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Per diem rates

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• Per Diem Lookup

FY 2024 Per Diem Rates Now Available

Please note! The FY 2024 rates are NOT the default rates until October 1, 2023.

You must follow these instructions to view the FY 2024 rates. Select FY 2024 from the drop-down box above the “Search By City, State, or ZIP Code” or “Search by State" map. Otherwise, the search box only returns current FY 2023 rates.

GSA establishes the rates that federal agencies use to reimburse their employees for lodging and meals and incidental expenses incurred while on official travel within the continental United States (CONUS). A standard rate applies to most of CONUS. Individual rates apply to about 300 non-standard areas (NSAs). Most NSAs are a key city/primary destination and the surrounding county. Rates for the coming federal government fiscal year are typically announced in mid-August. Search the rates below or refer to the flat files , API , or trip calculator .

Search by city, state, or ZIP code

Required fields are marked with an asterisk ( * ).

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Need a state tax exemption form.

Per OMB Circular A-123, federal travelers "...must provide a tax exemption certificate to lodging vendors, when applicable, to exclude state and local taxes from their hotel bills." GSA's SmartPay team maintains the most current state tax information , including any applicable forms.

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 10/1/2022 and 09/30/2025.

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.

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Travel, Meal and Hospitality Expenses Directive

This directive sets out the rules and principles for the reimbursement and payment of travel, meal and hospitality expenses for government employees, appointees, contractors and other designated persons.

This directive has been posted to help you better understand the accountability rules within government and contains references to internal resources and applications used by Ontario government staff.

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1.0 purpose.

The purpose of this Directive is:

• to set out rules and principles for the reimbursement and payment of travel, meal and hospitality expenses to ensure fair and reasonable practices
• to provide a framework of accountability to guide the effective oversight of public resources for travel, meal and hospitality expenses
• to set the parameters for the public disclosure of information about expenses

1.1 Application and scope

This Directive sets out the rules for managing travel, meal and hospitality expenses for employees and appointees in:

• provincial agencies
• the Independent Electricity System Operator and Ontario Power Generation Inc. ("organizations")

The Directive also applies to consultants and contractors to ministries or provincial agencies/organizations.

The following definitions apply for the purpose of this Directive:

• Each of the above form part of what is considered government.
• Claimant refers to any person making a claim under the terms of this Directive.
• Approver refers to the person with the authority to make approvals under this Directive.
• Chief Executive Officer (CEO) refers to the head of operations at provincial agencies/organizations.
• Chair refers to the person appointed as the head of a provincial agency/organization and who is accountable to the minister, regardless of whether the title "chair" is used.
• OPS employees refers to employees of ministries or of provincial agencies that are Commission public bodies (that is, employees appointed under section 32 of the Public Service of Ontario Act, 2006 (PSOA) ).

This Directive replaces the Travel, Meal and Hospitality Expenses Directive dated January 1, 2017.

In the event of a conflict or inconsistency, this Directive prevails over a memorandum of understanding (MOU) between a minister and the head of a provincial agency/organization, particularly where the MOU contains less stringent requirements.

This Directive does not prevail over legislation or a collective agreement.

2.0 Principles and best practices

2.1 principles.

• Travel is approved only after other communications options are considered.
• Taxpayer dollars are used prudently and responsibly with a focus on accountability and transparency.
• Expenses for travel, meals and hospitality support government objectives.
• Plans for travel, meals, accommodation and hospitality are necessary and economical with due regard for health and safety.
• Legitimate authorized expenses incurred during the course of government business are reimbursed.

2.2 Best practices

• Prior approval to incur expenses is obtained.
• Corporate travel cards are used for authorized business travel and business-related expenses.
• The government’s vendors of record for travel-related services are used whenever possible.

3.0 Requirements – general

Requirements

• Alcohol cannot be claimed and will not be reimbursed as part of a travel or meal expense.
• Expenses for a group can only be claimed by the most senior person present. An individual cannot claim for expenses incurred by their approver (for example, a director cannot submit their Assistant Deputy Minister’s (ADM) claim for lunch even if they were at the same event).
• Good record-keeping practices must be maintained for verification and audit purposes.

Claimants must

• obtain all appropriate approvals before incurring expenses; if no prior approval was obtained, then a documented explanation must be submitted with the claim
• submit itemized receipts with all claims, except for meal expenses where meal allowances are used (see Section 6.0); credit card slips are insufficient
• In the absence of an itemized receipt, a documented explanation of why the receipt is unavailable and a description itemizing and confirming the expenses must be provided
• submit claims by the end of the quarter following the quarter in which the expense was incurred; if the claim is not submitted within the timeframe, a documented explanation is required
• submit claims for expenses before leaving positions with a ministry or provincial agency/organization

Approvers must

• provide approval only for expenses that were necessarily incurred in the performance of ministry or provincial agency/organization business
• provide approval only for claims that include all appropriate documentation (for example, itemized receipts)
• not approve their own expenses

Note that an overpayment to a claimant is considered to be a debt owing to the government and must be repaid.

4.0 Accountability framework

This Directive sets out the approval authority for incurring travel, meal and hospitality expenses. Approval authority for the reimbursement of expenses is based on the delegation of financial authority established for ministries and provincial agencies/organizations.

In some cases, the level of approval to incur a travel, meal or hospitality expense is identified and also whether the authority can be delegated. In other cases, a requirement is stated (for example, prior approval is required) without identifying an approval level. Where no approval level is identified, ministries and provincial agencies/organizations have the flexibility and discretion to establish their own level and to address possible delegation.

A deputy minister or CEO has the authority to establish additional rules regarding expenses. Any additional rules must be consistent with those laid out in this Directive and be necessary to meet specific operational needs. These rules do not replace any rules in this Directive, nor can they substitute higher rates of reimbursement for kilometres or meals. Additional rules must include the date of approval and must be accessible to everyone covered by the rules.

In addition, a deputy minister or CEO may modify the level of approval upward to a more senior level when authority is assigned to a manager/supervisor or contract manager.

4.1 Managerial discretion

For the purpose of this Directive, managerial discretion is the administrative authority to make decisions and choices with some degree of flexibility, while maintaining compliance with this Directive. There is no discretion to depart from the principles and requirements of this Directive.

All decisions should be taken very carefully. When exercising discretion, the rationale must be documented and filed with the claim.

Approvers are accountable for their decisions, which must be:

• based on good judgment and knowledge of the situation;
• exercised in appropriate circumstances; and
• compliant with the principles and requirements set out in this Directive.

For additional explanation on the exercise of managerial discretion, see the tip sheet on this topic .

When a situation arises, and discretion needs to be exercised, approvers should consider whether the request is:

• able to stand up to scrutiny by the auditors and members of the public;
• properly explained and documented;
• fair and equitable;
• reasonable; and
• appropriate

It is the responsibility of both the approver and the claimant to work out appropriate arrangements which would meet the test of being fair and equitable.

Only Treasury Board/Management Board of Cabinet (TB/MBC) can grant an exemption from all or part of this Directive. Ministries can apply for an exemption by bringing forward a business case to TB/MBC .

4.2 Public disclosure of expenses

Information about expenses must be posted on the appropriate public websites for the following:

• Deputy Ministers
• Associate Deputy Ministers
• Assistant Deputy Ministers
• Positions that carry the same degree of responsibility as those above
• Appointees (every person appointed to the provincial agency/organization by the Lieutenant Governor in Council, the Lieutenant Governor or a minister)
• CEOs (the most senior executive position, regardless of the title)
• Every member of senior management that reports directly to the CEO

The website for public disclosure of expense information for senior managers in ministries is on Ontario.ca . Provincial agencies/organizations can use their own websites for public disclosure.

Information about the procedures for posting on the public websites is found in the public disclosure support material . It includes information on:

• the types of expenses to be disclosed
• the details of each expense to be disclosed
• the frequency of posting

This Directive applies whenever travel is required. For the purpose of this Directive, travel does not refer to a person’s regular commute to work – expenses related to a person’s regular commute are not reimbursable.

5.1 When travel is a regular part of the job

There are some jobs where frequent travel is a requirement – part of the regular job duties.

On hiring, managers should ensure that staff are aware of the Directive and how it will affect the job. In these situations, approvers should meet with the employee to determine appropriate strategies (for example, pre-approval for frequent or regular travel, when meals can be reimbursed, use of vehicles, etc.).

Ministries and provincial agencies/organizations with jobs that require regular travel need to ensure that the Directive is utilized in a consistent manner so that managers and employees have a common understanding of how the Directive is applied.

5.2 When travel occurs occasionally

In the majority of positions in government, travel occurs irregularly on an as-needed basis; for example, to attend training, meetings, conferences or consultations; representing the government at an event; etc. In some cases, employees will be asked by managers to travel, and in others, the request may come from the employee.

5.3 Approvals for travel

The following charts identify the approval levels for travel footnote 1 [1] for everyone covered by this Directive. In many cases, the authority for approval may be delegated. See below (section 5.4) for information on delegation of authority.

Chart 1: Ministries

Chart 2: Provincial agencies whose employees are appointed under section 32 of the PSOA (Commission public bodies)

Chart 3: Other provincial agencies/organizations whose employees are not appointed under section 32 of the PSOA (includes the Independent Electricity System Operator and Ontario Power Generation Inc. )

Special status for international travel

For some provincial agencies/organizations, the requirement to travel internationally may be considered integral to their business. To ensure that the approvals process does not have an undue negative effect on the ability of the provincial agency/organization to conduct business, these provincial agencies/organizations may have the opportunity to request special status that would allow the chair to approve international travel instead of the positions listed in Chart 2 or 3.

Only TB/MBC can approve special status. Ministries can apply for special status on behalf of their provincial agencies by bringing forward a business case to TB/MBC . If TB/MBC approves special status, the chair may approve international travel or delegate approval authority to the CEO . A provincial agency/organization with special status must report regularly to their ministry, see Appendix A for reporting requirements.

Special status is approved for three years only. If special status continues to be required by the provincial agency/organization, the ministry must reapply to TB/MBC .

Should the business of a provincial agency/organization with special status change significantly during the three years, the ministry must reapply to TB/MBC for special status on behalf of the provincial agency/organization, if appropriate.

For more information on this process and for the approval levels within provincial agencies/ organizations once special status is granted, see Appendix A.

Approval for travel plans

5.4 delegation of authority for travel approvals.

The following chart provides direction on when and how the authority for approving travel requests can be delegated. If delegated, documentation and regular reporting to the position with approval authority is required.

5.5 Before travelling

• Where required, obtain prior documented approval for travel and use the appropriate forms . As a best practice, obtain prior documented approval for any travel. Note that prior approval is required even in situations where expenses are covered by a third party.
• Whenever possible, use the government’s designated vendor of record service providers . OPS employees can access these online booking tools through the Travel Gateway website .
• report any changes to your approver as soon as possible; and
• submit any changes through the travel management company or, if appropriate, an alternate travel agency.
• If you are a ministry employee, information about the rules and applications for the corporate travel card can be found at the Travel Card Services website .
• Others should check with their provincial agency/organization the availability of a corporate travel card.
• Secure travel documents, immunizations, and medications, as appropriate before you travel.
• Inform your approver of any arrangements (for example, accessibility, health, etc.) required during travel.
• choose the most cost-effective accommodation or method of travel;
• use the corporate travel management company to book your method of travel; and
• use the corporate travel card to pay for all travel expenses.
• Loyalty points can be redeemed at the user’s discretion; however, they cannot be redeemed for cash by using the points for business purposes and then submitting a claim for reimbursement.

Travelling outside Canada

If travelling outside Canada, in addition to the obligations set out elsewhere in this Directive, the following rules apply.

Requests for travel outside Canada must include:

• Request for Approval for Travel within Canada and the USA form ; or
• Request for Approval for International Travel form .
• acknowledgement that all appropriate approvals are in place;
• documented rationale demonstrating critical value of travel for government/ organizational priorities and interests, and how the travel will produce a benefit for the province;
• documentation showing detailed itemization of anticipated expenses (note that the lowest cost and most reasonable method of travel must be used); and
• confirmation that a security assessment for physical and cyber risk has been completed for the proposed travel destination.

When planning any travel, consider business continuity (for example, deciding whether senior management or people with specialized knowledge or expertise should travel together).

Security assessment

When travelling outside Canada, including the USA , a prior assessment of physical and cyber security is required. The assessment provides recommendations on safeguards against cyber and physical security threats for individuals travelling internationally.

Information on the requirement for the security assessment is included in the travel forms ( Request for Approval for International Travel form and Request for Travel Outside Ontario – Within Canada and the USA form). Provincial agencies/organizations that do not use the travel forms can contact [email protected] for information.

OPS employees can find information on insurance on Travel Gateway . Others should check with their provincial agency/organization for direction on insurance.

Medical and health insurance

Eligible OPS employees footnote 5 [5] are covered under the employer’s health insurance plans in the event of illness or injury. The cost of additional private medical and health insurance will not be reimbursed for travel within Canada.

Other provincial agency/organization employees, appointees and consultants should speak to their ministry or provincial agency/organization to assess their coverage for medical and health insurance within Canada.

You are responsible for arranging appropriate out-of-country medical insurance. For ministry employees, this cost is reimbursable and can be charged on the corporate travel card.

When purchasing out-of-country medical insurance, it is advised that you also purchase the option that allows for immediate payment of costs at the time of the incident (that is, up-front payment option).

Provincial agency/organization employees, appointees and consultants should speak to their ministry or provincial agency/organization about reimbursement for out-of-country insurance.

Travel accident insurance

Eligible OPS employees have basic insurance for accidental injury or accidental death.  Extra insurance may be arranged at the traveller’s expense – it will not be reimbursed.

Other provincial agency/organization employees, appointees and consultants should speak with their ministry or provincial agency/organization to assess their coverage for travel accident insurance.

Vehicle insurance

Rental vehicles, for ministries.

• If you have a corporate travel card you must use it to rent a vehicle and you should decline the collision damage waiver offered by the rental company. The benefits of the corporate travel card include insurance that covers the cost of repairing damage to approved vehicle types rented using the travel card.
• If you do not have a corporate travel card, or you rent a vehicle that is not eligible for coverage under the card, you should purchase the collision damage waiver coverage offered by the rental company. The insurance costs can be claimed as a travel expense. For more information, go to Travel Card Services website .

For provincial agencies/organizations

• Provincial agencies/organizations should check the coverage on any corporate travel cards.

Personal vehicle

If you use your personal vehicle while on government business, the following applies.

• The vehicle must be insured at the vehicle owner’s expense for personal motor vehicle liability.
• It is the driver/owner’s responsibility to ensure that the motor vehicle insurance includes coverage for business use of the vehicle.
• The government will not reimburse the costs of insurance coverage for business use, physical damage or liability.
• The government is not responsible for reimbursing deductible amounts related to insurance coverage.
• In the event of an accident, you will not be permitted to make a claim to the government for any resulting damages.

5.6 Transportation – How to get there

Ministry employees should make travel reservations through the government’s travel management company or book online through the Travel Gateway website .

• Use the government’s travel management company, when booking airfare or making multiple travel arrangements in combination with airfare.
• Use the online booking tools for travel arrangements other than airfare (for example, rail, hotel, rental car).

Provincial agency/organization employees and appointees may call the government’s travel management company directly. Where a provincial agency/organization has an established relationship with an alternative travel agency, it may make reservations with that travel agency as appropriate.

Air travel is permitted when it is the most practical and economical way to travel. Choose the lowest fare available when purchasing a ticket. Travel in business class must have prior approval by the deputy minister or CEO , in limited circumstances such as:

• on international flights
• on flights within Canada and the USA if related to the provision of reasonable accommodation (for example, health reasons)

In some cases, ministry employees may need to use government-owned and charter aircraft. This is managed through the Ministry of Natural Resources and Forestry.

Rail travel

Rail travel is permitted when it is the most practical and economical way to travel. Choose the lowest fare available when purchasing a ticket. Travel in business class must have prior approval by the deputy minister or CEO in limited circumstances such as:

• the need to work with a team
• choosing a travel time that allows you to reduce expenditures on meals or accommodation
• accommodation requirements
• health and safety considerations

Road travel

Choosing the appropriate vehicle.

When driving is the most practical, economical way to travel, the following choices are available:

• government vehicle
• rental vehicle
• personal vehicle

The use of any vehicle must be discussed in advance with your approver. Provide and document the rationale for using a particular type of vehicle. The most practical and economical option should be selected.

If you travel regularly as part of your job, arrangements for travelling and the choice of vehicle should be made when you are hired.

Government vehicle

Government vehicles may be available for use in ministries that have a fleet program. Employees should follow the rules approved by their ministry.

Government vehicles can only be used for government business. You can have a passenger in a government vehicle only if the passenger’s travel is related to government business.

Provincial agency/organization employees, appointees and consultants should follow the rules approved by the provincial agency/organization.

Rental vehicle

When renting a vehicle, choose the lowest cost model. Any exceptions must be:

• documented and approved prior to the rental if possible; and
• guided by the principle that the rental vehicle is the most economical and practical size, considering the business purpose, number of occupants, safety (including weather) considerations and any reasonable accommodation requirements.

Luxury and premium vehicles are not permitted.

To avoid higher gasoline charges, refuel your rental car before returning it.

Ministry employees must follow the rules below.

• Use the federal rental car directory to find appropriate companies.
• To ensure that the government, as employer, provides liability coverage when you are renting a vehicle in the province on Ontario government business, you must follow the requirements identified in the car rental section of the Travel Gateway website .

Provincial agency/organization employees, appointees and consultants should follow the rules for renting vehicles approved by the provincial agency/organization.

Car-sharing, through the government’s vendor of record , can be used if a vehicle is needed for a short duration (for example, approximately six hours or less) if:

• car-sharing is available in your area; and
• it is the most practical and economical way to travel.

Using a personal vehicle must be discussed in advance with your approver. The ministry or provincial agency/organization assumes no financial responsibility for personal vehicles.

Employees who have the approval to use a personal vehicle will be reimbursed according to the kilometric reimbursement rates. Employees must keep daily logs of the kilometers used to track the business use.

Accident reporting

All accidents must be reported immediately to local law enforcement authorities and your immediate supervisor. In addition:

• If you are using a government vehicle, advise the ministry’s fleet coordinator and the fleet management vendor of record as well.
• If you are using a rental vehicle, advise the rental car agency and contact the travel card insurance provider to initiate a claim.
• If you are using a personal vehicle, advise your own insurer.

Reimbursement rates

Rates are based on kilometres accumulated from April 1 of each fiscal year. Rates may be established in a collective agreement. If they are not, the rates in this Directive apply.

Expense claims must be submitted with distances calculated in kilometres.

For claimants who can use IFIS/iExpenses, the appropriate rate for reimbursement by kilometre is applied automatically when a claim is submitted electronically through IFIS/iExpenses.

All others should follow their ministry’s or provincial agency/organization’s procedure for claiming kilometre reimbursement.

Accumulated kilometres must be transferred with a claimant when moving within government to another job, ministry or provincial agency/organization.

Reimbursement rates for personal vehicles driven outside Ontario will be at the rates for southern Ontario.

A description of the boundary between northern and southern Ontario can be found in the Q&As document .

Parking and tolls

Reimbursement is provided for necessary and reasonable parking expenses, as well as tolls for bridges, ferries and highways, when driving on government business. Parking costs incurred in the office area as part of a regular commute to work will not be reimbursed. There is no reimbursement for traffic or parking violations.

Taxis and ride-hailing services

Prior approval to use a taxi or ride-hailing service should be obtained whenever possible. Taxis and ride-hailing services may be justified in cases where:

• group travel is more economical than the total cost of having individuals travel separately by public transit or shuttle; or
• there is an unusually tight schedule for meetings.

Taxis and ride-hailing services may not be used to commute to work or home except under exceptional circumstances; for example:

• weather, health or safety conditions indicate it is the best, appropriate option; or
• transport of work-related baggage or parcels is required.

Ride-hailing services can only be used and reimbursed under the following conditions:

• in municipalities where ride-hailing services are regulated and appropriately insured; and
• where a standard (that is, non-premium and single occupancy) service is used.

Use your corporate travel card to pay for any ride-hailing expenses, whenever possible.

Gratuities for taxis and ride-hailing services must be reasonable.

Public transit

Local public transportation including hotel/airport shuttles should be used wherever possible. Program areas should consider purchasing a transit pass or passes, where available and appropriate, for use by employees on work business.

5.7 Accommodation

In the normal conduct of business, reimbursement for overnight accommodation within your office area will be neither authorized nor approved. However, in emergency or highly unusual situations exceptions will be considered. For example:

• You are required to remain close to your office for periods long in excess of (your) standard working hours.
• Your services are deemed necessary (and approved accordingly) for the purposes of emergency or crisis management.

Reimbursement for hotel suites, executive floors or concierge levels is not permitted. Reimbursement will be made for single accommodation in a standard room. To lower the costs of accommodation, consideration should be given to aaccommodation outside of downtown areas. Often, it is more economical and accessible by public transit and other cost-effective means of transportation.

For extended stays at a single location, accommodation must be arranged with prior approval. This will take advantage of lower weekly or monthly rates.

Penalties incurred for non-cancellation of guaranteed hotel reservations are the claimant’s responsibility and may be reimbursed only in an exceptional circumstance.

Use the federal online accommodation directory which provides information on service providers offering government rates. If you do not have access to the directory, use the rules in your workplace.

Private stays with friends or family are acceptable, and a cash payment or gift may be provided to the friends or family:

• A maximum of $30 per night is allowed for accommodation including any meals with friends or family, in lieu of commercial accommodation. Instead of a receipt, you must submit a documented explanation describing the purpose of the trip, identifying the host and the number of days you stayed.
• The $30 value may be given in the form of a small gift (which must be accompanied by a receipt) or by cash or cheque.

5.8 Incidental expenses

Incidental expenses are those types of expenses that are sometimes a necessary part of travel. Some common types of incidental expenses are set out below. Necessary and reasonable incidental expenses that are not specified below may be claimed and reimbursed if you anticipate these expenses and obtain prior approval. Incidental expenses for which prior approval was not obtained require deputy minister/ CEO approval. Approval is subject to managerial discretion.

Visas and immunization

You may be reimbursed for the cost of a visa and/or the cost of immunizations and medications if necessary for international travel.

Laundry and dry cleaning

If travelling on business for five consecutive days or more, reimbursement for laundry and dry cleaning is allowed within reasonable limits. Itemized receipts are required.

You will not be reimbursed for personal or recreational items including toothbrushes, pay-per-view, items from the mini-bar, or hotel valet services.

Communication

With prior approval, you may use your government cell/mobile phone for business purposes when travelling. Speak with your approver to determine what is covered in your cell/mobile phone plan and how your ministry or provincial agency/organization wishes to handle long distance or roaming charges. Note that any use of a mobile phone is subject to a security assessment if travelling outside of Canada (see Section 5.5 above).

Wherever possible, you are expected to use the least expensive means of communication, such as:

• internet enabled calling cards
• internet access through the local provincial government network

Use alternatives to travel whenever possible (for example, audio or video conferencing).

If you are away on government business, reimbursement may be made for:

• reasonable and necessary personal calls home
• reasonable and necessary business calls
• emergency calls
• internet connections and computer access charges
• word processing, faxing, photocopying, and scanning services
• rental and transportation of necessary office equipment
• Dependent care

For the purposes of this Directive, a dependent is a person who resides with the traveler on a full-time basis and relies on the traveler for care (for example, a child or parent).

Prior approval for reimbursement of dependent care expenses is required, as well as a documented explanation of the circumstances. If travel is an expected part of your job duties, there is no reimbursement for dependent care expenses. However, expenses may be reimbursed if the travel requirements of your job or personal circumstances change unexpectedly.

Requests for dependent care expenses may be reimbursed under the following circumstances:

• if travel is occasional or unexpected; and
• if you incur expenses above and beyond your usual costs for dependent care as a direct result of travel.

In these situations, you may be reimbursed for your actual costs up to a daily maximum:

• $75/day/dependent, if you have a caregiver’s receipt
• $35/day/dependent, if you provide a documented explanation

6.1 Reimbursable meals

Reasonable and appropriate meal expenses may be reimbursed. You may incur a meal expense when you are on government business and you:

• are away from the office area (that is, at least 24 km) over a normal meal period; or
• have prior approval for the expense (for example, a business meeting within the office area that must occur over lunch).

Meal expenses will be reimbursed at the established meal allowance rates, regardless of the actual meal costs. A meal allowance rate recognizes that sometimes a meal may be less than the allowance rate, and sometimes more; regardless, the allowance rate is reimbursed. Taxes and gratuities are included in the meal allowance rates. Receipts are not required to be submitted or retained. Meals must be purchased in order to be able to submit a claim for reimbursement. Alcohol cannot be claimed and will not be reimbursed.

In very limited and exceptional circumstances (for example, health or dietary considerations; limited options available) where a meal expense is higher than the meal allowance rate, the actual cost of the meal may be reimbursed. Where these circumstances are anticipated, prior approval is required. Where these circumstances have not been anticipated and prior approval has not been obtained, deputy minister or CEO approval for reimbursement of the expense is required. In any situation where there is a claim for a meal expense higher than the allowance, the claim must be accompanied by an itemized receipt and a documented rationale for exceeding the rate. A credit card slip is not sufficient. Approval is subject to managerial discretion.

There may be situations where an individual pays the meal expenses for a group of individuals. In such cases, the individual may be reimbursed for the total of all meals purchased at the allowance rate for that meal. Group meal expenses can be claimed only:

• by the most senior person present – expenses cannot be claimed by an individual that are incurred by their approver; and
• for individuals covered by this Directive.

The meal allowance rate is for food eaten in a restaurant or for the purchase of prepared food only. Reimbursement for groceries must have prior approval. A receipt and a documented rationale including a breakdown of the actual groceries used for the meals being claimed must be submitted with the claim.

Reimbursement will not be provided for meals consumed at home or included in the cost of transportation, accommodation, seminars or conferences. If you travel as a regular part of your job, your meals will not normally be reimbursed unless you have obtained prior approval.

6.2 Centrally purchased meals (catered)

For meals that are centrally purchased (for example, catering for a working meeting), the maximum amount spent per person should not exceed the established meal allowance rate. As with all corporate purchase card transactions, receipts and appropriate approvals are required.

6.3 Meal rates in Canada

Reimbursement for meal expenses incurred in Canada is subject to the meal allowance rates set out in the chart below. The rates include taxes and gratuities.

These rates should also be used as the maximum amount per person for any centrally purchased meals.

6.4 Meal rates outside of Canada

Federal meal allowance rates are used for meal expenses incurred outside Canada as set out in the appendices of the National Joint Council Travel Directive or successor directive. The rates include taxes and gratuities.

The two relevant appendices are:

• Appendix C – Allowances – Module 2 footnote 6 [6]
• Appendix D – Allowances – Module 4 footnote 7 [7]

The following lists set out when and how to use the appendices.

Travel to USA

• Meal allowance rates are found in Appendix C.
• Rates are the same as the federal rates for Canada, but in US funds.
• Rates include taxes and gratuities.
• Rates do not include incidental expenses.

International travels (outside Canada and the USA )

• Meal allowance rates are found in Appendix D.
• Rates are in the funds identified for each country.
• Rates are dependent on the city rates.

7.0 Hospitality

Hospitality is the provision of food, beverage, accommodation, transportation and other amenities at public expense to people who are not engaged in work for:

• any entity covered by this Directive
• any organization covered by the Broader Public Sector Expenses Directive

Hospitality cannot be offered solely for the benefit of anyone covered by this Directive or the Broader Public Sector Expenses Directive. This means that reimbursement or payment of expenses related to office social events (for example, retirement parties, holiday lunches, etc.) are not permitted.

Hospitality may include hosting or sponsoring planned events, and business interactions (for example, networking meals).

Hospitality may be extended in an economical and consistent manner on behalf of the government under the following circumstances.

• representatives from other governments
• business and industry
• public interest groups
• labour groups
• When the business of a provincial agency/organization includes hospitality
• providing people from national, international, or charitable organizations with an understanding or appreciation of Ontario and the workings of its government
• honouring people for exceptional public service in Ontario
• conducting ceremonies for heads of state, government or guests from the private sector
• Other hospitality as approved by the deputy minister or CEO , providing it conforms to the rules set out in this section of the Directive.

7.1 Planned hospitality events

A government facility should be used if available and appropriate. If not, prior approval from the deputy minister or CEO is required.

Costs should be minimized where possible with due regard for the guests’ status, the size of the party, and the intended business purpose.

• must document and justify the list of government representatives;
• keep the number of government representatives to a minimum, limiting it to those who have a direct involvement in the purpose of the event; and
• may be paid only on authorization by the deputy minister or provincial agency/organization CEO
• may include costs for travel, event tickets or tours
• must be paid directly to the partner

7.2 Hospitality that includes alcohol

Hospitality may include the provision of alcohol:

• at a planned hospitality event
• at a business interaction (for example, networking dinner)

Ministries and hydro organizations are not permitted to incur expenses for alcohol. Reimbursement or payment of alcohol is only permitted for provincial agencies if it is considered to be integral to their business.

The following is required prior to serving alcohol at a planned hospitality event:

• prior documentation with approval from the deputy minister; ministers have no authority to approve (see also special status below for more information)
• completed form on hospitality with the service of alcohol

Reimbursement of alcohol expenses is allowed only when the appropriate approvals are in place. Alcohol must be provided in a responsible manner (for example, food must be served when alcohol is provided). Preference should be given to wine, beer and spirits produced in Ontario.

7.3 Special status for service of alcohol at planned hospitality events

To ensure that the approvals process does not have an undue negative effect on the ability of the agency to conduct business, ministries may request special status on behalf of provincial agencies. Special status would allow the chair to approve the service of alcohol at planned hospitality events instead of the deputy minister.

Only Treasury Board/Management Board of Cabinet ( TB/MBC ) can approve special status. Ministries can apply for special status on behalf of their provincial agency by bringing forward a business case to TB/MBC . If TB/MBC approves special status, the chair may approve the service of alcohol at planned hospitality events or delegate approval authority to the CEO . A provincial agency with special status must report regularly to their ministry; see Appendix A for reporting requirements.

Special status is approved for three years. If special status continues to be required by the provincial agency, the ministry must reapply to TB/MBC on behalf of the provincial agency. Should the business of a provincial agency with special status change significantly during the three years, the ministry must reapply to TB/MBC for special status, if appropriate.

For more information on this process and for the approval levels within agencies once special status is granted, see Appendix A.

7.4 Gift-giving

Appropriate token gifts of appreciation, valued up to $30, may be offered in exchange for gifts of service or expertise to people who are not engaged in work for the government of Ontario, or with any organization covered by the Broader Public Sector Expenses Directive . Gifts valued over $30 must have prior approval.

When the provision of a gift is considered desirable as a matter of custom or protocol, please refer to the following for direction:

• For visiting delegations and other matters of protocol: contact Cabinet Office, Ministry of Intergovernmental Affairs at [email protected]
• For information on working with Indigenous peoples and gift-giving provisions in Ontario: see Gift Etiquette in the Tools for Indigenous relationships and engagement on InsideOPS.

7.5 Documentation for hospitality reimbursement and payment

Hospitality expenses for planned events should be paid using a corporate purchase card, if possible. Hospitality expenses for business interactions should be paid using a corporate travel card, if possible, and reimbursed to the claimant.

All expenses must be documented and include itemized receipts. The claim must include hospitality details regarding:

• hospitality provided
• Ontario government attendees (those covered by this Directive) listed by name and position
• Broader Public Sector organization attendees (those covered by the Broader Public Sector Expenses Directive ) listed by name and position
• other attendees listed by name and organization
• appropriate prior approvals

8.0 Expenses for consultants and other contractors

Consultants and other contractors will not be reimbursed for any hospitality, incidental or food expenses, including:

• Meals, snacks and beverages
• Laundry or dry cleaning
• Personal communications

Reimbursement for allowable expenses under this Directive can be claimed only when the contract with the government or provincial agency/organization specifically allows for it.

9.0 Responsibilities

Employees and appointees are responsible for:

• following the principles and rules set out in this Directive
• being aware of the conflict of interest rules that govern their ministry or provincial agency/organization
• being aware of any relevant statutes, directives, policies and guidelines

Supervisors and managers are responsible for:

• carrying out any delegated authorities and assigned tasks in accordance with this Directive
• exercising managerial discretion judiciously
• ensuring there is an appropriate records retention system and that documents, including claims and approvals, are maintained and stored
• ensuring staff are aware of the requirements of this Directive
• seeking timely direction when there are questions of application
• taking appropriate action in the case of non-compliance

Deputy ministers and CEO s/chairs are responsible for:

• ensuring the Directive’s principles, requirements and best practices are implemented and monitored, including putting in place processes that support the Directive
• delegating approval authority to appropriate levels within the ministry except as restricted in this Directive
• ensuring consistent application of the Directive (for example, for all jobs requiring regular travel)
• ensuring that claims are fully documented by running regular spot checks
• ensuring that all persons covered by this Directive are aware of their responsibilities under this Directive and of the appropriate conflict of interest rules
• approving the service of alcohol at hospitality events in provincial agencies that do not have special status for that purpose granted by TB/MBC (deputy ministers only)

Chairs are responsible for:

• ensuring all employees and appointees are made aware of their responsibilities under this Directive
• ensuring the Directive is applied and monitored appropriately
• ensuring that staff with delegated authority are able to effectively apply this Directive

Ministers are responsible for:

• approving international travel plans by persons in provincial agencies/organizations, as appropriate, that do not have special status for that purpose granted by TB/MBC
• delegating approval authority to deputy ministers as set out in the Directive

Deputy Minister, Treasury Board Secretariat is responsible for:

• interpreting this Directive and providing advice, guidance, educational materials and information
• maintaining and enforcing controllership standards and guidelines for corporate travel card for use by OPS employees

Deputy Minister, Government and Consumer Services is responsible for:

• establishing and managing corporate contracts for travel services including ticketed transportation, accommodation and vehicle rental
• overseeing the insurance and risk management function of the government
• negotiating and managing the services agreement for the corporate travel card

Secretary, Treasury Board/Management Board of Cabinet is responsible for:

• approving plans for travel in Canada and the USA by persons in ministries and deputy ministers
• delegating approval authority to appropriate levels within the ministry, but not for direct reports
• specifying any reporting requirements, monitoring the application of the Directive and recommending improvements
• reviewing the reimbursement/allowance rates in this Directive every two years to identify possible adjustments or amendments
• reviewing this Directive on a regular basis
• designating the senior managers in ministries required to disclose their expense information on the public website

Secretary of the Cabinet is responsible for:

• approving the travel plans and expenses of deputy ministers as set out in this Directive
• delegating authority for approval of deputy ministers’ expense to the Secretary of TB/MBC
• approving international travel by persons in ministries and deputy ministers
• approving international travel by persons in Commission public bodies, as appropriate, that do not have special status for that purpose granted by TB/MBC
• delegating approval authority to deputy ministers and to the Secretary of TB/MBC as set out in this Directive
• submitting their business expenses for items covered in this Directive to the Conflict of Interest Commissioner for approval

Treasury Board/Management Board of Cabinet is responsible for:

• setting government policy on travel, accommodation, meals and hospitality expenses
• approving special status for international travel by persons in provincial agencies/organizations based on a business case
• approving special status for the service of alcohol at hospitality events in provincial agencies based on a business case
• granting exemptions from all or part of this Directive

10.0 Definitions

Appointee: A person appointed by the government to undertake any function on behalf of the government.

Approver: A person with the authority to make approvals under this Directive.

Chair: Someone appointed as head of a provincial agency/organization, accountable to the minister, regardless of whether the title "chair" is used.

Chief Executive Officer (CEO): The head of operations at provincial agencies and organizations.

Claimant: Anyone making a claim under the terms of this Directive.

Commission public body: a provincial agency whose employees are appointed under section 32 of the Public Service of Ontario Act, 2006 (PSOA) (Commission public bodies are prescribed by regulation under PSOA ).

Consultants and contractors: Individuals or entities under contract to ministries or to provincial agencies providing consulting or other services.

Delegation of authority: A written assignment by which a person who has a power, duty, function or responsibility under this Directive authorizes another person (identified by name or by position title) to exercise the power, duty, function or responsibility.

Dependent: Someone who resides with the traveler on a full-time basis and relies on the traveler for care (for example, a child or parent).

Documented approval: Agreement or consent from manager or above to incur an expense, as outlined in this Directive, in a written or electronic format.

• OPS employee: Individual appointed as a public servant under section 32 of the PSOA (includes employees in ministries and in provincial agencies that are Commission public bodies)
• Provincial agency/organization employee: Individual employed by a provincial agency/organization that is not appointed under section 32 of the PSOA (includes some provincial agencies and organizations (Independent Electricity System Operator and Ontario Power Generation Inc. ))

Hospitality: The provision of food, beverage, accommodation, transportation and other amenities at public expense to people who are not engaged in work for the government of Ontario or for any organizations covered by the Broader Public Sector Expenses Directive .

Itemized receipt:   Document identifying the vendor with the date and amount of each expense item paid by the claimant. Document can be in an original paper, an original electronic, or a scanned copy format.

Office area: The area surrounding the regular workplace, with a perimeter of 24km measured by the most direct, safe and practical route by road.

Organizations: For the purposes of this Directive, the Independent Electricity System Operator and Ontario Power Generation Inc.

Provincial agency: An entity that is part of the government of Ontario, but not organizationally part of a ministry, and is subject to the Agencies and Appointments Directive .

Travel management company: The Ontario government’s vendor of record for travel.

11.0 Appendices

11.1 appendix a: requesting special status for international travel and/or service of alcohol at hospitality events, process for obtaining special status.

• Special status must be based on a provincial agency’s/organization’s demonstrated, unique business need.
• The provincial agency/organization initiates contact with the responsible ministry to request special status; and, with minister's approval, the ministry develops the TB/MBC submission.
• special status being requested: approval for service of alcohol at hospitality events and/or for international travel
• business case: demonstrates how the special status supports the provincial agency’s/organization’s business plan and mandate
• travel plan forecasting the international travel requirements; and/or
• listing of types of events where alcohol may be served.
• commitment to report regularly on activity undertaken
• commitment to provide annual activity forecasts

Regular reporting should include the following:

• activity undertaken by the provincial agency/organization during the reporting period, indicating whether the activity appeared on the forecast
• if not forecasted, then an explanation of the occurrence of the activity

Approval levels for provincial agencies/organizations with special status:

• The chair has the approval authority for the service of alcohol at a hospitality event.
• The chair may delegate to the CEO .
• Prior documented approval is required for each event.
• The chair has the approval authority for international travel by persons in the provincial agency/organization, except for chair’s own travel.
• The chair may delegate approval authority to the CEO , except for approvals for appointees and for any positions reporting directly to the chair, including the CEO .
• Prior documented approval is required.

11.2 Appendix B: Summary of approval authority

The chart below summarizes the approval authorities for deputy ministers and above for ministries and provincial agencies/organizations in the Travel, Meal and Hospitality Expense Directive.

The Directive sets out the approval authority for incurring travel, meal and hospitality expenses. Approval authority for the reimbursement of expenses is based on the delegation of financial authority established for ministries and provincial agencies/organizations.

Provincial agencies/organizations

11.3 appendix c: revisions to the travel, meal and hospitality expenses directive, revisions as of may 1, 2023.

• Rental vehicles – streamlined information to reference the Travel Gateway for instructions
• Gift-giving – added reference to, and contact information for, protocol gifts

Revisions as of January 1, 2020

• Principles – separated principles and best practices and strengthened reference to use of alternative communications options
• Public Disclosure – added direction on public disclosure from the former Appendix D
• Changes to special status provisions
• Updated categories for travel approvals
• Airplane and Train – removed industry specific terms, identified the lowest fare available as the standard
• Vehicle – removed order of preference, adjusted references to government fleet vehicles, added direction on car-sharing VOR
• Added rules on ride-hailing to taxi section
• Added option to purchase a public transit pass or passes
• Updated Other Expenses to Incidental Expenses and modified the common types of expenses
• Meals – added requirement for Deputy Minister or CEO approval for meal expenses higher than allowance rate; added direction on centrally purchased meals
• Hospitality – updated scope of hospitality to prohibit hospitality for organizations covered by BPS Expenses Directive; updated rules on service of alcohol
• Enabling digital processes – changed language from written to documented for approvals and rationales, and removed requirement for receipts to be original (Throughout directive)
• Housekeeping: updated agencies to provincial agencies, updated for plain language (Throughout directive)
• Added an appendix summarizing provisions and approval authorities
• Removed Appendix B – Travel Management Company, Appendix C – Website Links, and Appendix D – Public Disclosure of Expenses

Revisions as of January 1, 2017

• Application and scope section – updated to remove dated reference to Public Sector Expenses Review Act, 2009, provide specific references to hydro organizations
• Changes to the meal reimbursement method and rates
• Clarified security assessment requirements for international travel
• Public Disclosure of Expenses – removed reference to Public Sector Expenses Review Act, 2009
• Housekeeping: change in terminology – from classified agency to provincial agency (Throughout directive)

Revisions as of November 2014

• Appendix D: Amendment to the Travel, Meal and Hospitality Expenses Directive Public Disclosure of Expenses

Revisions as of April 1, 2010

• Document restructured to conform to directive format, and for better flow of information
• Purpose expanded to provide direction for the public disclosure of information about expenses
• Application expanded to include agencies/organizations identified under the Public Sector Expenses Review Act, 2009
• Accountability framework section clarifies approval authorities, the delegation of authority, managerial discretion and public disclosure of information about expenses
• Travel section includes clarification on ministry and agency/organization approvals for travelling, and clarifies rules for reimbursement of travel expenses
• Hospitality section includes clarification on ministry and agency/ organization approvals for hospitality including the service of alcohol
• Consultants and contractors’ section set out clear rules for reimbursement of expenses
• Responsibilities section is enhanced and expanded
• New appendices provide greater clarity

12.0 Past editions

Travel, Meal and Hospitality Expenses Directive 2020

If you require previous versions of this directive prior to 2020, please contact ( [email protected] ). We will:

• acknowledge your request in 3 days
• provide you with the content within 15 business days
• footnote [1] Back to paragraph ^ These are the levels for approving travel, not for approving any expenses related to travel. Approval of expenses rests with the individuals in organizations that have financial approval authority (through the financial delegation of authority for OPS employees, or applicable mechanism in other organizations.)
• footnote [2] Back to paragraph ^ Travel within Ontario includes travelling to the National Capital Region (Ottawa/Gatineau); and outside the province when it provides a more economical route between provincial destinations.
• footnote [3] Back to paragraph ^ Given the level of responsibility, no approvals are required.
• footnote [4] Back to paragraph ^ According to the ministry’s or provincial agency/organization’s delegation of authority.
• footnote [5] Back to paragraph ^ For information about eligibility for medical, health and travel accident insurance coverage, see the Pay and Benefits website and relevant collective agreement, as appropriate.
• footnote [6] Back to paragraph ^ Modules 1, 2 and 3 are differentiations for federal use only.
• footnote [7] Back to paragraph ^ Module 4 refers to international travel (outside Canada and the USA ).

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Appendix A: CRA Kilometric Rates

Effective: April 1, 2024

The kilometric rates (payable in cents per kilometre) below are payable in Canadian funds only. Rates are reviewed on a quarterly basis.

These rates are guided and established by the National Joint Council (NJC) and adopted by the Canada Revenue Agency for application of the Directive on Travel. For more information on how these rates are established and adjusted by the NJC, please see Kilometric Rates - Questions and Answers .

• Rates are payable in Canadian funds only.
• The kilometric rate payable when a Canadian registered vehicle is driven in more than one province or in the USA shall be the rate applicable to the province or territory of registration of the vehicle.

Page details

Directive on Travel, Hospitality, Conference and Event Expenditures

1. effective date.

• 1.1 This directive takes effect on April 1, 2017 and incorporates changes effective as of August 1, 2020 .
• 1.2 This directive replaces the Directive on Travel, Hospitality, Conference and Event Expenditures dated August 1, 2013 .

2. Authorities

• 2.1 This directive is issued pursuant to section 7 of the Financial Administration Act .

3. Objectives and expected results

• 3.1 The objectives indicated in section 3 of the Policy on Financial Management apply to this directive.
• 3.2 The expected results indicated in section 3 of the Policy on Financial Management apply to this directive.

4. Requirements

• 4.1.1 Approving the departmental total annual budgets for travel, hospitality and conferences;
• 4.1.2 Disclosing the total annual expenditures for each of travel, hospitality, and conference fees for the department, including the main variances from the previous fiscal year’s actual expenditures. This disclosure is to coincide with the tabling of the Departmental Results Report; and
• 4.1.3 Ensuring that the standards for travel, hospitality, conferences and events, set out in appendices A to D , are clearly communicated to departmental staff.
• 4.2.1 Considering in the approval process the means to avoid or minimize travel, hospitality, conference and event costs;
• 4.2.2 Ensuring that travel, hospitality, conference and event expenditures are necessary to support the departmental mandate, operational activities, objectives or priorities; and
• 4.2.3 Ensuring that any applicable provisions of legislation, regulation, orders-in-council, National Joint Council directives, collective agreements or Treasury Board–approved instruments are respected in the management of travel, hospitality, conference and event expenditures; and
• 4.2.4 Ensuring that standards for travel, hospitality, conferences and events, set out in appendices A to D , are applied.

5. Roles of other government organizations

• 5.1 Not applicable.

6. Application

• 6.1 This directive applies to the organizations listed in section 6 of the Policy on Financial Management .
• 6.2 With respect to the Office of the Auditor General, the Office of the Chief Electoral Officer, the Office of the Commissioner of Lobbying of Canada, the Office of the Commissioner of Official Languages, the Office of the Information Commissioner of Canada, the Office of the Privacy Commissioner of Canada and the Office of the Public Sector Integrity Commissioner, the deputy heads of these organizations can exercise the ministerial approval authorities in this Directive, including the delegation of approval authorities to the appropriate managers.
• 6.3 Appendix B of this directive does not apply to hospitality governed by the Official Hospitality Outside Canada (OHOC) policy established by Global Affairs Canada and the Heads of Post and Foreign Service Official Hospitality directives.

7. References

• Financial Administration Act – Sections 7 and 9
• Access to Information Act (proactive publication requirements outlined in sections 82 and 83)
• National Joint Council Foreign Service Directives
• National Joint Council Isolated Posts and Government Housing Directive
• National Joint Council Relocation Directive
• National Joint Council Travel Directive
• Special Travel Authorities
• Policies for Ministers’ Offices
• Values and Ethics Code for the Public Sector
• Information Bulletin: Conference attendance by members of the Research (RE) group

8. Enquiries

• 8.1 Members of the public may contact TBS Public Enquiries regarding any questions about this directive.
• 8.2 Individuals from departments should contact their departmental financial policy group regarding any questions about this directive.
• 8.3 Individuals from a departmental financial policy group may contact Financial Management Enquiries for interpretation of this directive.

Appendix A: Standard on Travel

A.1 effective date.

• A.1.1 This standard takes effect on April 1, 2017 , and incorporates changes effective as of August 1, 2020 .
• A.1.2 This standard replaces the Directive on Travel, Hospitality, Conference and Event Expenditures, Appendix 1 dated August 1, 2013 .

A.2 Standards

• A.2.1 This standard provides details on the requirements set out in sections 4.1 and 4.2 of the Directive on Travel, Hospitality, Conference and Event Expenditures.
• A.2.2.1.1 Limiting the number of departmental travellers to the minimum necessary to deliver the business of the government; and
• A.2.2.1.2 Selecting the most economical means of travel when booking transportation, accommodations and meeting facilities;
• A.2.2.2 Ensuring that the travel entitlements under provisions in the National Joint Council Foreign Service Directives , the National Joint Council Relocation Directive or the National Joint Council Isolated Posts and Government Housing Directive are not subject to travel expenditure initiation under this Appendix. Travel costs authorized by these directives are to be coded in the Government-wide Chart of Accounts solely to those items;
• A.2.2.3 Advising ministers and their exempt staff that their travel undertaken in support of departmental business is not subject to travel expenditure initiation under this Appendix;

Travel Authorization (Approval authority required for expenditure initiation)

• A.2.2.4.1 The program’s operations are regionally or globally dispersed and there is no senior departmental manager present in certain offices;
• A.2.2.4.2 The operational requirements for travel are frequent, may involve a significant number of travellers and concentrating approvals with one position would create potential delays; or
• A.2.2.4.3 The potential for delay in obtaining approval could be injurious to the public interest or the timely delivery of departmental services or operations;
• A.2.2.5.1 Approval by the delegated manager for a trip; or
• A.2.2.5.2.1 Significant changes to trips within the travel plan are to be reapproved by the delegated manager;
• A.2.2.6.1 Local travel within the normal office location and surrounding working area of a public servant; or
• A.2.2.6.2.1 Expenditure initiation approval for such emergency travel can be authorized by the appropriate fund centre manager with subsequent disclosure of the travel costs to the deputy head;
• A.2.2.7.1 Operational activities - Travel required to support the department’s operational activities (other than the following categories), legislative or legal requirements;
• A.2.2.7.2 Key stakeholders - Travel necessary to engage key stakeholders in relation to such matters as policy, program or regulatory development or renewal;
• A.2.2.7.3 Internal governance - Travel necessary to support sound internal departmental governance;
• A.2.2.7.4 Training - Travel necessary to enable the training of public servants; and
• A.2.2.7.5 Other travel;
• A.2.2.9 Acting as the delegated travel approval authority in situations where the traveller is the deputy head;
• A.2.2.10 Ensuring that a blanket travel authority (BTA), as specified under the National Joint Council Travel Directive, include all Table 1 information;

Companion Travel

• A.2.2.11 Ensuring that travel expenditures for companions are prohibited unless expressly provided for under legislation, regulations, orders-in-council, National Joint Council directives, collective agreements or other Treasury Board–approved instruments, or unless ministerial approval is granted pursuant to A.2.2.12.
• A.2.2.12 Seeking ministerial approval for expenditure initiation of companion travel expenses in situations not provided for under legislation, regulations, orders-in-council, National Joint Council directives, collective agreements or other Treasury Board–approved instruments. This authority can only be delegated to the deputy head.

Additional Reporting

• A.2.2.13.1 The travel category (element B specified in Table 1) for authorized travel; and
• A.2.2.13.2 Both authorized and actual data for elements F to I specified in Table 1.
• A.2.2.14 Disclosing the aggregate of actual annual expenditures of the travel categories, as part of 4.1.2 under this directive.

Appendix B: Standard on Hospitality

B.1 effective date.

• B.1.1 This standard takes effect on April 1, 2017 , and incorporates changes effective as of August 1, 2020 .
• B.1.2 This standard replaces the Directive on Travel, Hospitality, Conference and Event Expenditures, Appendix 2 dated August 1, 2013 .

B.2 Standards

• B.2.1 This standard provides details on the requirements set out in sections 4.1 and 4.2 of the Directive on Travel, Hospitality, Conference and Event Expenditures.
• B.2.2.1 Ensuring that decisions to offer hospitality are carefully considered and necessary based on courtesy, diplomacy, protocol or to facilitate the achievement of the business of the government.
• B.2.2.3.1.1 There are no nearby or appropriate facilities to obtain refreshments or meals; or
• B.2.2.3.1.2 Staff dispersal is not effective or efficient;
• B.2.2.4 Ensuring that meals provided to public servants in the course of their duties, where a department has no discretion in their provision, are not subject to hospitality authorization under this directive;
• B.2.2.5.1 Alcoholic beverages;
• B.2.2.5.2 Entertainment activities;
• B.2.2.5.3 Local transportation to and from an event or activity; and
• B.2.2.5.4 Facility rental and associated items which are directly and inherently for hospitality purposes;

Hospitality Authorization (Approval authority required for expenditure initiation)

• B.2.2.6.1 Total hospitality costs exceed $10,000;
• B.2.2.6.2 Alcoholic beverages will be provided;
• B.2.2.6.3 Food and beverage costs exceed the standard cost per person, up to the maximum cost per person (Table 2);
• B.2.2.6.4 Food and beverage costs exceed the maximum cost per person (Table 2);
• B.2.2.6.5 Entertainment will be provided;
• B.2.2.6.6 Hospitality or entertainment will be provided to a person accompanying an event participant; or
• B.2.2.6.7 Hospitality paid by the federal government will be extended at the residence of a public servant;
• B.2.2.7.1 When the total hospitality costs exceed $3,000 but are $10,000 or less and, if delegated to the deputy head, any components listed in B.2.2.6 requiring ministerial approval that are present;
• B.2.2.8 Ensuring that approval of the senior departmental manager, or the delegated manager, is obtained when total hospitality costs associated with the event are $3,000 or less, and none of the elements listed in B.2.2.6 are present;
• B.2.2.9 Ensuring that, with the exception of the minister, an appropriate alternative approval authority is obtained when the individual who would normally approve the hospitality is also a participant at the hospitality activity;
• B.2.2.10 Approving hospitality up to the deputy head limits set out in B.2.2.7 in situations where the deputy head is in attendance at a hospitality activity and would normally approve the hospitality;
• B.2.2.11.1 Approved for use within a particular fiscal year;
• B.2.2.11.2.1 Quarterly internal departmental reporting, at a minimum, of planned and actual blanket hospitality authorities expenditures; and
• B.2.2.11.3 Reapproved for individual hospitality prior to its occurrence, if possible, when there are any exceptions to the BHA parameters.

Private Club Memberships

• B.2.2.12 Ensuring that the purchase of private club memberships is prohibited unless expressly permitted under legislation, regulations, orders-in-council, National Joint Council directives or other Treasury Board–approved instruments, or unless ministerial approval is granted pursuant to B.2.2.13.
• B.2.2.13 Seeking ministerial approval for private club memberships in situations not covered under legislation, regulations, orders-in-council, National Joint Council directives or other Treasury Board–approved instruments. This authority can only be delegated to the deputy head.

Appendix C: Standard on Conferences

C.1 effective date.

• C.1.1 This standard takes effect on April 1, 2017 .
• C.1.2 This standard replaces the Directive on Travel, Hospitality, Conference and Event Expenditures, Appendix 3 dated August 1, 2013 .

C.2 Standards

• C.2.1 This standard provides details on the requirements set out in sections 4.1 and 4.2 of the Directive on Travel, Hospitality, Conference and Event Expenditures.
• C.2.2.1 Ensuring that the objective of attending a conference is specified in the applicable conference approval document. Where travel is involved, the travel authorization elements of Table 1 in Appendix A will apply;
• C.2.2.2 Limiting the number of public servants attending a conference from a department to the minimum necessary to achieve the departmental objective;

Conference Authorization (Approval authority required for expenditure initiation)

• C.2.2.3 Ensuring that the conference approval authority set out in the departmental delegation of financial and spending authorities chart is at the senior departmental manager level; and
• C.2.2.4 Ensuring that when multiple public servants attend the same conference, event approval is obtained for the total planned conference costs as set out in Appendix D.

Appendix D: Standard on Events

D.1 effective date.

• D.1.1 This standard takes effect on April 1, 2017 .
• D.1.2 This standard replaces the Directive on Travel, Hospitality, Conference and Event Expenditures, Appendix 4 dated August 1, 2013 .

D.2 Standards

• D.2.1 This standard provides details on the requirements set out in sections 4.1 and 4.2 of the Directive on Travel, Hospitality, Conference and Event Expenditures.
• D.2.2.1 Ensuring that the appropriate number of public servants attend an event when the total event costs are submitted for approval, as specified in D.2.2.3 to D.2.2.6;
• D.2.2.2 Ensuring that training activities are not considered as an event and are approved as part of an individual’s training plan by the appropriate manager as set out in the departmental delegation of financial and spending authorities chart;

Event Authorization (Approval authority required for expenditure initiation)

• D.2.2.3 Seeking ministerial approval when total departmental costs associated with an event exceed $50,000;
• D.2.2.4 Ensuring that the minister is provided with the total estimated federal cost for all participating departments, including the total estimated travel costs, for information purposes, when their approval is required for an event hosted by the department;
• D.2.2.5 Seeking deputy head approval of an event when total departmental costs associated with the event exceed $25,000 but are $50,000 or less; and
• D.2.2.6 Ensuring that approval of the senior departmental manager or the delegated manager of an event is obtained when the total departmental costs associated with the event are $25,000 or less.

Appendix E: Definitions

Involve gatherings of individuals (both public and/or non-public servants) engaged in activities other than operational activities of the department. Examples of events include, but are not limited to:

• Management and staff retreats;
• Participation in conferences;
• Awards and recognition ceremonies; and
• Departmental celebrations.

Are those activities undertaken to deliver departmental programs and services including departmental internal services.

For individuals, operational activities are those activities undertaken in the performance of their assigned tasks, as set out in position descriptions, terms of reference, statements of work or other like documents.

Any gathering of individuals, the purpose of which is not to conduct operational activities, shall be defined as an “event”.

© Her Majesty the Queen in Right of Canada, represented by the President of the Treasury Board, 2017, ISBN: 978-0-660-09713-8

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Private Overnight Accommodations

Per Diem Allowances

Incidentals

Home hosting, restaurant hosting, vehicle mileage allowance.

The standard rate for private overnight accommodations is $25.00 Canadian per night in Canada and $25.00 US per night in the United States and other countries.

Per Diem Allowances 

* Effective October, 18, 2023, Memorial follows the Federal Treasury Board's  National Joint Council travel allowances  (appendix C) for travel to the Yukon, Northwest Territories, Nunavut and Alaska. For travel longer than 30 days, see further direction below.

* * New rates Effective July 11th, 2024. Any travel prior to July 11th would follow the Federal Treasury Board's  National Joint Council travel allowances (appendix D) for travel to international destinations. For travel longer than 30 days, see further direction below.

Tips or gratuities are included as part of the per diem amount.

Employees are entitled to claim for breakfast when they begin travel status 2 hours or more prior to the beginning of their regularly scheduled work day.

Employees on travel status are entitled to claim for dinner when they are unable to return to headquarters or their place of residence until at least 2 hours after the end of their regularly scheduled work day.

Employees travelling for less than one day which does not involve overnight stay are entitled to claim the applicable meals only.  The individual meal rates (including gratuity) are detailed above.

Employees on extended travel in one general location (in excess of 30 days) should obtain alternate accommodations (apartment, boarding house). The per diem rate in this circumstance will be 50 per cent of the above rates for the entire duration of the travel.

For persons travelling in excess of two consecutive nights, an incidental amount will be added to the meal per diem to cover the costs associated with personal telephone calls, laundry, gratuities, dry cleaning, valet services and other incidentals associated with travel away from home.

The maximum to be reimbursed:

Receptions   - $10.00 per person to a maximum of 25 individuals

Luncheon     - $15.00 per person

Dinner         - $25.00 per person

Breakfast       - $15.00 per person

Luncheon       - $25.00 per person

Dinner           - $50.00 per person

• Current & Historical Rates

The Board of Regents, at its meeting on October 20, 2005, approved the adoption of the Provincial Government's "Kilometer Rate Adjustment Formula" effective October 1, 2005. The kilometer rate adjustment formula includes:

1.  Base Fuel Rate - The base fuel rate for calculating fuel costs is 79.4 cents per liter.

2.  Fuel Price - "Fuel prices" shall be those set by the Petroleum Pricing Office for the Avalon Region (Zone 1).

3.  Adjustment formula -  

a. The "base kilometer rate(s)" shall be adjusted (up or down) on each of the "adjustment dates"  based on the difference in the "fuel price" on the "adjustment date" and the "base fuel rate"  multiplied by 1/10.

b.   Kilometer rates shall be rounded to two decimal places after the dollar ($0.00)

4.  Adjustment Dates (quarterly adjustment) - The first adjustment date was October 1, 2005.  The kilometer rate shall be adjusted based on the "Adjustment Formula" and on a quarterly basis as follows:  January 1st, April 1st, July 1st & October 1st. 

5.  Reimbursement Rate - Reimbursement shall be at the rate(s) in effect on the date of travel. 

When an employee is travelling between their normal place of residence and the airport (or normal drop-off point of a commercial carrier), reimbursement shall be actual taxi fare to a maximum of $55 each way for St. John's and $60 each way for Corner Brook.

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Controller's Office

Travel services.

Shoup Hall, 3rd floor 1028 W 6th St. Moscow, ID 83843

Travel Services University of Idaho 875 Perimeter Dr. MS 2009 Moscow, ID 83844-2009

Fax: 208-885-5417

Email: [email protected]

Per Diem is the amount provided to a traveler to cover expenses such as food, beverages, meals, meal gratuities, fees and tips given to porters, baggage carriers, bellhops, hotel maids, stewards or stewardess on ships and hotel individuals in foreign countries. Per Diem is a fixed amount for official travel status and is not a reimbursement for actual costs incurred.

Official Travel Status: the traveler is physically away from their primary work station by a distance of 50 miles or more, or the travel includes an overnight stay.

Tips and Gratuity: are included in the per diem allowance amount and cannot be claimed separately, even if the gratuity is unrelated to a meal expense. This includes all amounts related to baggage handling, hotel services, or for what services gratuities are usual and customary.

Federal per diem rates are determined each fiscal year and become effective October 1.

Per diem is based on the final trip destination not the state of origin. To calculate per diem allowance by the state, or for foreign per diem, visit U.S. General Services Administration Per Diem Rates.

In-State Per Diem, 55.00 per day

• Breakfast $8.00
• Lunch $18.00
• Dinner $29.00

Per Diem Eligibility Time Parameters:

• On the day the trip begins, the traveler is eligible for 100% of the per diem if the trip begins before 12 p.m. (noon).
• On the day the trip begins, the traveler is eligible for 50% if the trip begins after 12 p.m. (noon). 
• For the departure day, the per diem rate is based upon the location of overnight lodging
• On the day the trip concludes, the traveler is eligible for 100% of the per diem if the trip concludes after 6 p.m.
• On the day the trip concludes, the traveler is eligible for 50% if the trip concludes before 6 p.m. 
• For the day the traveler returns from a trip, the per diem rate is based upon the last location of overnight lodging

Same Day Meals

Depending on the departure and/or return time reimbursements may be considered taxable income. In order for reimbursement to be excluded from taxable income, when there is not an overnight stay, the travel reimbursement must be ordinary and directly related to the conduct of university business, IRC 274(a)(1)(A).

In those few situations whereby the department has agreed to reimburse outside of the IRC 162(a) and IRC 274(a)(1)(A), reimbursement will be reported as taxable income to the employee.

Incidental Expenses

Communication while in Travel Status:

Telephone — the cost of personal telephone calls to others within the U.S. while on official travel status is allowed. Travelers are allowed to incur the cost of one phone call for each full or partial day of official travel not to exceed 10 minutes per call.

Internet Access — The cost to gain access to the internet at the temporary work location or lodging vendor for official U of I business is allowed. The cost to access the internet aboard airplanes, or other locations may be allowable, provided that a justification is attached to the travel claim that such access is essential in the performance of official U of I business it is not intended for personal convenience or entertainment.

Laundry and Dry Cleaning Services — The cost for laundry and dry cleaning services are allowable if the duration of the official travel exceeds five (5) calendar days.

Entertainment — The cost of entertainment, such as in-room movies, video games, pay-per-view television programs or similar items, are not allowable.

Ground Transportation — Tips such as taxis and shuttles are allowed for reimbursement as long as they are reasonable and the use of the ground transportation was the most economical and effective means of transportation both from the standpoint of time and cost of the transportation fares.

U.S. Department of State

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India, Russia explore dynamic rupee-rouble rate to overcome trade issues

Rbi deputy governor t rabi sankar and top officials of some public sector banks are visiting moscow for a meeting of the india-russia joint business council for banking and finance.

India and Russia are also making attempts to put in place a payment confirmation mechanism. (Representational)

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More from this section, women dominate manufacturing jobs in urban india, says mospi report, net direct tax collection rises 22.5% to rs 6.93 trillion till aug 11, higher welfare spends will lead maha to lower capital expenditure: report, retail inflation cools to nearly 5-year low in july, iip falls 4.2% in june, need frequent data on job creation, says cea v anantha nageswaran, awaiting release of 69 indians from russian army, says jaishankar in ls, russia's 'nuclear doctrine' governing use of atomic weapons. what is it, russian oil prevails in india's july imports despite refinery shutdowns, quad meet: eam jaishankar holds talks with us secy blinken in tokyo, russia navy day: president putin greets navy personnel onboard ins tabar.

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First Published: Aug 13 2024 | 11:35 AM IST

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

• Current - July 1, 2024
• 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
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• July 1, 2020
• April 1, 2020
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• October 1, 2019
• July 1, 2019
• April 1, 2019
• January 1, 2019
• October 1, 2018
• July 1, 2018
• April 1, 2018
• January 1, 2018
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• July 1, 2017
• April 1, 2017
• January 1, 2017
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• 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
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• 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 July 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

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Moscow Mechanism experts present findings to OSCE Permanent Council on Ukraine

The OSCE Moscow Mechanism mission of experts undertaken by Professor Veronika Bílková, Professor Laura Guercio and Professor Vasilka Sancin presented their findings to the OSCE Permanent Council on 14 July 2022, collected in the report entitled ‘Report on Violations of International Humanitarian and Human Rights Law, War Crimes and Crimes Against Humanity Committed in Ukraine (1 April – 25 June 2022)’.

The three experts were selected after 45 OSCE participating States, following consultation with Ukraine,  invoked  the OSCE’s Moscow Mechanism on 2 June to “consider, follow up and build upon the findings of the Moscow Mechanism report received by OSCE participating States on 12 April” addressing “the human rights and humanitarian impacts of the Russian Federation’s invasion and acts of war, supported by Belarus, on the people of Ukraine, within Ukraine’s internationally recognized borders and territorial waters”.

The Mechanism, agreed by all OSCE participating States, allows for one or more participating States to request that ODIHR “inquire of another participating State whether it would agree to invite a mission of experts to address a particular, clearly defined question on its territory relating to the human dimension”.

The Permanent Council is one of the OSCE’s main decision-making bodies, and convenes each week in Vienna to discuss developments in the OSCE area and make decisions on future activities.

The observations of the mission of experts are available  here .

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