guided and established by the National Joint Council (NJC). While this directive is guided by the NJC, the entitlements of the employees will be determined in accordance with the provisions of this directive.

The Canada Revenue Agency Act  (CRA Act) provides the authority for the CRA to set its own policy instruments for certain financial administration activities. These activities are listed in the Policy on Financial Management and Financial Administration in Appendix A: CRA specific activities under financial administration. This authority is reflected in this directive.

Travel entitlements under the requirements of the Directive on Relocation are not covered under this directive.

Executive groups, the Board of Management members, the Commissioner and Deputy Commissioner are provided special travel authorities guided by Treasury Board's Special Travel Authorities  as per Order-In-Council (number P.C. 1997-1810).

Headquarters area, as referred to in this directive, pertains to the area surrounding the traveller's workplace having a perimeter that is at a distance of 16 km from the workplace, measured by the most direct, safe and practical road route.

5. Objectives and outcomes

5.1 objectives.

5.1.1 - To ensure fair and consistent treatment of employees and other persons travelling on CRA business to fulfill the CRA's mandate.

5.1.2 - To ensure the entitlements of the travellers do not constitute income or other compensation that would open the way for personal gain.

5.2 Outcomes

5.2.1 - Effective governance and oversight over the financial administration of travel entitlements.

5.2.2 - The CRA travel expenditures are managed efficiently and effectively in a fashion that will withstand audit and public scrutiny.

5.2.3 - The most economical, environmental and practical travel arrangements are selected.

6. Requirements

6.1 authorization.

6.1.1 All CRA travel must be pre-approved as per the requirements of the Directive on Pre-approval of Travel, Hospitality, Conferences and Events.

6.1.2 All travel is approved in accordance with the Delegation of Spending and Financial Authorities Matrix for Agency Activities.

6.1.3 Sustainable travel options should be considered during the pre-authorization of travel arrangements.

6.1.4 Travellers will not be paid for travel expenses related to travel for personal reasons.

6.2 Travel advances

6.2.1 A provision of an advance is provided to cover travel expenses where government approved services or products are not prepaid or when an employee on CRA business travel chooses not to use a Designated Travel Card (DTC).

6.2.2 Employees will be provided with a travel advance only if all overdue advances have been accounted for.

6.2.3 Contractors are not entitled to travel advances.

6.3 Workplace change

6.3.1 When there is a permanent workplace change such as displacement resulting from a staffing action, the employee is not entitled to travel expenses between the residence and the new workplace.

6.3.2 When an employee is asked to report from a permanent workplace to a temporary workplace for a period of less than 30 consecutive calendar days, the requirements of this directive shall apply.

6.3.3 When an employee is assigned from a permanent workplace to a temporary workplace for a period of 30 consecutive calendar days or more, the CRA is to notify the employee in writing in advance of the temporary workplace change. This written notice cannot be backdated.

• 6.3.3.1 The requirements of this directive will not apply if the employee is notified in writing 30 calendar days or more in advance of the temporary workplace change.
• 6.3.3.2 If the employee is notified in writing for a period of 29 calendar days or less prior to the start date at the temporary workplace or 30 calendar days or less after the start date at the temporary workplace, the requirements of this directive will apply from the start date at the temporary workplace up to a maximum of 30 calendar days following the date of the written notice.
• 6.3.3.3 In the event the employee is not notified of the temporary workplace change in writing within the first 30 calendar days following the start date at the temporary workplace, the requirements of this directive will apply up to a maximum of 60 calendar days following the start date at the temporary workplace.

6.4 Virtual work

6.4.1 Employees who are authorized to telework, working remotely from another CRA establishment or field work, whereby a virtual work agreement has been duly signed, the building to which they report remains their workplace.

6.4.2 When required to travel to a location other than their workplace and conditions in the CRA Policy on Workplace Management and associated guide on Virtual Work Arrangements are met, this directive will apply.

6.5 Accommodation

6.5.1 The standard for accommodation is a single room, in a safe environment, conveniently located and comfortably equipped.

6.5.2 A traveller who chooses private non-commercial accommodation, including their secondary residence, will be paid the rate specified in the CRA Directive on Travel Appendix B: Meals and Allowances or the CRA Directive on Travel Appendix C: Daily Meals Rates at Locations Abroad , as applicable, in this directive.

6.5.3 A traveller is to stay in institutional accommodations when travel is related to activities held in an institution subject to availability.

6.5.4 When travel plans change and the accommodation will not be required, the traveller must ensure that reservations are cancelled. Non-cancellable accommodations should not normally be booked. Delegated managers have discretion to authorize such requests.

6.5.5 For extended travel at the same location, accommodation at corporate residences, apartments, private non-commercial accommodation or government and institutional accommodation is encouraged. In instances where the CRA pays for accommodation for multiple travellers sharing the same accommodation, the private non-commercial accommodation rate is payable to only one traveller.

6.5.6 Accommodation expense at the temporary duty travel location will only be paid if the traveller maintains a residence as this entitlement is granted on the basis that a traveller incurs incremental costs while on CRA business travel.

6.5.7 The Public Services and Procurement Canada Accommodation and Car Rental Directory (external link)  must serve as a guide for the cost, location and selection of accommodation. It is the traveller's responsibility to verify the city rate limit (external link)  for their destination and determine if the supplier they wish to use has a rate within or above the limit.

• 6.5.7.1 If there is no suitable accommodation within the city rate limit, the traveller must obtain authorization from the delegated manager before booking accommodation with a rate that is above the limit and attach a justification with the travel claim.

6.5.8 If travellers will be on extended travel at the same location for more than 30 consecutive calendar days and there is a furnished apartment or corporate residence available in the surrounding area of the temporary duty travel location, those accommodations are to be selected.

• 6.5.8.1 If after the 30th calendar day of extended travel at the same location, the traveller chooses to stay in a hotel, the traveller will receive up to the average cost of the furnished apartment or corporate residence available in the surrounding area of the temporary duty travel location.

6.5.9 Travel within headquarters (HQ) area

• live-in conferences, meetings and training courses; or
• exceptional situations that require travellers to remain close to their posts for long periods in excess of normal working hours, such as policing activities during a crisis, or extended collective bargaining sessions.
• 6.5.9.2 Where authorization has been provided for overnight accommodation within the traveller's HQ area, the traveller will be paid for overnight accommodation in accordance with the requirements of section 6.5 Accommodation of this directive.

6.5.10 Travel outside HQ area

• 6.5.10.1 A traveller authorized to travel outside of the HQ area will be paid for overnight accommodation in accordance with the requirements of section 6.5 Accommodation of this directive.
• 6.5.10.2 When a traveller is required to return to the HQ area on CRA business, accommodation at the HQ area will not be paid.

6.6.1 The meal allowances contained in this directive are directed at travellers who are on travel status (reference in the Definitions section) with the exception of section 6.6.7 Travel Within HQ Area of this directive.

• 6.6.1.1 Travel within Canada and the Continental U.S.A., the meal allowances are found in the CRA Directive on Travel Appendix B: Meals and Allowances .
• 6.6.1.2 Travel outside of Canada and the Continental U.S.A., the meal allowances are found in the CRA Directive on Travel Appendix C: Daily Meals Rates at Locations Abroad .

6.6.2 Meal allowances at the temporary duty travel location will only be paid if the traveller maintains a residence as this entitlement is granted on the basis that a traveller incurs incremental costs related to meals while on CRA business travel.

6.6.3 No meal allowance will be paid when meals are provided and meet the traveller's needs, such as when the carrier serves meals on route or when the meal is included in the accommodation cost.

6.6.4 Where travellers incur out of pocket expenses to supplement meals provided, such as to meet the traveller's dietary needs, the actual costs incurred will be paid, based on receipts, up to the applicable meal allowance.

6.6.5 Where travellers must incur meal costs that are higher than the established meal rates in situations outside the travellers' control, the travellers will be paid the actual and reasonable expenses incurred for meals on that travel day, based on receipts.

6.6.6 Travellers will be paid the applicable meal allowance for each breakfast, lunch and dinner while on travel status.

6.6.7 Travel within HQ area

• when travellers are required to work through or beyond normal meal hours and are clearly placed in situations of having to spend more for the meal than would otherwise be the case;
• when travellers are required to attend conferences, seminars, meetings or public hearings during the weekend or holidays;
• when travellers are required to attend formal full-day conferences, seminars, meetings or hearings and where meals are an integral part of the proceedings;
• when the CRA representatives are involved in collective bargaining proceedings;
• when intensive task force or committee studies are enhanced by keeping participants together over a normal meal period;
• when the reimbursement of meal expenses is clearly reasonable and justifiable as a direct result of a traveller's duties; or
• when covered by the terms and conditions of employment or collective agreements.

6.6.8 Travel outside HQ area

• 100% of the applicable daily meal allowance from day 1 through day 30;
• 75% of the meal allowance starting on day 31 through day 120, when corporate residences or furnished apartments are available to travellers in the area surrounding the temporary duty travel location, or when travellers choose to stay in private accommodation; and
• 50% of meal allowance on day 121 onwards when corporate residences or furnished apartments are available to travellers in the area surrounding the temporary duty travel location, or when travellers choose to stay in private accommodation.
• 6.6.8.2 If no corporate residences or furnished apartments are available in the area surrounding the temporary duty travel location resulting in the traveller having to stay in a regular hotel, 100% of the applicable daily meal allowance will be covered. Justification must be provided with the travel claim.
• 6.6.8.3 Where travellers are occupying their secondary residence for CRA business purposes, the travellers are entitled to be paid the applicable meal allowances for private accommodation in accordance with the CRA Directive on Travel Appendix B: Meals and Allowances or CRA Directive on Travel Appendix C: Daily Meals Rates at Locations Abroad .

6.7 Incidental expense allowance

6.7.1 The incidental expense allowance contained in this directive are directed at travellers who are on travel with an overnight stay. Incidental expense allowance:

• 6.7.1.1 Travel within Canada and the Continental U.S.A. are found in the CRA Directive on Travel Appendix B: Meals and Allowances .
• 6.7.1.2 Travel outside of Canada and the Continental U.S.A. are found in the CRA Directive on Travel Appendix C: Daily Meals Rates at Locations Abroad .

6.7.2 For extended travel at the same temporary duty travel location, travellers will receive:

• 100% of the daily incidental expense allowance from day 1 through day 30; and
• 75% of the incidental expense allowance from day 31 onward when corporate residences or furnished apartments are available to travellers in the area surrounding the temporary duty travel location, or when the travellers choose to stay in private accommodation.

6.7.3 Where travellers are occupying their secondary residence for CRA business purposes, the travellers are entitled to be paid the applicable incidental expense allowance in accordance with the CRA Directive on Travel Appendix B: Meals and Allowances or CRA Directive on Travel Appendix C: Daily Meals Rates at Locations Abroad .

6.8 Transportation

6.8.1 The delegated manager, in consultation with the traveller, selects the mode of transportation.

6.8.2 The selection of the mode of transportation must be based on cost, duration, convenience, safety and practicality. The CRA’s Departmental Sustainable Development Strategy  must be taken in consideration when looking at travel options.

6.8.3 Where travellers are authorized to travel by a given mode and class of transportation and the travellers propose to travel to the temporary duty travel location by alternate means, the maximum amount payable for travel expenses must not exceed the cost that would have been incurred had the travellers travelled by the mode and class of transportation initially authorized.

• 6.8.3.1 Where travellers are travelling from their secondary residence or anywhere outside of the residence, the maximum amount payable for travel expenses must not exceed the cost that would have been incurred had the travellers travelled from their residence.

6.8.4 Actual and reasonable additional expenses associated with the selected modes of transportation such as seat selection will be reimbursed if prior approval from the delegated manager is obtained.

6.8.5 Taxi chits must not be used by travellers while on travel status as they are to be solely used when travelling in and around the HQ area.

6.8.6 All air travel arrangements must be booked through the Government Travel Service (GTS) except for personal portion of air travel and air travel arrangements made by contractors.

6.8.7 First class air travel is not permitted.

6.8.8 Business class air travel is not permitted within Canada, the Continental U.S.A., Caribbean, Central American countries, Bermuda, and Mexico, unless approved for exceptional circumstances by the Commissioner or Deputy Commissioner.

6.8.9 International business class air travel can be authorized by delegated managers where continuous air travel exceeds nine hours except for flights to and/or from Paris, Brussels, London and other European destinations. International business flights to these above-mentioned destinations may be authorized by the Commissioner or Deputy Commissioner under exceptional circumstances related to health, frequency of travel and timing of scheduled meetings.

6.8.10 Itineraries must be arranged to provide for an overnight stop after continuous travel time of at least nine hours unless declined by the employee.

6.8.11 Trips of less than 300 kilometres should not normally be by air except when specifically pre-authorized by the delegated manager.

Travelling to and/or from carrier terminals

6.8.12 Travellers will be reimbursed for the airport shuttle, taxi or ridesharing company fare from the traveller's residence, workplace or temporary duty travel location to the carrier's terminal and vice versa.

6.8.13 Travellers who drive a privately owned vehicle to and/or from the carrier's terminal to begin or end a period on travel status, will be paid the CRA kilometric rate specified in the CRA Directive on Travel Appendix A: CRA Kilometric Rates up to the distance between the traveller's residence, workplace or temporary duty travel location and the carrier's terminal.

6.8.14 If another person drives a traveller to and/or from the carrier's terminal, the traveller will be paid the CRA kilometric rate specified in the CRA Directive on Travel Appendix A: CRA Kilometric Rates for the round trip between the traveller's residence, the workplace or the temporary duty travel location and the carrier's terminal.

6.8.15 If a traveller and/or dependants is/are occupying a secondary residence immediately prior to the period of the traveller's travel status, the distances paid will not exceed that from the residence, workplace, and temporary duty travel location to the carrier's terminal.

Public transportation

6.8.16 Public transportation such as a bus, streetcar, subway or airport shuttle must be used whenever practical.

Taxi and ridesharing companies

6.8.17 Licensed taxis and ridesharing companies may be used on CRA business. Actual and reasonable expenses, based on receipts, will be reimbursed.

6.8.18 Rail travel in business class is allowed wherever offered by the rail company.

Traveller-driven vehicles

6.8.19 Travellers must use the most direct, safe and practical road routes and must claim expenses incurred only for distances necessarily driven on CRA business travel.

6.8.20 In the interest of safe driving, when traveller-driven vehicles are authorized, travellers will not be expected to drive more than:

• 250 kilometres after having worked a full day;
• 350 kilometres after having worked one-half day; or
• 500 kilometres on a day the traveller has not worked.

6.8.21 Travellers who drive on CRA business are to have a valid driver's license, respect all license conditions, practice safe driving, and follow all driving rules, regulations and laws that apply.

6.8.22 Travellers will be reimbursed the actual costs paid for parking the vehicle at both the workplace and at the point of call only when the cost of parking at the workplace is an additional cost that they would not normally incur.

6.8.23 Travellers will be reimbursed the actual costs of road, ferry, bridge and tunnel tolls only when these are incremental costs resulting from CRA business travel.

6.8.24 Carpooling involves the sharing of privately owned or rented vehicles for the purpose of CRA business travel and is encouraged when it is practical to do so.

CRA vehicles

6.8.25 When the CRA considers that travel by a traveller-driven vehicle is desirable, the CRA may authorize the use of a CRA vehicle, if practical.

6.8.26 Travellers must not use CRA vehicles for personal travel needs, unless specifically authorized.

6.8.27 Expenses incurred in the use of CRA vehicles will be reimbursed based on receipts.

6.8.28 Contractors are not authorized to use CRA vehicles for travel.

Rental vehicles

6.8.29 Mid-size/intermediate size cars or smaller are authorized.

6.8.30 Full-size/larger cars or other vehicle categories are authorized only when the number of passengers to be carried, the bulk or weight of the goods to be transported, or an extenuating circumstance warrants the authorization of a different vehicle category. A justification should be provided.

6.8.31 Travellers will be reimbursed the cost, based on receipts, of gasoline for the rental vehicle. Additional costs associated with winter tires and the rental cost for GPS will also be reimbursed based on receipts, if pre-authorized. The Public Services and Procurement Canada Accommodation and Car Rental Directory  shall serve as a guide for the cost and selection of vehicles.

Privately-owned vehicles

6.8.32 The kilometric rate payable when a registered vehicle is driven on CRA business in Canada will be the rate of the jurisdiction where the vehicle is registered.

6.8.33 For vehicles registered outside Canada, the kilometric rate applied will be that of the jurisdiction where the travel occurs. This rate is quoted in the CRA Directive on Travel Appendix A: CRA Kilometric Rates .

6.8.34 Delegated managers and travellers must determine the normal mode of commute to the workplace prior to approving travel under the requirements of this directive.

6.8.35 When the normal mode of commute to the workplace is a privately owned vehicle:

• 6.8.35.1 When the traveller is required to report to the workplace at the beginning of a given day prior to proceeding to point(s) of call, the distance driven between the residence and workplace is not paid.
• 6.8.35.2 When the traveller is required to report to the workplace at the end of a given day after returning from point(s) of call, the distance driven between the workplace and the residence is not paid.
• the first point of call;
• continuing on to consecutive points of call;
• to the last point of call; and
• to the residence.
• the perimeter of the HQ area to the first point of call if the first point of call is inside the HQ area; or the residence to the first point of call, if the first point of call is outside the HQ area;
• if the last point of call is outside the HQ area, the last point of call to the residence; or if the last point of call is inside the HQ area, the calculated distance to the perimeter of the HQ area.

6.8.36 When the normal mode of commute to the workplace is not a privately owned vehicle:

• the workplace (if applicable) and/or to the first point of call;
• to the workplace (if applicable) and/or to the residence.
• 6.8.36.2 If the traveller has brought a privately owned vehicle to the workplace at the delegated manager's request, but due to operational requirements, the delegated manager has determined that the privately owned vehicle would not be required for CRA business travel on that given day, the round trip will be paid between the residence and workplace.

6.8.37 The use of car sharing programs will be treated similarly to privately owned vehicles. Travellers will be paid the kilometric rates quoted in the CRA Directive on Travel Appendix A: CRA Kilometric Rates .

Motorcycles

6.8.38 Travellers using a motorcycle on CRA business will be paid the applicable rate in the CRA Directive on Travel Appendix A: CRA Kilometric Rates .

1) CRA vehicles

6.8.39 The CRA self-insures its vehicles. Only authorized employees can drive a CRA owned vehicle. Unauthorized drivers are personally liable in the event of an accident as there is no CRA liability coverage in such circumstances.

6.8.40 When driving a CRA vehicle in the Continental U.S.A., commercial insurance against third-party liability risk and personal injury is required and proof of such insurance must be carried in the vehicle. This insurance is obtained and paid for by the CRA.

2) Rental vehicles

6.8.41 Collision Damage Waiver (CDW) coverage is required for the entire period that a vehicle is rented. This coverage is provided free of charge when employees use a government approved DTC.

6.8.42 In cases where the DTC is not used and free coverage is not provided by personal credit card, the cost of the premium for the CDW will be paid by the CRA.

6.8.43 Public Liability and Property Damage (PLPD) coverage is included in the daily rental rates provided by the car rental suppliers in the Public Services and Procurement Canada Accommodation and Car Rental Directory .

6.8.44 When travelling outside Canada, including the Continental U.S.A., travellers must ensure additional coverage is obtained where required. In such circumstances, premiums for additional coverage will be paid by the CRA.

6.8.45 Insurance coverage will not be paid to contractors.

3) Privately-owned vehicles

6.8.46 The CRA assumes no financial responsibility for privately owned vehicles and is not responsible for premium costs and reimbursing deductible amounts related to insurance coverage.

6.8.47 Privately owned vehicles used on CRA business must, at a minimum, have basic insurance coverage, including the minimum PLPD coverage required by the province or territory of registration of the vehicle.

6.8.48 When Supplementary Business Insurance (SBI) is required for the applicable period on CRA business, premium costs will be paid by the CRA.

6.8.49 SBI will not be paid to contractors.

6.8.50 Travellers who intend to car share or carpool must confirm with their insurance agent that they are adequately insured.

6.9 Combined personal/business travel

6.9.1 Costs associated with personal travel or for the travel of another person accompanying travellers on CRA business travel are not reimbursable.

• 6.9.1.1 The travellers must include in their travel request the assessment of the financial impact of the personal portion of their trip.
• 6.9.1.2 Travellers will not be paid for any reduction in cost for the CRA business travel resulting from the personal travel plans.
• 6.9.1.3 Travellers will be paid only the cost of the most economical and direct route that would have been taken had no personal travel arrangement been incorporated.

6.10 Overtime and other disruption to commute

6.10.1 When there is a disruption in the employee's regular commuting pattern such as overtime or other exceptional circumstances, approved by the Commissioner, such as public health emergency, the employee will be paid additional transportation costs incurred between the residence and the workplace.

6.11 Additional expenses

Passports and medical service fees.

6.11.1 For travel outside Canada, necessary arrangements for obtaining an appropriate passport (excluding birth certificates), visa, required inoculations, vaccinations, X rays and certificates of health will be reimbursed by the CRA based on receipts.

Financial fees

6.11.2 Service charges or fees for actual and reasonable expenses for financial transactions will be reimbursed by the CRA to employees based on receipts.

6.11.3 Costs incurred to convert reasonable sums to foreign currencies and reconvert any unused balance to Canadian currency will be reimbursed by the CRA to employees based on receipts.

• 6.11.3.1 When these costs are not supported by receipts, the average Bank of Canada currency exchange rate will apply.

6.11.4 For travel outside Canada and the Continental U.S.A., employees will be reimbursed the incremental cost (that is, costs not covered by the Public Service Health Care Plan) of the prescription and actual cost of non-prescription medications, based on receipts that are specifically purchased for use by the employee at the foreign temporary duty travel location(s).

Bottled water

6.11.5 For travel outside of Canada and the Continental U.S.A., the cost of bottled water will be reimbursed, based on receipts.

6.11.6 For travel within Canada and the Continental U.S.A., the cost of bottled water is reimbursed, based on receipts, only when the water is non potable.

Dependant care

6.11.7 Dependant care expenses will be paid up to a daily maximum of:

• $35 per household with a declaration instead of a receipt; or
• $75 per household, with a receipt for services provided by an individual or a company in the business of providing dependant care services.

6.11.8 The above noted amounts apply when:

• the employee is required to be absent from the residence on authorized CRA business travel;
• the employee is the sole caregiver, or the employee's spouse or other dependant 18 years of age or older, is unavailable for reasons related to work, medical appointments or education courses;
• the dependants, residing in the employee's residence are all under 18 years of age; or when the individuals 18 years of age or over remaining at the residence are dependant on the employee for reasons of either physical or mental disability; and therefore unable to provide care;
• the former spouse, common law partner, or guardian is not scheduled to provide care;
• dependant care expenses are additional expenses incurred by the employee resulting from travelling.

6.11.9 For reimbursement of services under this requirement, the employee must complete and submit the TF750 Dependant Care form with the travel claim.

Home communication

6.11.10 Employees, whose schedules for returning to the residence from travel status have been altered for reasons outside their control, shall be reimbursed the cost of a three-minute call to the residence. A receipt is not required. The change in schedule shall be noted on the travel claim.

6.11.11 Other personal calls are not paid for when travelling within Canada and the Continental U.S.A.

6.11.12 The following entitlements apply to travel outside Canada and the Continental U.S.A.:

• 6.11.12.1 Employees on travel status will be paid, based on receipts, for a daily maximum equivalent to one five-minute personal telephone call. The maximum five minute per day telephone call is cumulative.
• 6.11.12.2 Personal telephone calls will be paid at a rate not to exceed the rate from the temporary duty travel location to the residence.
• 6.11.12.3 The daily five-minute personal telephone call provision can be exceeded for actual and reasonable expenses incurred for personal needs in unusual circumstances such as when travelling in high-risk locations, and medical emergencies at the residence, etc.

Business communication

6.11.13 Employees on travel status will be paid, based on receipts, for the costs incurred for local and long distance telephone calls placed as a result of CRA business. Business phone calls should be supported by the name of the person called.

Special assistance

6.11.14 Where a traveller with physical disabilities is required to pay for special assistance in travel (for example, taxi driver or porter), these costs will be reimbursed as additional incidental expenses, provided they are reasonable and necessary. Receipts should be provided where possible.

6.12 Weekend travel to the residence

6.12.1 The use of weekend travel to the residence requirements does not constitute a break in continuous travel at the same location.

6.12.2 An employee who is on travel status that extends through or beyond a weekend is eligible for weekend travel to the residence provision of this directive provided that the following conditions are met:

• work schedules permit the employee to be absent; and
• appropriate private or public transportation is available and its use is both practical and reasonable.

6.12.3 The requirements for weekend travel to the residence do not permit employees to be paid overtime or travel entitlements other than what is outlined in section 6.12 Weekend Travel to the Residence of this directive for travel between the temporary duty travel location and the residence.

6.12.4 The employee must work the full daily number of required hours at the temporary duty travel location prior to and following the weekend.

6.12.5 Where the employee requests to travel to the residence during normal hours of work, the delegated manager has discretion as to how the employee will compensate or report for those hours.

6.12.6 No accommodation, meals or incidentals are paid at the employee's residence.

6.12.7 - Travel in Canada and the Continental U.S.A.

• travel to the residence every weekend on average;
• travel to the residence every third weekend on average;
• weekend travel alternative – by the employee; or
• weekend travel alternative – by another person
• 6.12.7.2 Delegated managers and their employees must agree prior to the beginning of a CRA business trip whether to travel to the residence every weekend or to travel to the residence every third weekend. That choice cannot be changed during the term of the travel.

Travel to the residence every weekend on average

• If the accommodation is cancelled for the weekend, the cost of maintaining the employee on travel status over the weekend (that is, accommodation, meals, incidentals and other expense allowances); or
• If the accommodation is not cancelled for the weekend, the weekend travel to the residence transportation allowances in the CRA Directive on Travel Appendix B: Meals and Allowances for two, three or four day weekends as applicable.
• 6.12.7.4 Actual transportation costs payment limit described in section 6.12.7.3 Travel to the Residence Every Weekend on Average of this directive will be reduced by any costs incurred by the CRA on behalf of the employee at the temporary duty travel location during the period of absence, such as hotel accommodation or car rental, where the employee could have cancelled and provided cost savings.

Travel to the residence every third weekend on average

• 6.12.7.5 When the period of continuous travel status is in excess of 30 consecutive calendar days and is so far from the residence that travel to the residence every weekend is impractical, the employee may return to the residence on average every third weekend. Actual transportation costs to the residence are paid for and the accommodation at the temporary duty travel location need not be cancelled.
• one trip to the residence for travel of 4 weeks' duration;
• two trips to the residence for travel of 7 weeks' duration; and
• three trips to the residence for travel of 10 weeks' duration.

6.12.8 Travel outside Canada or the Continental U.S.A.

• 6.12.8.1 Requirements from sections 6.12.1 to 6.12.6 Weekend Travel to the Residence of this directive continue to apply for weekend travel to the residence while on Travel Outside Canada or the Continental U.S.A.
• 6.12.8.2 When the period of continuous travel status is in excess of 30 consecutive calendar days and is so far from the residence that travel to the residence every weekend is impractical, the employee may return to the residence on average every fifth weekend. Actual transportation costs are paid to the employee and the accommodation at the temporary duty travel location need not be cancelled.
• one trip to the residence for travel of 7 weeks' duration;
• two trips to the residence for travel of 12 weeks' duration;
• three trips to the residence for travel of 17 weeks' duration; and
• four trips to the residence for travel of 22 weeks' duration.

6.13 Weekend travel to the residence – alternatives

By the employee.

6.13.1 Provided that the employee is not required by the CRA to remain at the temporary duty travel location, an employee may choose to spend the weekend at an alternative location.

6.13.2 Such arrangements must be made in consideration of security and diplomatic contexts.

6.13.3 To be eligible for weekend travel to the residence alternatives provisions, the employee must cancel charges for accommodation (and meals provided on site) at the temporary duty travel location, provide a receipt for alternative commercial accommodation when used and not return home or to the HQ area during the weekend.

6.13.4 Amount paid for travel arrangements at the alternative location will not exceed the cost of maintaining the employee at the temporary duty travel location including the cost of accommodation, meals, incidentals and other expenses.

6.13.5 Amount paid for travel arrangements at the alternative location will be reduced by any costs incurred by the CRA on behalf of the employee at the temporary duty travel location during the period of absence. Transportation costs related to travel to an alternate location will not be paid.

6.13.6 Arrangements are the personal responsibility of the employee without using the government approved services. The employee assumes personal liability as if the employee was not on travel status.

6.13.7 The use of this provision does not preclude the employee's entitlement to weekend travel to the residence.

By another person

6.13.8 As an alternative to weekend travel to the residence by the employee, another person may be authorized to travel to the employee's temporary duty travel location when the transportation cost does not exceed the cost of the employee taking a weekend travel to the residence as per 6.12.7 and 6.12.8.

6.13.9 Such arrangements must be made in consideration of security and diplomatic contexts.

6.13.10 The airfare and pertinent travel arrangements must be processed through the government suppliers unless there are other more practical and economical modes of transportation.

6.13.11 Ground transportation to and from the public carrier will be paid.

6.13.12 The CRA kilometric rate will apply if a traveller-driven vehicle is used.

6.13.13 Insurance coverage for the other person is the responsibility of the employee.

6.13.14 The CRA will only cover the transportation costs for the other person and will not be responsible for any other expenses incurred by this person.

6.14 Overpayments

6.14.1 Amounts paid to travellers, which are not in accordance with the terms of this directive, will be recovered from the traveller as a debt owing to the Crown.

6.15 Loyalty programs

6.15.1 Provided there are no additional costs to the CRA, travellers on CRA business travel can join loyalty programs and retain benefits, for business or personal use, offered by government approved services and products in the travel industry.

6.16 Executive (EX) Group and the Board of Management (Board)

6.16.1 In addition to the travel requirements noted in this directive, some flexibility guided by the Treasury Board's Special Travel Authorities  has been added to the CRA Executive (EX) Group while on travel status.

6.16.2 The EX Group includes all CRA EXs (excluding equivalent groups or acting positions), including minister's exempt staff equivalent to EX-02 and above travelling on departmental business, as well as Board members whose terms of travel are not otherwise specified on appointment.

6.16.3 Transportation

• 6.16.3.1 Actual expenses may be claimed for taxis and parking, without receipts.

6.16.4 Meals

• 6.16.4.1 Claims may include the daily meal allowances or actual and reasonable meal expenses based on receipts.
• 6.16.4.2 When actual expenses are claimed for a given meal, meal allowances are applicable to other meals purchased that day (and no receipts are required).

6.16.5 Incidental expense allowance

• 6.16.5.1 Claims may include the daily incidental expense allowance or actual expense under exceptional circumstances based on receipts. However, if one decides to claim actual incidental costs instead of the pre-determined incidental expense allowance, then all incidental expenses reimbursements incurred on that trip will be on the basis of receipts.

6.17 Commissioner

6.17.1 Is subject to this directive but has discretion over commercial accommodation selected, telephone calls and meals and incidentals in excess of the per diems, based on receipts.

6.17.2 Has discretion over use of business class travel, however it must be booked through the GTS.

6.18 Contractors

6.18.1 Contractors are paid the meals, kilometric rates and incidental expense allowances specified in the CRA Directive on Travel Appendix A: CRA Kilometric Rates , CRA Directive on Travel Appendix B: Meal and Allowances , CRA Directive on Travel Appendix C: Daily Meal Rates at Locations Abroad .

6.18.2 Contractors are not entitled to home communication, dependant care and weekend travel to the residence expenses.

6.18.3 Contractors who use a private motor vehicle are entirely responsible for the management and underwriting of risk pertaining to the operation of the vehicle. Insurance premiums are paid by the contractor and are not reimbursed by the CRA other than through the payment of the kilometric allowance in the CRA Directive on Travel Appendix A: CRA Kilometric Rates .

6.19 Recovery of travel costs from third parties

6.19.1 The CRA does not recover travel costs from third parties when the conference or seminar is related to fulfilling the CRA's mandate.

6.19.2 The CRA may recover, from external organizations, travel expenses incurred by travellers who are:

• invited by external organizations to represent the CRA at conferences and seminars; or
• required to travel outside of Canada to review books and records as part of the Compliance Programs Branch's audit program.

6.20 Death, emergencies, illnesses, and injuries while travelling

Death while travelling.

6.20.1 If an employee dies while travelling, the CRA will authorize the payment of necessary expenses that are additional to those which might have been incurred had the death occurred in the HQ Area.

Emergencies, illnesses and injuries while travelling

6.20.2 An employee shall be reimbursed the necessary expenses incurred as a result of illness or accident occurring while travelling that are additional to those which might have been incurred had the employee not been absent from their residence, and which were not otherwise payable to the employee under an insurance policy, the Government Employees Compensation Act (GECA), or other authority.

6.20.3 Members of the Board are considered "employees" under the GECA and the Aeronautics Act and are therefore eligible to employment injury benefits, in the event of injury or death while attending or traveling on Board business.

6.21 Process for handling grievances

6.21.1 In cases of alleged misinterpretation or misapplication arising out of this directive, employees may grieve by filing a grievance in accordance with Procedures for handling grievances.

7. Roles and responsibilities

7.1 chair of the audit committee.

7.1.1 Reviews the Commissioner's travel expenses on a regular basis and reports the findings to the Audit Committee.

7.2 Commissioner

7.2.1 Approves exceptions to the requirements of this directive, including exception requests from the members of the Board of Management.

7.2.2 Authorizes business class air travel requests as outlined in this directive.

7.2.3 Approves exceptional circumstance of disruption to commute.

7.3 Deputy commissioner

7.3.1 Authorizes business class air travel requests as outlined in this directive.

7.4 Chief financial officer and assistant commissioner, Finance and Administration Branch

7.4.1 Reviews and approves the travel claims of the commissioner and deputy commissioner.

7.4.2 Reviews and publishes the rates for accommodation, meals, incidental expense allowance and kilometres for travel on a periodic basis.

7.5 Director of the Financial Reporting and Accounting Division, Finance and Administration Branch

7.5.1 Provides guidance and advice pertaining to processes, procedures, systems and controls supporting the management of travel expenditures.

7.5.2 Develops tools and provides training supporting the management of travel expenditures.

7.5.3 Liaises with Public Services and Procurement Canada and external suppliers for the management of travel services and travel cards.

7.5.4 Performs monitoring and verification activities pertaining to the processing of travel expenditures to ensure compliance with CRA CPIs.

7.6 Delegated managers with commitment authority (section 32 of the Financial Administration Act) and certification authority (section 34 of the Financial Administration Act)

7.6.1 Approve travel requests and claims as per the requirements of this directive.

7.6.2 Authorize all travel arrangements, including airline or rail tickets, accommodation, and meals, in accordance with the requirements of this directive through the Manager Self-Service (MSS) prior to travel.

7.6.3 Consider environmentally-preferred alternatives that are cost effective when authorizing travel arrangements.

7.6.4 Approve trips of less than 300 kilometres by air.

7.7 Employees/travellers

7.7.1 Seek authorization from the delegated manager for all travel arrangements and travel requests, including details of their needs that may require special accommodation, through the Employee Self-Service (ESS).

7.7.2 Submit travel claims for expense reimbursement through ESS within 30 calendar days after the travel is completed, including all necessary supporting documentation, receipts and explanations as required. For the purposes of the year-end exercise, travel claims should be submitted within the first 5 business days of the month of April, at the latest.

7.7.3 Retain original documents until such time as the pre or post payment audit has been completed and the CRA is satisfied that the electronic documents are legible, approximately 90 calendar days from the electronic submission date.

7.7.4 Safeguard travel advances and funds provided.

7.7.5 Resolve uncertainties related to travel entitlements by contacting the specified contacts that are outlined in section 10 of this directive prior to making travel arrangements.

7.7.6 Consider environmentally-preferred alternatives that are cost effective when selecting travel arrangements to support the Sustainable Development Policy  and the outlined goals, targets and activities in CRA’s Departmental Sustainable Development Strategy .

7.8 Administration Directorate, Finance and Administration Branch

7.8.1 Ensures travel entitlements in contracts are in accordance with the requirements of this directive.

7.8.2 Includes the travel rates and allowances in contracts— CRA Directive on Travel Appendix A: CRA Kilometric Rates , CRA Directive on Travel Appendix B: Meal and Allowances ,CRA Directive on Travel Appendix C: Daily Meal Rates at Locations Abroad , that will be used as a basis for contractors' reimbursement.

8. Review and assessment

The director of the Systems, Policy and Control Division of the Finance and Administration Branch (FAB) is responsible for the scheduled review of this directive every five years, as well as any unscheduled reviews when necessary.

To support the review process, FAB will identify and undertake any monitoring and assessment activities to help it determine if the directive is effective and being followed.

9. References

The Directive on Travel is based on the authorities set out in the legislation listed below.

Legislation

• Aeronautics Act
• Canada Revenue Agency Act
• Financial Administration Act
• Governance Employees Compensation Act
• Privacy Act

Related instruments and information:

• Code of Integrity and Professional Conduct
• Collective agreements
• CRA Foundation Framework for Corporate Policy
• CRA's Departmental Sustainable Development Strategy
• Delegation of Spending and Financial Authorities for Agency Activities, Directive on
• Discipline, Directive on
• Driver Safety Standard Operating Procedures
• Financial Management and Financial Administration, Policy Framework for
• Financial Management and Financial Administration, Policy on
• International Air Transport Association
• International Relations and Treaties Office
• Policy on Workplace Management
• Pre-approval of Travel, Hospitality, Conferences and Event Expenditures , Directive on
• Procedures for handling grievances
• Public Services and Procurement Canada Accommodation and Car Rental Directory
• Relocation, Directive on
• Sustainable Development Policy
• TBS Special Travel Authorities
• T2200-Declaration of Conditions of Employment form
• TD4-Declaration of Exemption -Employment at Special Worksite
• TF750-Dependant Care form
• Virtual Work Arrangements

10. Enquiries

Direct questions about this directive as indicated in the following table:

11. Version history

12. definitions.

The following key terms, found in this directive, are defined in the FAD Lexicon:

• Actual and reasonable expenses
• Basic insurance
• CRA business travel
• CRA kilometric rate
• Car sharing
• Commercial accommodation
• Continuous air travel
• Continuous travel time
• Corporate residence
• Declaration
• Delegated managers
• Designated Travel Card (DTC)
• Extended travel
• Government and institutional accommodation
• Government Travel Service (GTS)
• Headquarters Area
• Incidental expense allowance
• Live-in conferences
• Point of call
• Private non-commercial accommodation
• Ridesharing
• Secondary Residence
• Spouse or Common-law partner
• Supplementary business insurance (SBI)
• Temporary duty travel location
• Travel status

13. Appendices

• CRA Directive on Travel Appendix A: CRA Kilometric Rates
• CRA Directive on Travel Appendix B: Meals and Allowance
• CRA Directive on Travel Appendix C: Daily Meal Rates at Locations Abroad

Page details

An official website of the United States government

Here’s how you know

Official websites use .gov A .gov website belongs to an official government organization in the United States.

Secure .gov websites use HTTPS A lock ( ) or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.

• Explore sell to government
• Ways you can sell to government
• How to access contract opportunities
• Conduct market research
• Register your business
• Certify as a small business
• Become a schedule holder
• Market your business
• Research active solicitations
• Respond to a solicitation
• What to expect during the award process
• Comply with contractual requirements
• Handle contract modifications
• Monitor past performance evaluations
• Explore real estate
• 3D-4D building information modeling
• Art in architecture | Fine arts
• Computer-aided design standards
• Commissioning
• Design excellence
• Engineering
• Project management information system
• Spatial data management
• Facilities operations
• Smart buildings
• Tenant services
• Utility services
• Water quality management
• Explore historic buildings
• Heritage tourism
• Historic preservation policy, tools and resources
• Historic building stewardship
• Videos, pictures, posters and more
• NEPA implementation
• Courthouse program
• Land ports of entry
• Prospectus library
• Regional buildings
• Renting property
• Visiting public buildings
• Real property disposal
• Reimbursable services (RWA)
• Rental policy and procedures
• Site selection and relocation
• For businesses seeking opportunities
• For federal customers
• For workers in federal buildings
• Explore policy and regulations
• Acquisition management policy
• Aviation management policy
• Information technology policy
• Real property management policy
• Relocation management policy
• Travel management policy
• Vehicle management policy
• Federal acquisition regulations
• Federal management regulations
• Federal travel regulations
• GSA acquisition manual
• Managing the federal rulemaking process
• Explore small business
• Explore business models
• Research the federal market
• Forecast of contracting opportunities
• Events and contacts
• Explore travel
• Per diem rates
• Transportation (airfare rates, POV rates, etc.)
• State tax exemption
• Travel charge card
• Conferences and meetings
• E-gov travel service (ETS)
• Travel category schedule
• Federal travel regulation
• Travel policy
• Explore technology
• Cloud computing services
• Cybersecurity products and services
• Data center services
• Hardware products and services
• Professional IT services
• Software products and services
• Telecommunications and network services
• Work with small businesses
• Governmentwide acquisition contracts
• MAS information technology
• Software purchase agreements
• Cybersecurity
• Digital strategy
• Emerging citizen technology
• Federal identity, credentials, and access management
• Mobile government
• Technology modernization fund
• Explore about us
• Annual reports
• Mission and strategic goals
• Role in presidential transitions
• Get an internship
• Launch your career
• Elevate your professional career
• Discover special hiring paths
• Events and training
• Agency blog
• Congressional testimony
• GSA does that podcast
• News releases
• Leadership directory
• Staff directory
• Office of the administrator
• Federal Acquisition Service
• Public Buildings Service
• Staff offices
• Board of Contract Appeals
• Office of Inspector General
• Region 1 | New England
• Region 2 | Northeast and Caribbean
• Region 3 | Mid-Atlantic
• Region 4 | Southeast Sunbelt
• Region 5 | Great Lakes
• Region 6 | Heartland
• Region 7 | Greater Southwest
• Region 8 | Rocky Mountain
• Region 9 | Pacific Rim
• Region 10 | Northwest/Arctic
• Region 11 | National Capital Region
• Per Diem Lookup

Local Travel Policy

1.  Purpose . This directive provides guidance on the reimbursement of transportation expenses incurred on official business within the local area of an employee’s official worksite/duty station or appropriate alternative worksite. While the Federal Travel Regulation regulates expense reimbursement for temporary duty travel away from the official station for GSA employees, it does not provide guidance for local travel expense reimbursement.

2.  Scope and Applicability . 

     a.  This directive applies to all GSA organizations, programs, and personnel, including all Services, Staff Offices, and Regions. This Order applies to the Office of the Inspector General (OIG) to the extent that the OIG determines it is consistent with the OIG’s independent authority under the Inspector General Act and does not conflict with other OIG policies or the OIG mission. This Order applies to The Civilian Board of Contract Appeals (CBCA) to the extent that the CBCA determines it is consistent with the CBCA’s independent authority under the Contract Disputes Act and applicable Federal Court decisions and does not conflict with other CBCA policies or its mission.

     b.  Non-GSA employees who perform local travel at the request of GSA may be reimbursed as provided by their contract or inter- and intra-Government agreement, as applicable. Reimbursement to non-GSA employees will be processed through the financial system, not the E-Gov Travel Service 2 (ETS2).

3.  Cancellation . This directive cancels and supersedes OAS 5770.1, Local Travel.

4.  Responsibilities . The Office of Travel and Charge Card Services, Office of Administrative Services (OAS) develops local travel policy for GSA employees. Regional offices may supplement this policy, but regional policy may not change or conflict with official policy. Regional policy must be cleared by the Office of Travel and Charge Card Services.

5.  Revisions . The following changes have been made to the Order:

     a.  All references to “HCO 6040.1A, GSA Mobility and Telework Policy” have been changed to “HRM 6040.1A, GSA Workforce Mobility and Telework Policy.”

     b.  All references to “OAS 4200.1A, Management and Use of the GSA SmartPay® Purchase Card” have been changed to “OAS 4200.1B CHGE 1, Management and Use of the GSA SmartPay® Purchase Card.”

     c. All references to “Government contractor-issued travel charge card” have been changed to “GSA travel card”

     d. Paragraph 6 has been revised to spell out the requirement for employees to obtain their authorizing official’s approval prior to incurring local travel expenses.

     e. Paragraph 9 has been revised to add guidance regarding which modes of local travel should be considered more advantageous to the Government in relation to other modes.

     f. Paragraph 9.d. has been revised to include transportation network companies (TNCs) and innovative mobility technology companies (IMTCs) as authorized methods of transportation for local travel.

     g.  Paragraph 9.d. has been revised to increase the maximum allowable tip to 20% of the method of transportation’s fare.

     h. Paragraph 11.f.  has been revised to add guidance requiring justifications in the comments section of local vouchers involving claims for mileage and claims involving use of a taxicab, TNC, or IMTC.

     i. Appendix A: Glossary of Terms has been added.

     j. “Appendix: Local Travel Scenarios” has been changed to “Appendix B: Local Travel Scenarios”.

Problems viewing this page? [email protected]

Are you a GSA employee? Use the Directive Library on InSite to access referenced information.

PER DIEM LOOK-UP

1 choose a location.

Error, The Per Diem API is not responding. Please try again later.

No results could be found for the location you've entered.

Rates for Alaska, Hawaii, U.S. Territories and Possessions are set by the Department of Defense .

Rates for foreign countries are set by the State Department .

2 Choose a date

Rates are available between 10/1/2021 and 09/30/2024.

The End Date of your trip can not occur before the Start Date.

Traveler reimbursement is based on the location of the work activities and not the accommodations, unless lodging is not available at the work activity, then the agency may authorize the rate where lodging is obtained.

Unless otherwise specified, the per diem locality is defined as "all locations within, or entirely surrounded by, the corporate limits of the key city, including independent entities located within those boundaries."

Per diem localities with county definitions shall include "all locations within, or entirely surrounded by, the corporate limits of the key city as well as the boundaries of the listed counties, including independent entities located within the boundaries of the key city and the listed counties (unless otherwise listed separately)."

When a military installation or Government - related facility(whether or not specifically named) is located partially within more than one city or county boundary, the applicable per diem rate for the entire installation or facility is the higher of the rates which apply to the cities and / or counties, even though part(s) of such activities may be located outside the defined per diem locality.

National Joint Council

• Gen Sec Annual Report - 2022-23
• NJC Labour Relations Training Sessions for the LR Community
• NJC Recognition
• Photo Gallery
• Current Committee Activities
• NJC Constitution
• NJC By-Laws
• NJC Co-Development Process
• NJC Results for Employees
• Organization Chart
• NJC Membership
• NJC Statement of Values
• Disability Insurance Plan
• Public Service Dental Care Plan
• Public Service Health Care Plan
• Coordinators
• Search Decisions
• Information Notice - Change in Grievance Practice
• Grievance Process and Procedures
• Publications
• NJC Communiqués

Appendix B - Kilometric Rates - Modules 1, 2 and 3

• Current - April 1, 2024
• January 1, 2024
• October 1, 2023
• July 1, 2023
• April 1, 2023
• January 1, 2023
• October 1, 2022
• July 1, 2022
• April 1, 2022
• January 1, 2022
• October 1, 2021
• July 1, 2021
• April 1, 2021
• January 1, 2021
• October 1, 2020
• July 1, 2020
• April 1, 2020
• January 1, 2020
• October 1, 2019
• July 1, 2019
• April 1, 2019
• January 1, 2019
• October 1, 2018
• July 1, 2018
• April 1, 2018
• January 1, 2018
• October 1, 2017
• July 1, 2017
• April 1, 2017
• January 1, 2017
• October 1, 2016
• July 1, 2016
• April 1, 2016
• January 1, 2016
• October 1, 2015
• July 1, 2015
• April 1, 2015
• January 1, 2015
• October 1, 2014
• July 1, 2014
• April 1, 2014
• October 1, 2013
• July 1, 2013
• April 1, 2013
• January 1, 2013
• October 1, 2012
• July 1, 2012
• April 1, 2012
• January 1, 2012
• October 1, 2011
• July 1, 2011
• April 1, 2011
• January 1, 2011
• October 1, 2010
• July 1, 2010
• April 1, 2010
• January 1, 2010
• October 1, 2009
• July 1, 2009
• April 1, 2009
• January 1, 2009
• October 1, 2008
• July 1, 2008
• January 1, 2008

Effective April 1, 2024

The rates payable in cents per kilometre for the use of privately owned vehicles driven on authorized government business travel are shown below:

The kilometric rate payable when a Canadian registered vehicle is driven on government business travel in more than one province or in the USA shall be the rate applicable to the province or territory of registration of the vehicle.

For convenience, the Department of Global Affairs Canada (GAC) kilometric rates:

Module 3: GAC - United States of America Mileage/Kilometre Rates

Module 4: GAC - International Trade Kilometre Rates at Locations Abroad

US mandates new airline refund rules, fee disclosures

• Medium Text

Sign up here.

Reporting by David Shepardson; editing by Miral Fahmy and Aurora Ellis

Our Standards: The Thomson Reuters Trust Principles. New Tab , opens new tab

Business Chevron

Anglo American says it received buyout proposal from rival miner BHP

British multinational miner Anglo American said on Thursday it had received an all-share buyout proposal from the world's largest listed mining company, Australia's BHP Group .

Singapore's Keppel reported higher first-quarter profit on Thursday, driven by strong performance in its infrastructure and connectivity segments.