Travel Directive

Effective Date

This Directive is effective December 11, 2013 and supersedes the former CRA Travel Directive that was approved and effective on May 1, 2012 as part of the Financial Administration volume of the Finance and Administration Manual.

Overview

This revision was required to reflect the following changes:

  • Section 3.1- Planning has been added and section 3.2 - Authorization has been updated, to reflect new planning and authorization requirements. New roles and responsibilities have also been added to reflect the preparation, distribution, completion and review of travel plans.
  • With the introduction of Electronic Document Management (EDM) in My Travel, all supporting documentation must now be electronically attached to each travel claim. The new roles and responsibilities have also been modified to reflect the rollout of this new functionality in My Travel.
  • Financial Administration Act (FAA) Section 34 approval of travel claims for:
    • Assistant Commissioners by the Chief Accountant, Accounting Section, Financial Reporting and Accounting Division (FRAD), Financial Administration Directorate (FAD), Finance & Administration Branch (FAB); and
    • The Commissioner and Deputy Commissioner by the Chief Financial Officer.
  • The Recovery of Travel Expenses for Participating in Conferences and Seminars Policy, which provided guidance on the recovery from external organizations of travel expenses incurred by Agency officials invited to represent CRA at conferences and seminars, has been rescinded. As a result, section 3.19 - Recovery of Travel Costs from Third Parties has been added to the CRA Travel Directive.
  • New authorization requirements have been incorporated into Module 4 - Foreign Travel to coincide with the authority delegated for travel in the revised Delegation of Financial Authorities Matrix. All travel to the USA now requires financial approval of Management Level (ML) 1 or higher.
  • Organizational realignment of activities are reflected in the directive including:
    • operational approval of foreign travel for non-taxpayer specific activities is granted by the Assistant Commissioner of the Legislative Policy and Regulatory Affairs Branch; and
    • the change in name of the Workplace Relations and Compensation Directorate, formerly known as Staff Relations and Compensation Directorate.

Note that these changes to the Travel Directive are administrative in nature and do not affect travel rates or employee entitlements.

1. Statement

It is the policy of the CRA to ensure a fair and consistent treatment of employees who are required to travel. Employees are expected to present themselves at their workplace on their own time and at their own expense unless otherwise specified in the Directive. All travel at CRA expense should be made taking into account the principle of value for money and in a fashion that will withstand audit and public scrutiny. This means considering the most economical mode of transportation that is available and practical, while considering the health and safety of employees and other relevant factors. The provisions contained in this Directive shall be applied as stated unless an exception is approved by the Chief Financial Officer and Assistant Commissioner, FAB. These provisions provide for the reimbursement of reasonable expenses necessarily incurred while travelling on CRA business and do not constitute income or other compensation that would open the way for personal gain. The kilometric rates and meal allowances set out in this Directive are those established by the Treasury Board. Subject to the exceptions provided for in this Directive, all travel shall be pre-authorized. The entitlements of the traveller shall be determined in accordance with the provisions of this Directive.

2. Application

This Directive applies to all employees and other persons travelling on CRA business, including training. It does not apply to those persons whose travel is governed by other authorities. Unless specifically stated otherwise, the standards, rates or allowances, and reimbursement of expenses incurred as authorized in this Directive, shall apply irrespective of sex, marital status or occupational category of the person authorized to travel on CRA business.

3. Requirements

Green Maple Leaf This logo is used throughout the Directive to raise awareness of travel directive provisions that are environment friendly and which must be considered in the travel plans.

3.1 Planning

Green Maple Leaf3.1.1 The need to travel must be carefully assessed. Alternatives to travel include use of virtual presence solutions such as teleconference, videoconference and other remote meeting solutions. For details, visit the National Video and Audio Conferencing Services web site or contact National Video (email).

3.1.2 The following categories of travel are to be identified and form part of the travel plan and the travel authorization for each proposed trip

  1. Travel that is required in support of the direct delivery of the core mandate of the Agency or legislative or legal requirements;
  2. Travel that is necessary to engage key stakeholders in relation to policy, program or regulatory development or renewal or other matters that support the Agency's ongoing working relationship or operations with such communities;
  3. Travel that is necessary to support sound internal governance of the Agency including management meetings, or that is necessary for the recruitment or hiring of employees;
  4. Travel to enable the training activity of employees to meet the assigned duties of their position; or
  5. Other travel.

Where 'other travel' is selected as the travel category, a detailed explanation regarding the purpose of the travel is required as part of the travel authorization.

Note that these categories will be reflected in My Travel on April 1, 2014.

3.1.3 It is the prerogative of the employer to determine whether, when, where, by whom and by what means travel will be undertaken and to select the mode and class of transportation and the accommodation to be used, subject to the provisions of this Directive.

3.2 Authorization

Green Maple Leaf3.2.1 Business travel shall be authorized in advance online (or in writing for non-ESS users or travellers not claiming travel expenses) to ensure all travel arrangements are in compliance with the provisions of this Directive. In special circumstances, such as in emergency situations, authorization may be provided post-travel, by the highest possible level of authority. Ad-hoc travel requests received during the year, which are not part of the regular travel plan submissions, may be submitted separately for the Assistant Commissioner's pre-approval. However, these requests are discouraged and should be minimized.

3.2.2 Prior approval of all travel will be delegated to no lower than the Management Level 1 (ML1) (e.g. Assistant Commissioner (AC) or Deputy Assistant Commissioner (DAC) level). This travel approval authority required does not apply to:

  • local travel within the normal office location and working environs of an employee using means such as taxi, public transit, personal vehicle or CRA fleet vehicles; or
  • travel required to enable the CRA to respond rapidly to urgent and unforeseeable events that require employees to travel on an emergency basis in order to provide their professional response, expertise or delivery of departmental programs or services to safeguard health, safety and security. Approval in these situations may be provided after-the-fact.

3.2.3 Prior approval of all travel will be done via the travel plans which, in addition to the travel categories, will include the following information:

  • trip objective;
  • identify whether the traveller is a public servant or non-public servant;
  • rationale for minimum number of travellers;
  • rationale for not selecting a virtual presence solution; and
  • estimated total cost of the trip.

3.2.4 Once the travel plan has received ML1 approval, the operating budget manager will approve the details of the individual trips within Canada, including:

  • estimated cost and rationale for the mode of transportation;
  • estimated cost and rationale for each type of accommodation;
  • estimated cost of meals; and
  • estimated cost of incidentals and other costs.

3.2.4.1 Travel to the USA and all other countries requires at a minimum approval at the Management Level 1 (i.e., the employee's Assistant Commissioner, or the Commissioner for ACs) Operational approval is also required to travel outside of Canada. Appropriate approval must be obtained as outlined in section 3.16 MODULE 4 - Foreign Travel.

3.2.5 Where there are significant changes to the trips within the travel plan at any point, those trips are to be reapproved by the ML1.

3.2.6 A Standing Travel Authority may be established where travel is continuous or repetitive in nature. The authorization may be provided for up to one year not exceeding the current fiscal year.

3.2.6.1 Standing Travel Authority must contain trip elements outlined in sections 3.2.4.

3.2.7 Persons authorizing travel and persons authorized to travel should be aware that expenses resulting from misinterpretations or mistakes are not a basis for reimbursement. Uncertainties as to entitlements should be referred to the proper authorities for clarification prior to incurring travel expenses.

3.3 Travel Advances

3.3.1 Employees shall be provided with a travel advance to cover travel expenses where government approved services or products are not prepaid or cannot be paid with a Designated Travel Card.

3.3.2 When an employee chooses not to obtain and use a Designated Travel Card, provision of an advance shall be discussed between the employee and the employer. In such case, travel advances shall not be unreasonably denied even if the trip in question has commenced.

3.3.3 Financial services agents will perform prepayment reviews of travel advances as established by FRAD.

3.4 Travel Management

3.4.1 My Travel (ESS), unless otherwise directed by FRAD, must be used by employees when requesting the authority to travel and submitting travel claims for expense reimbursement. All supporting documentation is to be submitted electronically as attachments in My Travel, whether the document is an electronic receipt, a scanned image of a receipt, an Excel file, a Word document, or an e-mail.

3.4.1.1 All scanned documents must be legible and certified by the traveller as being a true copy of the original.

3.4.1.2 Travellers should keep their original documents until such time as the prepayment or post payment audit has been completed and CRA is satisfied that the electronic documents are legible (60 calendar days).

3.4.2 Non-ESS users will continue to use CRA approved travel paper forms when requesting the authority to travel and submitting travel claims with the supporting documentation as necessary.

3.4.3 Managers will provide all required detailed travel authority and expense claim approval through My Travel (MSS), as applicable on a timely basis (within nine days of receipt).

3.4.3.1 At year-end, managers will follow the timelines set forth by FRAD.

3.4.4 Financial services agents will perform prepayment and post payment reviews of the expense reports submitted through My Travel, attaching their completed checklist to the expense report once completed.

3.5 Income Tax Considerations

Form T2200 - Declaration of Conditions of Employment.

If an employee is required to pay his or her own expenses while carrying out the duties of employment, the employer should issue to the employee a form T2200-Declaration of Conditions of Employment. Where the employee has a duly completed form T2200, the employee may include in income all travel amounts received and deduct business travel expenses incurred. For more information, consult the Income Tax Interpretation Bulletin IT522R-Vehicle, Travel and Sales Expenses of Employees.

3.6 Insurance Plans and Compensation

3.6.1 In the event that an employee becomes ill, is injured or dies while travelling on government business, the employee or, where applicable, the employee's dependants may be provided with protection, subject to the terms and conditions of the following:

  1. The collective agreement or other authority governing terms and conditions of employment, i.e., injury-on-duty leave and severance pay;
  2. Government Employees Compensation Act;
  3. Flying Accident Compensation Regulations;
  4. Public Service Superannuation Act;
  5. Canada Pension Plan or Quebec Pension Plan;
  6. Public Service Management Insurance Plan;
  7. Disability Insurance Plan;
  8. Public Service Health Care Plan (for medical and hospital expenses not paid under the Government Employees Compensation Act);
  9. Policy on Indemnification of and Legal Assistance for CRA Employees in the event of a civil action against an employee taken by a third party; and/or
  10. Insurance as a result of contracting with government approved suppliers, services and products.

3.6.2 Details concerning Public Service benefit programs are found in Appendix E: Summary of Insurance Coverage for Employees on CRA Business Travel.

3.6.3 Employees who carry private life insurance policies are advised to confirm with their insurance agent that they are adequately insured if they use non-commercial flights.

3.7 Vehicle Insurance

3.7.1 The Agency self-insures its own vehicles. Employees authorized to drive a CRA-owned vehicle must drive it themselves. Unauthorized drivers are personally liable in the event of an accident as there is no CRA liability coverage in such circumstances.

3.7.2 Collision Damage Waiver (CDW) coverage is required for the entire period that a vehicle is rented. This coverage is free when travellers use a government approved Designated Travel Card (DTC) and, in the circumstances, the traveller must decline the coverage for CDW on the rental agreement. NOTE: In cases where the DTC is not used and free coverage is not provided by a personal credit card, the cost of the premium shall be reimbursed by the employer.

3.7.3 Travellers shall not be reimbursed for personal accident insurance coverage premiums. Public Liability and Property Damage (PLPD) coverage is included in the daily rental rates provided by the car rental suppliers in the PWGSC Accommodation and Car Rental Directory.

3.7.4 The employer assumes no financial responsibility for privately owned vehicles other than paying the kilometric rate and reimbursing the Supplementary Business Insurance (SBI) premium, where required. The employer is not responsible for reimbursing deductible amounts related to insurance coverage.

3.7.5 To ensure that travellers are adequately protected, privately owned vehicles used on CRA business shall, as a minimum, have Basic Insurance coverage including the minimum Public Liability and Property Damage required by the province/territory of registration of the vehicle. Any additional premium costs necessary to increase private vehicle insurance coverage to the basic level are not reimbursable, including the lowering of deductibles.

3.7.6 Additional premium costs for Public Liability and Property Damage, collision and comprehensive coverage when obtaining SBI for one vehicle (including motorcycles) shall be reimbursed (including any administrative fee imposed by the insurance agent) based on receipts. The TF9 "Certificate of Motor Vehicle Insurance and Request for Reimbursement of Supplementary Business Insurance" is completed for this purpose. The requirement for SBI is to be reviewed each year at renewal and if no longer required, cancelled on written notification from the employer. The employee shall seek refund of any unexpired premium and remit the funds to the Receiver General for Canada through CRA.

3.7.7 Travellers who intend to carry passengers are advised to confirm with their insurance agent that they are adequately insured.

3.8 Loyalty Programs

Provided that there are no additional costs to the Agency, employees travelling on CRA business can join loyalty programs and retain benefits offered by the travel industry for business or personal use. Such privilege is conditional upon the use of government approved services and products wherever possible. For more information on loyalty programs, consult the Finance and Administration Manual, Financial Administration Volume, Travel Loyalty Programs (TLP).

3.9 Compensatory Payments or Benefits

The employer is responsible for all transportation and other costs related to travel on CRA business and for any additional accommodation or meal costs resulting from a delay. Therefore, when an employee, travelling on CRA business by air, is bumped from a flight and receives a compensatory payment from the airline, the payment in question shall revert to the Crown. Coupons, vouchers or other benefits received for such things as meals and accommodation should be used, and claims shall not be made for any such meals and accommodation that have been provided free of charge to the traveller. The appropriate explanations should be included in the travel claim or an accompanying document.

3.10 Claim Process for Lost or Damaged Luggage

Travellers should be aware that all airfares include an entitlement to a basic level of compensation through the International Air Transport Association (IATA). As all reservations for commercial air travel must be booked through the Government Travel Service, there is additional insurance coverage provided through the Departmental Travel Account.

3.11 Overpayments

Overpayments, namely amounts reimbursed or paid to travellers, which are not in accordance with the terms of this Directive, shall be recovered from the traveller as a debt owing to the Crown. Cheques are to be made payable to the Receiver General for Canada.

3.12 Receipts

3.12.1 Receipts for travel expenditures must be electronically attached to the travel claim in My Travel, including transportation stubs and travel itineraries.

  • For non-ESS users, supporting documentation must be attached to the paper travel claim.

3.12.2 Travel expenditures not requiring receipts, unless otherwise specified in the Directive, are as follows:

  1. meals;
  2. incidentals;
  3. use of private motor vehicles;
  4. meter parking on the street;
  5. taxis of $12.00 or less;
  6. Green Maple Leaf intracity public transportation such as bus, streetcar, subway, etc. of $12.00 or less;
  7. bottled water (Foreign Travel); and
  8. business telephone calls placed on personal cellular (or similar devices) where receipt is unobtainable (see 3.12.3).

3.12.3 Where the traveller certifies that the receipt was lost, accidentally destroyed or unobtainable, a personal declaration (RC352 - Lost Receipt(s) Declaration) may replace the receipt.

3.13 MODULE 1 - Travel within Headquarters Area - No Overnight Stay

3.13.1 Transportation

The selection of the mode and class of transportation shall be made by the employer on the basis of cost, convenience and practicality. Where an employee is authorized to travel by a given mode and class of transportation, and the employee proposes to travel to the duty travel location by alternate means, the maximum amount payable or reimbursable for travel expenses en route shall not exceed the cost that would have been incurred had the employee travelled by the mode and class of transportation initially authorized.

3.13.1.1 Public Transportation

Green Maple Leaf a) Intracity public transportation such as bus, streetcar, subway or airport shuttle should be used whenever feasible or practical.

Taxi

b) Taxis may be used on CRA business when other more economical alternatives are unavailable or impractical. For travel of less than a day, in and around the Headquarters Area, employees may use taxis at the discretion of the employer. Receipts are only required for fares in excess of $12.00. For all taxis used, the travel claim shall specify the date, point of origin, destination and cost of the trip. If taxi chits are used, the duplicate portion must be retained and returned to the issuing administrative unit.

3.13.1.2 Traveller-driven Vehicles

  • (a) In the interest of safe driving, when employee-driven vehicles are authorized, employees should not normally 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 any day when the employee has not worked.

    Payments in excess of those normally incurred such as road, ferry, bridge, tunnel tolls and parking charges shall be reimbursed based on receipts.

    • (i) CRA Vehicles

      When the employer considers that travel by an employee-driven vehicle is desirable, the employer shall authorize the use of a CRA vehicle, if practical. Employees shall not use CRA vehicles for personal travel needs, unless specifically authorized. Where convenient public transportation is available, the use of CRA vehicles should not be authorized.

      Expenses incurred in the use of CRA vehicles are usually charged as they occur, using credit cards provided by the employer. Where credit cards are not provided, an employee shall be reimbursed necessary disbursements made in connection with the operation of the vehicle, based on receipts. For more information on CRA Vehicles, consult the Finance and Administration Manual, Asset Management Volume, Fleet Management.

    • (ii) Rental Vehicles

      Rental vehicles may be authorized where the employer considers this mode of travel more economical and practical. The Web Based Costing Tool is available to determine whether it is better for the Agency to rent a vehicle or to use the employee's vehicle. When renting a car, travellers shall utilize government-approved suppliers and services when these are available.

      Green Maple LeafTo provide travellers with environment friendly choices, the PWGSC Accommodation and Car Rental Directory displays which car rental companies have hybrid vehicles. A listing of the greenhouse gas (GHG) emission levels of the hybrids and other categories of vehicles is also provided in the Directory. For more information, refer to the preface section of the Directory and use the Fuel Consumption Ratings Tool to compare the fuel consumption of various makes and models of a specific model year.

      Intermediate size vehicles Green Maple Leaf or lower car types (hybrid, compact) will be allowed. Full sized or higher vehicle categories may be 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 higher vehicle category. The traveller shall be reimbursed the cost of gasoline for the rental vehicle, based on receipts.

    • (iii) Privately Owned Vehicles

      Green Maple LeafTo provide travellers with environment friendly choices, use the Fuel Consumption Ratings Tool to compare the fuel consumption of various makes and models of a specific model year.

      The kilometric rate payable when a Canadian registered vehicle is driven on CRA business shall be the rate of the jurisdiction where the vehicle is registered. For vehicles registered outside Canada, the kilometric rate applied will be that of the jurisdiction where the travel occurs. This rate is quoted in Appendix B: CRA Kilometric Rates. Travellers shall use the most direct, safe and practical road routes.

      The CRA kilometric rate is paid for all CRA business travel as follows:

      • a) Normal mode of commute to workplace is the privately owned vehicle.

        When the employee 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. Conversely, when the employee 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.

        When the employee's residence is inside the Headquarters Area, the employee will be paid for the actual distance driven from the residence to the first point of call, continuing on to consecutive points of call, to the last point of call, and to the residence.

        When the employee's residence is outside the Headquarters Area, the employee will be paid the calculated distance from the perimeter of the Headquarters Area to the first point of call if inside the Headquarters Area, continuing on to consecutive points of call, to the last point of call if inside the Headquarters Area, and the calculated distance to the perimeter of the Headquarters Area (the Residence rule).

        When the employee's residence is outside the Headquarters Area, the employee will be paid the distance driven from the residence to the first point of call if outside the Headquarters Area, continuing on to consecutive points of call, to the last point of call if outside the Headquarters Area, and to the residence.

        Refer to Appendix A for the application and illustration of the above provisions.

      • b) Normal mode of commute to workplace is not the privately owned vehicle.

        Normal modes of commute to the workplace other than by private motor vehicle include, among others, public transportation (e.g. bus, subway), car pool (as a passenger), walking and cycling. The manager, in consultation with the employee, must determine the normal mode of commute to the workplace prior to approving travel under the following provisions.

        When the employee's residence is inside or outside the Headquarters Area, the employee will be paid for the actual distance driven from the residence, to the workplace (if applicable), to the first point of call, continuing on to consecutive points of call, to the last point of call, to the workplace (if applicable) and to the residence.

        If the employee has brought a private motor vehicle in to the workplace at the manager's request, but due to operational requirements, the manager has determined that the private motor vehicle would not be required for CRA business travel on that given day, the actual return distance will be paid between the residence and workplace. Parking will also be reimbursed based on receipts.

      • c) Teleworkers

        The CRA Telework Policy shall govern CRA employees. For employees authorized to "telework" at the residence, the building to which they report remains their workplace. When required to travel to a location other than their workplace, the provisions as set in a) and b) above apply.

        When an employee is authorized to travel as a passenger in a privately owned vehicle and the operator is not eligible to claim a kilometric rate, the employee will be reimbursed the actual and reasonable costs (based on receipts) of compensation or gift not to exceed the amount that what would have been paid as specified in Appendix B to make the journey.

  • Motorcycles

    (b) A traveller using a motorcycle on CRA business shall be paid at 60 per cent of the applicable rate in Appendix B: CRA Kilometric Rates.

3.13.1.3 Other-purpose Vehicles

The rate payable for the use of private other-purpose vehicles (such as a snowmobile) is $4.25 per day or part day that the vehicle is used, plus $6.05 per hour of actual use.

3.13.2 Accommodation

3.13.2.1 Reimbursement for overnight accommodation within the employee's Headquarters Area shall not be authorized except in the following cases, and requires prior approval at Management Level 2 (reimbursement of accommodation in accordance with the provisions of Module 3 - Travel in Canada and the Continental USA - Overnight Stay):

  • (a) Accommodation in government or CRA or university/college facilities for live-in conferences, meetings or training courses; or
  • (b) Accommodation in commercial facilities in very exceptional or emergency situations that require employees to remain close to their posts for periods in excess of normal working hours, such as policing activities during a crisis, or extended collective bargaining sessions.

3.13.2.2 Receipts are required. Reasonable effort must be made to obtain the receipt indicating proof of payment, i.e., a zero balance. In circumstances beyond the traveller's control such as an early morning flight departure where the traveller is unable to obtain a receipt indicating that the amount has been paid (a zero balance), the preliminary invoice issued by the supplier (without a zero balance) will suffice.

3.13.3 Meals

Meal expenses incurred within the Headquarters Area shall only be reimbursed in the following exceptional circumstances:

  • (a) when employees are required to attend weekend sessions at conferences, seminars, meetings or public hearings;
  • (b) when employees are required to attend formal full day conferences, seminars, meetings or hearings and where meals are an integral part of the proceedings;
  • (c) when employer representatives are involved in collective bargaining proceedings; or
  • (d) in exceptional circumstances, at the manager's discretion in consultation with the employee, when an employee must incur a meal within the Headquarters Area, the actual costs incurred for the meal can be reimbursed up to the cost of the allowance for that particular meal. This entitlement refers solely to an employee whose duties are not of an itinerant nature and who normally performs all work-related tasks at the workplace.

3.13.4 Incidental Expense Allowance

Not applicable to this Module.

3.13.5 Parking

In respect of every day on which an employee is authorized to use a traveller driven vehicle on Agency business travel, the employee shall be reimbursed the actual costs of parking the vehicle at both the workplace and at the point of call. Where such parking is charged on a weekly or monthly basis at the workplace, reimbursement shall be on the basis of 1/5 of the weekly charge, or on the basis of the number of working days in a given month of the monthly charge, based on receipts.

Green Maple Leaf 3.13.6 Walking Distance

The manager in consultation with the employee shall determine the means and mode of transportation. Walking short distances should be considered whenever feasible or practical. Consideration should be given to the employee's circumstances, time constraints, weather conditions and equipment to be carried.

3.13.7 Cash Withdrawal Fees

Whether the traveller uses the Designated Travel Card or another personal access card to withdraw cash for business travel, the Interac fee for withdrawals of cash as reasonably required for the trip will be reimbursed based on receipts.

3.13.8 Change of Workplace

3.13.8.1 When an employee is assigned from a permanent workplace to a temporary workplace, the employee's workplace is deemed to have changed if the employee was notified, in writing, 14 calendar days in advance of the change of workplace. The workplace change must be for a minimum of 30 consecutive calendar days. If such advance notice was not provided, the employer may remedy the situation by providing a written notice at any time to be effective 14 days from the date of issuance. This written notice cannot be retroactive or backdated.

3.13.8.2 When the workplace is changed, the employee is not entitled to travel expenses between the residence and the new workplace. While working at the new workplace, if the employee is required to report to the former workplace for any reason, or sent to an alternative duty travel location, travel expenses are to be paid.

3.13.9 Overtime and Disruption to Commute

The employee shall be reimbursed actual additional transportation costs incurred between the residence and the workplace resulting from authorized travel or overtime, when commuting between the residence and the workplace cannot be accomplished, in the manager's estimation, through the use of the public transportation network (bus, streetcar, subway, etc,).

For example, additional transportation costs are paid in authorized overtime situations where the employee's normal mode of travel is no longer available, i.e. the carpool departed at the regular hour without the employee. Or, additional transportation costs are paid in authorized travel situations where an employee is departing or returning to the workplace with excessive luggage that cannot reasonably be transported on the public transportation network. Under these circumstances, a taxi may be authorized for the employee between the residence and workplace.

3.13.10 Dependant Care

3.13.10.1 In exceptional circumstances employees may be reimbursed the additional dependant care costs incurred as a result of being required, by the employer, to attend weekend sessions at conferences, seminars, meetings or public hearings within their Headquarters Area or to meet CRA operational requirements beyond the control of the employee. Such assistance requires prior approval at ML 2.

3.13.10.2 An employee shall be reimbursed actual and reasonable dependant care expenses up to a daily maximum of $35 Canadian, per household, with a declaration, or up to a daily maximum of $75 Canadian, per household, based on receipts 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, education courses or volunteering commitments;
  • the dependants, residing in the employee's residence are all under 18 years of age or when the individual 18 years of age or over remaining at the residence is dependant on the employee for reasons of either physical or mental disability; and therefore unable to provide dependant care; and
  • the dependant care expenses claimed are additional to any existing dependant care arrangements.

3.13.10.3 Reimbursement for payment of services under this provision will require a declaration on the travel claim that the employee had responsibility for the care of the dependant(s) (see Appendix F), the time period that the services were rendered, the caregiver's name and telephone number and to confirm that only one federally employed family member has submitted a claim.

3.14 MODULE 2 - Travel Outside the Headquarters Area - No Overnight Stay

Note: All travel outside of Canada requires an additional operational (i.e., non-financial) authorization prior to making travel arrangements. See Module 4 - Foreign Travel for further instructions.

3.14.1 Transportation

The selection of the mode and class of transportation shall be made by the employer on the basis of cost, convenience and practicality. Where an employee is authorized to travel by a given mode and class of transportation, and the employee proposes to travel to the duty travel location by alternate means, the maximum amount payable or reimbursable for travel expenses en route shall not exceed the cost that would have been incurred had the employee travelled by the mode and class of transportation initially authorized.

3.14.1.1 Commercial Transportation

Air

a) All reservations for commercial air travel shall be made through the Government Travel Service where available. The lowest available airfares appropriate to particular itineraries shall be sought and bookings shall be made as far in advance as possible.

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

Business class air travel is not permitted within North America unless approved by the Commissioner or Deputy Commissioner in exceptional circumstances related to:

  • health;
  • frequency of travel;
  • timing of scheduled meetings.

All first class air travel requires the approval of the Commissioner or the Deputy Commissioner.

Rail

b) Rail travel may be business class wherever offered by the rail company.

3.14.1.2 Public Transportation

Green Maple Leaf a) Intercity bus or intracity public transportation such as bus streetcar, subway or airport shuttle should be used whenever feasible or practical.

Taxi

b) Taxi chits shall not be used by employees either to or from a commercial carrier or throughout the period on travel status. The employee will be reimbursed for the taxi fare between the employee's residence and the carrier's terminal and vice versa. For all taxis used, the travel claim shall specify the date, point of origin, destination and cost of the trip. Receipts are only required for taxi fares in excess of $12.00.

3.14.1.3 Traveller-driven Vehicles

  • (a) In the interest of safe driving, when employee-driven vehicles are authorized, employees should not normally 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 any day when the employee has not worked.

    Payments in excess of those normally incurred such as road, ferry, bridge, tunnel tolls and parking charges shall be reimbursed based on receipts.

    • (i) CRA Vehicles

      When the employer considers that travel by an employee-driven vehicle is desirable, the employer shall authorize the use of a CRA vehicle, if practical. Employees shall not use CRA vehicles for personal travel needs, unless specifically authorized. Where convenient public transportation is available, the use of CRA vehicles should not be authorized.

      Expenses incurred in the use of CRA vehicles are usually charged as they occur, using credit cards provided by the employer. Where credit cards are not provided, an employee shall be reimbursed necessary disbursements made in connection with the operation of the vehicle, based on receipts. For more information on CRA Vehicles, consult the Finance and Administration Manual, Asset Management Volume, Fleet Management.

    • (ii) Rental Vehicles

      Rental vehicles may be authorized where the employer considers this mode of travel more economical and practical. The Web Based Costing Tool is available to determine whether it is better for the Agency to rent a vehicle or to use the employee's vehicle. When renting a car, travellers shall utilize government approved suppliers and services when these are available.

      Green Maple LeafTo provide travellers with environment friendly choices, the PWGSC Accommodation and Car Rental Directory displays which car rental companies have hybrid vehicles. A listing of the greenhouse gas (GHG) emission levels of the hybrids and other categories of vehicles is also provided in the Directory. For more information, refer to the preface section of the Directory and use the Fuel Consumption Ratings Tool to compare the fuel consumption of various makes and models of a specific model year.

      Intermediate size vehicles Green Maple Leaf or lower car types (hybrid, compact) will be allowed. Full size or higher vehicle categories may be authorized only when the number of passengers to be carried, the bulk or weight of the goods to be transported, or extenuating circumstances warrant the authorization of a higher vehicle category. The traveller shall be reimbursed the cost of gasoline for the rental vehicle, based on receipts.

    • (iii) Privately Owned Vehicles

      Green Maple LeafTo provide travellers with environment friendly choices, use the Fuel Consumption Ratings Tool to compare the fuel consumption of various makes and models of a specific model year.

      The kilometric rate payable when a Canadian registered vehicle is driven on CRA business shall be the rate of the jurisdiction where the vehicle is registered. For vehicles registered outside Canada, the kilometric rate applied will be that of the jurisdiction where the travel occurs. This rate is quoted in Appendix B: CRA Kilometric Rates. Travellers shall use the most direct, safe and practical road routes.

      The CRA kilometric rate is paid for all CRA business travel as follows:

      • a) Normal mode of commute to workplace is the privately owned vehicle.

        When the employee 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. Conversely, when the employee 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.

        When the employee's residence is inside the Headquarters Area, the employee will be paid for the actual distance driven from the residence to the first point of call, continuing on to consecutive points of call, to the last point of call, and to the residence.

        When the employee's residence is outside the Headquarters Area, the employee will be paid the calculated distance from the perimeter of the Headquarters Area to the first point of call if inside the Headquarters Area, continuing on to consecutive points of call, to the last point of call if inside the Headquarters Area, and the calculated distance to the perimeter of the Headquarters Area (the Residence rule).

        When the employee's residence is outside the Headquarters Area, the employee will be paid the distance driven from the residence to the first point of call if outside the Headquarters Area, continuing on to consecutive points of call, to the last point of call if outside the Headquarters Area, and to the residence.

        Refer to Appendix A for the application and illustration of the above provisions.

      • b) Normal mode of commute to workplace is not the privately owned vehicle.

        Normal modes of commute to the workplace other than by private motor vehicle include, among others, public transportation (e.g. bus, subway), car pool (as a passenger), walking and cycling. The manager, in consultation with the employee, must determine the normal mode of commute to the workplace prior to approving travel under the following provisions.

        When the employee's residence is inside or outside the Headquarters Area, the employee will be paid for the actual distance driven from the residence, to the workplace (if applicable), to the first point of call, continuing on to consecutive points of call, to the last point of call, to the workplace (if applicable) and to the residence.

        If the employee has brought a private motor vehicle in to the workplace at the manager's request, but due to operational requirements, the manager has determined that the private motor vehicle would not be required for CRA business travel on that given day, the actual return distance will be paid between the residence and workplace. Parking will also be reimbursed based on receipts.

      • c) Teleworkers

        The CRA Telework Policy shall govern CRA employees. For employees authorized to "telework" at the residence, the building to which they report remains their workplace. When required to travel to a location other than their workplace, the provisions as set in a) and b) above apply.

    Travellers who are beginning or ending a period in travel status (a journey) and are authorized to drive a privately owned vehicle to and from the carrier's terminal, shall be paid the CRA kilometric rate specified in Appendix B: CRA Kilometric Rates up to the distance between the traveller's residence and the carrier's terminal. 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 or expenses reimbursed shall not exceed that from the residence to the carrier's terminal. Necessary parking charges will be reimbursed based on receipts. If another person drives a traveller to the carrier's terminal, the traveller shall be paid the CRA kilometric rate for the return distance between the traveller's residence and the carrier's terminal. The same terms would also apply if another person picks up the traveller from the terminal. Where alternate modes of public transportation are more economical and practical, they should be used.

    When an employee is authorized to travel as a passenger in a privately owned vehicle and the operator is not eligible to claim a kilometric rate, the employee will be reimbursed the actual and reasonable costs (based on receipts) of compensation or gift not to exceed the amount that what would have been paid as specified in Appendix B to make the journey. The total reimbursement to the employee passenger must not exceed the cost of appropriate commercial or CRA transportation.

  • Private Aircraft

    b) The use of a private aircraft, privately owned or rented, may be authorized by the employer when this mode of transportation is considered both economical and practical. Travellers authorized to use privately owned aircraft on CRA business shall satisfy the employer that they carry adequate private insurance coverage and a valid pilot's licence. Travellers using private aircraft on CRA business shall be paid the applicable CRA kilometric rate in Appendix B: Kilometric Rates for privately owned vehicles, based on direct road distances.

  • Motorcycles

    c) A traveller using a motorcycle on CRA business shall be paid at 60 per cent of the applicable rate in Appendix B: CRA Kilometric Rates.

3.14.1.4 Other-purpose Vehicles

The rate payable for the use of private other-purpose vehicles (such as a snowmobile) is $4.25 per day or part day that the vehicle is used, plus $6.05 per hour of actual use.

3.14.2 Meals

3.14.2.1 A traveller shall be paid the applicable meal allowance for each breakfast, lunch and dinner while on travel status. The meal allowances contained in this Directive are directed at employees who are in travel status outside their Headquarters Area and more than 16 kilometres by the most direct road route from the employee's residence.

3.14.2.2 Meal allowances for Canada and the continental USA are found in Appendix C: Meals and Allowances. Depending on the time of departure and return to Headquarters the appropriate meal allowance may be paid at the manager's discretion in consultation with the employee. Eligibility is determined by using the point of departure time zone. For example, if departing from Vancouver, arriving in Ottawa, and returning to Vancouver on the same day, use the Pacific time zone for departure from Vancouver (breakfast) and use the Eastern time zone for departure from Ottawa (supper).

3.14.2.3 No meal allowance shall be paid when meals are provided such as when the carrier serves meals en route, when the meal is included in the accommodation cost (except continental breakfast) or when staying in government/CRA institutions such as the Rigaud Learning Centre, where the meals are provided in the cafeteria free of charge to the traveller. At the manager's discretion and in consultation with the employee, where a traveller has incurred out of pocket expenses to supplement meals provided, the actual costs incurred may be reimbursed, based on receipts, up to the applicable meal allowance.

3.14.2.4 Where a traveller is obliged to incur meal costs that are higher than the established meal rates in situations outside the traveller's control, the traveller shall be reimbursed the actual and reasonable expenses incurred for all meals incurred on that travel day, based on receipts.

3.14.2.5 Reimbursement of meals for shift workers shall be based on the meal sequence of breakfast, lunch and dinner, in relation to the commencement of the employee's shift.

3.14.3 Incidental Expense Allowance

Not applicable to this Module.

3.14.4 Parking

In respect of every day on which an employee is authorized to use a traveller driven vehicle on Agency business travel, the employee shall be reimbursed the actual costs of parking the vehicle at both the workplace and at the point of call. Where such parking is charged on a weekly or monthly basis at the workplace, reimbursement shall be on the basis of 1/5 of the weekly charge, or on the basis of the number of working days in a given month of the monthly charge, based on receipts.

3.14.5 Dependant Care

3.14.5.1 In exceptional circumstances employees may be reimbursed the additional dependant care costs incurred as a result of being on CRA business.

3.14.5.2 An employee shall be reimbursed actual and reasonable dependant care expenses up to a daily maximum of $35 Canadian, per household, with a declaration, or up to a daily maximum of $75 Canadian, per household, based on receipts when:

  • (a) the employee is required to be absent from the residence on authorized CRA business travel;
  • (b) 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, education courses or volunteering commitments;
  • (c) the dependants, residing in the employee's residence are all under 18 years of age or when the individual 18 years of age or over remaining at the residence is dependant on the employee for reasons of either physical or mental disability; and therefore unable to provide dependant care; and
  • (d) the dependant care expenses claimed are additional to any existing dependant care arrangements.

3.14.5.3 Reimbursement for payment of services under this provision will require a declaration on the travel claim that the employee had responsibility for the care of the dependant(s) (see Appendix F), the time period that the services were rendered, the caregiver's name and telephone number and to confirm that only one federally employed family member has submitted a claim.

3.14.6 Cash Withdrawal Fees

Whether the traveller uses the Designated Travel Card or another personal access card to withdraw cash for business travel, the Interac fee for withdrawals of cash as reasonably required for the trip will be reimbursed based on receipts.

3.14.7 Change of Workplace

3.14.7.1 When an employee is assigned from a permanent workplace to a temporary workplace, the employee's workplace is deemed to have changed if the employee was notified, in writing, 14 calendar days in advance of the change of workplace. The workplace change must be for a minimum of 30 consecutive calendar days. If such advance notice was not provided, the employer may remedy the situation by providing a written notice at any time to be effective 14 days from the date of issuance. This written notice cannot be retroactive or backdated.

3.14.7.2 When the workplace is changed, the employee is not entitled to travel expenses between the residence and the new workplace. While working at the new workplace, if the employee is required to report to the former workplace for any reason, or sent to an alternative duty travel location, travel expenses are to be paid.

3.14.8 Passport Costs

When an employee is required to travel to the USA on authorized CRA business, the employee shall be reimbursed the costs of obtaining an appropriate passport (excluding birth certificates) based on receipts.

3.14.9 Telephone Calls

An employee on travel status within Canada and the continental USA shall be reimbursed the costs incurred for local and long distance telephone calls necessarily placed as a result of CRA business based on receipts. Business phone calls shall be supported by the name of the person called.

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.

3.14.10 Excess Luggage

A traveller shall be reimbursed costs incurred in transporting personal effects or CRA-owned equipment at excess luggage rates based on receipts, if the employer deems it necessary for the effects or equipment to be taken on the journey.

3.14.11 Exchange Rate Conversions

The costs incurred in converting reasonable sums to foreign currencies and reconverting any unused balance to Canadian currency shall be reimbursed based on receipts. Where such receipts are not electronically attached to the electronic travel claim, the currency exchange rates used will be the daily exchange rate established by the Receiver General for Canada.

3.15 MODULE 3 - Travel in Canada and the Continental USA - Overnight Stay

Note: All travel outside of Canada requires an additional operational (i.e., non-financial) authorization prior to making travel arrangements. See Module 4 - Foreign Travel for further instructions.

3.15.1 Transportation

The selection of the mode and class of transportation shall be made by the employer on the basis of cost, convenience and practicality. Where an employee is authorized to travel by a given mode and class of transportation, and the employee proposes to travel to the duty travel location by alternate means, the maximum amount payable or reimbursable for travel expenses en route shall not exceed the cost that would have been incurred had the employee travelled by the mode and class of transportation initially authorized.

3.15.1.1 Commercial Transportation

Air

a) All reservations for commercial air travel shall be made through the Government Travel Service where available. The lowest available airfares appropriate to particular itineraries shall be sought and bookings shall be made as far in advance as possible.

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

Business class air travel is not permitted within North America unless approved by the Commissioner or Deputy Commissioner in exceptional circumstances related to:

  • health;
  • frequency of travel;
  • timing of scheduled meetings.

Various restrictions or benefits that may apply to certain special fares must be taken into account. Overall savings must be clearly demonstrated and documented on file. In particular, if an employee stops over at another location before, or after a business trip, reimbursement of the airfare (or other transportation costs) to the other location may be reimbursed up to the least cost airfare available to the duty travel location. Living costs at the other location must also be equal to or less than what would have been allowed for each type of expenditure (meals, accommodation, etc.) had the employee remained at the duty travel location.

Costs associated with personal travel or another person are not reimbursable to any traveller. These costs include, but are not limited to: extra aircraft touch down charges, meals, incidentals, accommodation, salary, overtime and extra medical insurance coverage for travel outside Canada. The employee must make and settle all travel arrangements with the government approved service or directly with the carrier for any personal portion of travel costs. There is no authority to book the CRA portion of the trip using a private travel agent.

All first class air travel requires the approval of the Commissioner or the Deputy Commissioner.

Rail

b) Rail travel may be business class wherever offered by the rail company.

3.15.1.2 Public Transportation

Green Maple Leaf a) Intercity bus, or intracity public transportation such as local bus, streetcar, subway, or airport shuttle should be used whenever feasible or practical.

Taxi

b) Taxi chits shall not be used by employees either to or from a commercial carrier or throughout the period on travel status. The employee will be reimbursed for the taxi fare between the employee's residence and the carrier's terminal and vice versa. For all taxis used, the travel claim shall specify the date, point of origin, destination and cost of the trip. Receipts are only required for taxi fares in excess of $12.00.

3.15.1.3 Traveller-driven Vehicles

  • a) In the interest of safe driving, when employee-driven vehicles are authorized, employees should not normally 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 any day when the employee has not worked.

    Payments in excess of those normally incurred such as road, ferry, bridge, tunnel tolls and parking charges shall be reimbursed based on receipts.

    • (i) CRA Vehicles

      When the employer considers that travel by an employee-driven vehicle is desirable, the employer shall authorize the use of a CRA vehicle, if practical. Employees shall not use CRA vehicles for personal travel needs, unless specifically authorized. Where convenient public transportation is available, the use of CRA vehicles should not be authorized.

      Expenses incurred in the use of CRA vehicles are usually charged as they occur, using credit cards provided by the employer. Where credit cards are not provided, an employee shall be reimbursed necessary disbursements made in connection with the operation of the vehicle, based on receipts. For more information on CRA Vehicles, consult the Finance and Administration Manual, Asset Management Volume, Fleet Management.

    • (ii) Rental Vehicles

      Rental vehicles may be authorized where the employer considers this mode of travel more economical and practical. The Web Based Costing Tool is available to determine whether it is better for the Agency to rent a vehicle or to use the employee's vehicle. Travellers shall utilize government approved suppliers and services when these are available.

      Green Maple LeafTo provide travellers with environment friendly choices, the PWGSC Accommodation and Car Rental Directory displays which car rental companies have hybrid vehicles. A listing of the greenhouse gas (GHG) emission levels of the hybrids and other categories of vehicles is also provided in the Directory. For more information, refer to the preface section of the Directory and use the Fuel Consumption Ratings Tool to compare the fuel consumption of various makes and models of a specific model year.

      Intermediate size vehicles Green Maple Leaf or lower car types (hybrid, compact) will be allowed. Full size or higher vehicle categories may be authorized only when the number of passengers to be carried, the bulk or weight of the goods to be transported, or extenuating circumstances warrant the authorization of a higher vehicle category. The traveller shall be reimbursed the cost of gasoline for the rental vehicle, based on receipts.

    • (iii) Privately Owned Vehicles

      Green Maple Leaf To provide travellers with environment friendly choices, use the Fuel Consumption Ratings Tool to compare the fuel consumption of various makes and models of a specific model year.

      The kilometric rate payable when a Canadian registered vehicle is driven on CRA business shall be the rate of the jurisdiction where the vehicle is registered. For vehicles registered outside Canada, the kilometric rate applied will be that of the jurisdiction where the travel occurs. This rate is quoted in Appendix B: CRA Kilometric Rates. Travellers shall use the most direct, safe and practical road routes and shall claim only for distances necessarily driven on CRA business travel.

      Travellers who are beginning or ending a period in travel status (a journey) and are authorized to drive a privately owned vehicle to and from the carrier's terminal, shall be paid the CRA kilometric rate specified in Appendix B: CRA Kilometric Rates up to the distance between the traveller's residence and the carrier's terminal. 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 or reimbursed shall not exceed that from the residence to the carrier's terminal. Necessary parking charges will be reimbursed based on receipts. If another person drives a traveller to the carrier's terminal, the traveller shall be paid the CRA kilometric rate for the return distance between the traveller's residence and the carrier's terminal. The same terms would also apply if another person picks up the traveller from the terminal. Where alternate modes of public transportation are more economical and practical, they should be used.

      When an employee is authorized to travel as a passenger in a privately owned vehicle and the operator is not eligible to claim a kilometric rate, the employee will be reimbursed the actual and reasonable costs (based on receipts) of compensation or gift not to exceed the amount that what would have been paid as specified in Appendix B to make the journey. The total reimbursement to the employee passenger must not exceed the cost of appropriate commercial or CRA transportation.

  • Private Aircraft

    b) The use of a private aircraft, privately owned or rented, may be authorized by the employer when this mode of transportation is considered both economical and practical. Travellers authorized to use privately owned aircraft on CRA business shall satisfy the employer that they carry adequate private insurance coverage and a valid pilot's licence. Travellers using private aircraft on CRA business shall be paid the applicable CRA kilometric rate in Appendix B: CRA Kilometric Rates for privately owned vehicles, based on direct road distances.

  • Motorcycles

    c) A traveller using a motorcycle on CRA business shall be paid at 60 per cent of the applicable rate in Appendix B: CRA Kilometric Rates.

3.15.1.4 Other-purpose Vehicles

The rate payable for the use of private other-purpose vehicles (such as a snowmobile) is $4.25 per day or part day that the vehicle is used, plus $6.05 per hour of actual use.

3.15.2 Accommodation

3.15.2.1 The standard for accommodation is a room comfortably equipped, in a safe environment and Green Maple Leaf conveniently located to the work site at the duty travel location to minimize dependency on local transportation.

3.15.2.2 A variety of options for accommodation are available for travel. Generally these include hotels, motels, corporate residences, apartments, private non-commercial accommodation, and government and institutional accommodation.

3.15.2.3 PWGSC Accommodation and Car Rental Directory shall serve as a guide for the cost, location and selection of accommodation. Green Maple Leaf To provide travellers with environment friendly choices, the Directory displays both the Green Leaf and Green Key ratings to identify establishments committed to improving their environmental performance. For a description of the ratings, refer to the preface section of the Directory. When travel plans change and the accommodation will not be required, the traveller shall ensure that reservations are cancelled.

3.15.2.4 Unless the employer authorizes otherwise, when travel is related to activities held in an institution, the employee shall stay in institutional accommodations.

3.15.2.5 Although travellers generally stay in commercial accommodation, private non-commercial accommodation is encouraged. A traveller who chooses private non-commercial accommodation shall be paid the rate as specified in Appendix C: Meals and Allowances. In addition, ground transportation costs shall be authorized when it is cost effective. Cost effectiveness shall be determined by comparing the total cost of private non-commercial accommodation and transportation versus available commercial or government and institutional accommodation and associated transportation costs.

3.15.2.6 For periods of travel status of more than 30 consecutive calendar days at the same location, accommodation at corporate residences, apartments, private non-commercial accommodation or government and institutional accommodation is encouraged. In instances where the Agency pays for accommodation for one employee and another employee is sharing the same accommodation, the private non-commercial accommodation rate is not paid to the other employee. Travellers who choose to stay in a regular hotel after the thirtieth (30th) day shall be reimbursed the average rental cost of a furnished bachelor apartment within the medium cost range for that location, as verified and authorized by the employer.

3.15.2.7 Where a traveller is occupying his/her secondary residence only because of a temporary duty situation, the traveller is entitled to be paid the rate as specified in Appendix C: Meals and Allowances for each night the accommodation is occupied.

3.15.2.8 When a traveller is required to return to the Headquarters Area on CRA business, accommodation shall not be reimbursed.

3.15.2.9 Receipts are required. Reasonable effort must be made to obtain the receipt indicating proof of payment, i.e., a zero balance. In circumstances beyond the traveller's control such as an early morning flight departure where the traveller is unable to obtain a receipt indicating that the amount has been paid (a zero balance), the preliminary invoice issued by the supplier (without a zero balance) will suffice.

Note: Where travellers are no longer maintaining a residence, accommodation at the duty travel location shall not be reimbursed as this entitlement is based on the need to maintain a second residence.

3.15.3 Meals

3.15.3.1 A traveller shall be paid the applicable meal allowance for each breakfast, lunch and dinner while on travel status and while remaining at the duty travel location when exercising the option of weekend travel alternative-By Another Person (see 3.14.6.6 (a)). The meal allowances contained in this Directive are directed at employees who are in travel status outside their Headquarters Area.

3.15.3.2 Meal allowances for Canada and the continental USA are found in Appendix C: Meals and Allowances. Depending on the time of departure from, and return to Headquarters, the appropriate meal allowance may be paid at the manager's discretion in consultation with the employee. Eligibility is determined by using the point of departure time zone. For example, if departing from Vancouver, arriving in Ottawa, and returning to Vancouver on the next day, use the Pacific time zone for departure from Vancouver (breakfast) and use the Eastern time zone for departure from Ottawa (supper).

3.15.3.3 No meal allowance shall be paid when meals are provided such as when the carrier serves meals en route, when the meal is included in the accommodation cost (except continental breakfast) or when staying in government/CRA institutions such as the Rigaud Learning Centre, where the meals are provided in the cafeteria free of charge to the traveller. At the manager's discretion and in consultation with the employee, where a traveller has incurred out of pocket expenses to supplement meals provided, the actual costs incurred may be reimbursed, based on receipts, up to the applicable meal allowance.

3.15.3.4 Employees whose religious beliefs or medical requirements prohibit them from consuming certain foods should be aware that appropriate meals can normally be obtained from caterers and air carriers, provided that adequate advance notice of the special requirement is given.

3.15.3.5 Where a traveller is obliged to incur meal costs that are higher than the established meal rates in situations outside the traveller's control, the traveller shall be reimbursed the actual and reasonable expenses incurred for all meals incurred on that travel day, based on receipts.

3.15.3.6 Where a traveller is occupying his/her secondary residence only because of a temporary duty situation, the traveller is entitled to be paid the applicable meal allowances in accordance with Appendix C: Meals and Allowances.

3.15.3.7 For extended periods in continuous travel status at the same location, the employee will receive 100% of the applicable daily meal allowance from Day 1 through 30 and 75% of the meal allowance from Day 31 onward when corporate residences or apartment hotels are available to a traveller in the area surrounding the workplace, or when the traveller chooses to stay in private accommodation.

Note: Where travellers are no longer maintaining a residence, they shall not be entitled to the meal allowance as this is based on the need to maintain a second residence.

3.15.4 Incidental Expense Allowance

a) When accommodation is authorized and used, a traveller shall be paid an incidental expense allowance that covers a number of miscellaneous expenses not otherwise provided for in this Directive for each day or part day in travel status as per Appendix C: Meals and Allowances as follows:

  • Number of nights of accommodation authorized and used plus one. For example, a traveller departs Ottawa on June 1, 2006 in the afternoon, stays in accommodation in Toronto the night of June 1 and returns to Ottawa on June 2 in the afternoon. Using the formula, the number of incidental expense allowances paid is two (number of nights of accommodation (one) plus one);
  • When a traveller visits locations in the USA or other countries, the incidental expense allowance paid shall be that of the location where the day ends. For example, a traveller departs Ottawa, Canada on June 5, 2006 in the afternoon, stays in accommodation in Syracuse, USA the night of June 5 and 6, leaves Syracuse, USA on June 7 to attend a business meeting in Toronto, Canada and returns to Syracuse, USA the same day, and returns to Ottawa, Canada on June 8 in the afternoon. Using the formula, the number of incidental expense allowances paid is four (number of nights of accommodation (three) plus one). The currency used for the incidental allowance paid would be USD for June 5, 6, 7 (day ends in Syracuse) and CAD for June 8 (day ends in Ottawa);
  • Part day does not include days where a late-night flight arrives at the carrier's terminal and the traveller returns to the residence on or before 2:00 am;
  • For extended periods in continuous travel status at the same location, the employee will receive 100% of the daily incidental allowance from Day 1 through 30 and 75% of the incidental allowance from Day 31 onward when corporate residences or apartment hotels are available to a traveller in the area surrounding the workplace, or when the traveller chooses to stay in private accommodation.
  • Where a traveller is occupying his/her secondary residence only because of a temporary duty situation, the traveller is entitled to be paid the incidental expense allowance in accordance with Appendix C: Meals and Allowances.

Note: Where travellers are no longer maintaining a residence, they shall not be entitled to the incidental expense allowance as this is based on the need to maintain a second residence.

3.15.5 Parking

3.15.5.1 In respect of every day on which an employee is authorized to use a traveller driven vehicle on Agency business travel, the employee shall be reimbursed the actual costs of parking the vehicle at both the workplace and at the point of call. Where such parking is charged on a weekly or monthly basis at the workplace, reimbursement shall be on the basis of 1/5 of the weekly charge, or on the basis of the number of working days in a given month of the monthly charge, based on receipts.

3.15.5.2 Parking costs at the workplace while the private vehicle is absent from the workplace are not reimbursed if the employee is authorized to use the private vehicle as the mode of travel. For example, an employee paying a monthly rate for parking at the workplace is required by the manager to report to the workplace on Monday before proceeding to a duty travel location and is required back to the workplace upon return on Friday. Parking is reimbursed at the workplace on Monday and Friday but not on Tuesday, Wednesday and Thursday while the private vehicle is absent from the workplace.

3.15.6 Weekend Travel

3.15.6.1 Weekend Travel to the Residence

  • The use of the weekend travel to the residence provisions or its alternatives does not constitute a break in continuous travel at the same location.
  • An employee who is in travel status that extends through or beyond a weekend is eligible for weekend travel to the residence provisions provided that the following conditions are met:
    • work schedules permit the employee to be absent;
    • appropriate private or public transportation is available and its use is both practical and reasonable; and
    • on any given weekend, an employee is entitled to one of the following:
      • travel to the residence every weekend*;
      • travel to the residence every every third weekend*;
      • weekend travel alternative - by the employee; or
      • weekend travel alternative - by another person.

*Note: The employee must decide at the outset of the assignment 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 original assignment.

  1. The provisions for weekend travel to the residence do not permit employees to be paid travel time and/or overtime for travel between the temporary duty travel location and the residence. The employee is obliged to work the full daily number of required hours at the duty travel location prior to and following the weekend, as if working in the headquarters area. Where the employee requests to travel to the residence during normal hours of work, the manager has discretion as to whether it would be acceptable or not if the employee puts in those hours of work at straight time on other days.

3.15.6.2 Travel to the Residence Every Weekend

  • Provided that the requisite criteria are met, an employee in travel status who returns to the residence over a weekend shall be reimbursed actual transportation costs up to an amount not exceeding the greater of:
    • the cost of maintaining the employee in travel status (i.e., accommodation, meals, and incidental expense allowances); or
    • the applicable weekend travel to the residence transportation allowances in Appendix C: Meals and Allowances for two, three or four day weekends.
  • Transportation costs paid will be reduced by any costs incurred by the employer on behalf of the employee at the travel location during the period of absence, such as hotel accommodation or car rental.

3.15.6.3 Travel to the Residence Every Third Weekend

When the period of continuous travel status is in excess 30 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 are fully reimbursed.

3.15.6.4 Reimbursement Restrictions of Travel to the Residence Every Third Weekend

  • When air transportation is authorized, the employee shall be reimbursed the most economical return advance purchase Web fare and the necessary return ground transportation to and from the carrier's terminal.
  • When the use of a privately owned vehicle is authorized, the employee will be paid the CRA kilometric rate where the vehicle is registered as provided in Appendix B: CRA Kilometric Rates.
  • No accommodation, meals or incidentals are paid for weekend travel to the residence.

3.15.6.5 Changes to Schedule of Travel to the Residence Every Third Weekend

  • Employees may be authorized to select the most suitable weekends to return to the residence, depending upon work schedules, as long as the total number of trips to the residence does not exceed:
    • 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.

3.15.6.6 Weekend travel - Alternatives

  • By Another Person

    Transportation expenses incurred by another person for a round trip to the employee's travel location are claimable if the employee decides not to exercise the option to travel to the residence. Receipts are required. The cost incurred by the other person for this round trip must not exceed the round trip cost that would have been reimbursed if the employee had exercised the option of returning to the residence. The CRA kilometric rate will apply if the employee's (or other person's) car is used. The airfare and pertinent travel arrangements shall be processed through government suppliers. 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.

  • By the Employee

    Provided that the employee is not required by the employer to remain at the duty travel location, an employee may choose to spend the weekend at an alternative location. To be eligible for reimbursement, the employee shall cancel charges for accommodation (and meals provided on-site) at the duty travel location and not return to the residence or to the Headquarters Area during the weekend.

    Reimbursement shall be limited to the cost of maintaining the employee at the duty travel location (accommodation, meals, incidentals and other expenses). Reimbursement will be reduced by any costs incurred by the employer on behalf of the employee at the travel location during the period of absence. Transportation costs related to travel to an alternate location shall not be reimbursed. Arrangements are the personal responsibility of the employee without using the government approved services. The use of this provision does not preclude the employee's entitlement to weekend travel to the residence.

3.15.7 Dependant Care

3.15.7.1 An employee shall be reimbursed actual and reasonable dependant care expenses up to a daily maximum of $35 Canadian, per household, with a declaration, or up to a daily maximum of $75 Canadian, per household, based on receipts 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, education courses or volunteering commitments;
  • the dependants, residing in the employee's residence are all under 18 years of age or when the individual 18 years of age or over remaining at the residence is dependant on the employee for reasons of either physical or mental disability; and therefore unable to provide dependant care;
  • the dependant care expenses claimed are additional to any existing dependant care arrangements.

3.15.7.2 Reimbursement for payment of services under this provision will require a declaration on the travel claim that the employee had responsibility for the care of the dependant(s) (see Appendix F), the time period that the services were rendered, the caregiver's name and telephone number and to confirm that only one federally employed family member has submitted a claim.

3.15.8 Cash Withdrawal Fees

Whether the traveller uses the Designated Travel Card or another personal access card to withdraw cash for business travel, the Interac fee for withdrawals of cash as reasonably required for the trip will be reimbursed based on receipts.

3.15.9 Change of Workplace

3.15.9.1 When an employee is assigned from a permanent workplace to a temporary workplace, the employee's workplace is deemed to have changed if the employee was notified, in writing, 14 calendar days in advance of the change of workplace. The workplace change must be for a minimum of 30 consecutive calendar days. If such advance notice was not provided, the employer may remedy the situation by providing a written notice at any time to be effective 14 days from the date of issuance. This written notice cannot be retroactive or backdated.

3.15.9.2 When the workplace is changed, the employee is not entitled to travel expenses between the temporary accommodation and the new workplace. While working at the new workplace, if the employee is required to report to the former workplace for any reason, or sent to an alternative duty travel location, travel expenses are to be paid.

3.15.9.3 Form TD4 - Declaration of Exemption-Employment at Special Worksite at Special Worksite.

Where the employee was required by his or her employment duties to be away from the employee's residence for a period of 36 hours at a temporary workplace and by reason of distance, the employee could not reasonably be expected to have returned daily to the residence, the employer and the employee must complete form TD4-Declaration of Exemption - Employment at Special Worksite. The TD4 form is completed and submitted to the Client Departmental Office servicing the employee's organization each time an employee is at a new temporary workplace. Form TD4 allows the employer to exclude certain benefits from the employee's income where the employer is otherwise unaware of whether or not an employee meets certain requirements (e.g. whether the employee maintains a residence or whether the employee rents the property during his or her absence). For more information, consult the Income Tax Interpretation Bulletin IT91R4- Employment at Special Worksites or Remote Work Locations.

3.15.10 Passport Costs

When an employee is required to travel to the USA on authorized CRA business, the employee shall be reimbursed the costs of obtaining an appropriate passport (excluding birth certificates) based on receipts.

3.15.11 Telephone Calls

Personal telephone calls are included in the incidental expense allowance.

An employee on travel status within Canada and the continental USA shall be reimbursed the costs incurred for local and long distance telephone calls necessarily placed as a result of CRA business based on receipts. Business phone calls shall be supported by the name of the person called. The extra charges incurred to place calls through the hotel switchboard will be reimbursed based on receipts.

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.

3.15.12 Excess Luggage

A traveller shall be reimbursed costs incurred in transporting personal effects or CRA-owned equipment at excess luggage rates based on receipts, if the employer deems it necessary for the effects or equipment to be taken on the journey.

3.15.13 Exchange Rate Conversions

The costs incurred in converting reasonable sums to foreign currencies and reconverting any unused balance to Canadian currency shall be reimbursed based on receipts. Where such receipts are not electronically attached to an electronic travel claim, the currency exchange rate used will be the daily exchange rate established by the Receiver General for Canada.

3.16 MODULE 4 - Foreign Travel

3.16.1 Approval

All travel outside of Canada requires an operational (i.e., non-financial) approval prior to making travel arrangements. To obtain the necessary approval, travellers must submit a Request for Approval to Travel Outside of Canada (RATOC) IF4-020 form, which also includes completion, approval, and forwarding instructions.

Operational approval to travel for taxpayer specific activities is granted by the CRA Competent Authority and the Competent Authority of the country being visited. Travel reasons related to taxpayer specific activities include reasons such as:

  • Audit and/or review of books and records;
  • GST audit, including Air Travellers Security Charge (ATSC);
  • Interview individual(s) and/or third parties;
  • Audit of books and records for transfer pricing;
  • Advance Pricing Arrangement (APA) site visit;
  • Double tax negotiations;
  • Investigation or court appearance;
  • Meetings/negotiations with Competent Authorities;
  • Treaty, Tax Information Exchange Agreements, Social Security Agreement negotiations, meetings/negotiations with Competent Authorities, or meetings with respect to the Softwood Lumber are, as an exception, to be operationally approved by the Assistant Commissioner, LPRAB;

or other similar types of activities which are to be described on the request form.

Operational approval to travel for non-taxpayer specific activities is granted by the Assistant Commissioner, LPRAB, who has been delegated this authority on behalf of the Commissioner. Travel reasons related to non-taxpayer specific activities include reasons such as:

  • (a) Attend a formal function, meeting, conference, convention, seminar or workshop as a representative or delegate of the CRA;
  • (b) Attend a training course, conference, convention, seminar or workshop as a participant;
  • (c) Share best practices, consulting, or visit other administrations/operations;
  • (d) Provide technical assistance or training;

or other similar types of activities which are to be described on the request form.

Note: Under certain circumstances, travel to the USA for non-taxpayer specific related travel also requires the CRA Competent Authority Services Division (CASD) to notify the Internal Revenue Service (IRS) Competent Authority regarding who will be entering the USA, and their reason for travel. The CASD will notify the IRS Competent Authority under these circumstances, and will be transmitting the relevant information as provided on the RATOC (IF4-20) form. For specific details see Memorandum of Understanding Between the Competent Authorities of the United States and Canada with Respect to Travel in the Territory of the Other Country (PDF, 247KB).

In addition to operational approval, appropriate financial approval must be obtained as outlined in section 3.2 - Authorization.

For further instructions and contact information regarding what is required when travelling outside Canada, refer to the International Relations Office (IRO) site.

3.16.2 Transportation

The selection of the mode and class of transportation shall be made by the employer on the basis of cost, convenience and practicality. Where an employee is authorized to travel by a given mode and class of transportation, and the employee proposes to travel to the duty travel location by alternate means, the maximum amount payable or reimbursable for travel expenses en route shall not exceed the cost that would have been incurred had the employee travelled by the mode and class of transportation initially authorized.

3.16.2.1 Commercial Transportation

Air

a) All reservations for commercial air travel shall be made through approved Government suppliers where available. The lowest available airfares appropriate to particular itineraries shall be sought and bookings shall be made as far in advance as possible.

International business class air travel can be authorized by managers where continuous air travel exceeds nine hours except for flights to Paris, Brussels, London and other European destinations of similar distance. Upgrades for flights to these above-mentioned destinations may be authorized by the Commissioner or Deputy Commissioner under exceptional circumstances related to:

  • health;
  • frequency of travel;
  • timing of scheduled meetings.

Continuous air travel starts at the scheduled departure time, and ends with the arrival at destination or with an overnight stop or layover equivalent to an overnight stop. Itineraries should be arranged to provide for an overnight stop after continuous travel time of at least nine hours. A suitable rest period shall not be unreasonably denied. Note that the return journey is subject to the same criteria as identified above.

Various restrictions or benefits that may apply to certain special fares must be taken into account. For instance, if a discount fare is conditional on a Saturday night stay over, the extra costs including salary and living expenses must be factored into the cost-benefit analysis if the employee agrees to spend the weekend at the duty travel location or to stop over at another location. Overall savings must be clearly demonstrated and documented on file. In particular, if an employee stops over at another location before, or after a business trip, reimbursement of the airfare (or other transportation costs) to the other location may be reimbursed up to the least cost airfare available to the duty travel location. Living costs at the other location must also be equal to or less than what would have been allowed for each type of expenditure (meals, accommodation, etc.) had the employee remained at the duty travel location.

Costs associated with personal travel or another person are not reimbursable to any traveller. These costs include, but are not limited to: extra aircraft touch down charges, meals, incidentals, accommodation, salary, overtime and extra medical insurance coverage for travel outside Canada. The employee must make and settle all travel arrangements with the government approved service or directly with the carrier for any personal portion of travel costs. There is no authority to book the CRA portion of the trip using a private travel agent.

All first class air travel requires the approval of the Commissioner or the Deputy Commissioner.

Rail

b) Rail travel may be business class wherever offered by the rail company.

3.16.2.2 Public Transportation

Green Maple Leaf a) Intercity public transportation such as bus, streetcar, subway, or airport shuttle should be used whenever feasible or practical.

Taxi

b) Taxi chits shall not be used by employees either to or from a commercial carrier or throughout the period on travel status. The employee will be reimbursed for the taxi fare between the employee's residence and the carrier's terminal and vice versa. For all taxis used, the travel claim shall specify the date, point of origin, destination and cost of the trip. Receipts are only required for taxi fares in excess of $12.00.

3.16.2.3 Privately Owned Vehicles

Travellers who are beginning or ending a period in travel status (a journey) and are authorized to drive a privately owned vehicle to and from the carrier's terminal, shall be paid the CRA kilometric rate specified in Appendix B: CRA Kilometric Rates up to the distance between their residence and the carrier's terminal. 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 or reimbursed shall not exceed that from the residence to the carrier's terminal. Necessary parking charges will be reimbursed based on receipts. If another person drives a traveller to the carrier's terminal, the traveller shall be paid the CRA kilometric rate for the return distance between the traveller's residence and the carrier's terminal. The same terms would also apply if another person picks up the traveller from the terminal. Where alternate modes of public transportation are more economical and practical, they should be used.

3.16.3 Accommodation

3.16.3.1 The standard for accommodation is a room comfortably equipped, in a safe environment and Green Maple Leaf conveniently located to the worksite at the duty travel location to minimize dependency on local transportation.

3.16.3.2 A variety of options for accommodation are available for travel. Generally these include hotels, motels, corporate residences, apartments, private non-commercial accommodation, and government and institutional accommodation.

3.16.3.3 PWGSC Accommodation and Car Rental Directory shall serve as a guide for the cost, location and selection of accommodation. When travel plans change and the accommodation will not be required, the traveller shall ensure that reservations are cancelled.

3.16.3.4 Unless the employer authorizes otherwise, when travel is related to activities held in an institution, the employee shall stay in institutional accommodations.

3.16.3.5 Where employees are in travel status at military bases, unless program-related or security reasons dictate the use of specific accommodation, an employee's request for alternate commercial or private non-commercial accommodation shall not be unreasonably denied.

3.16.3.6 Although travellers generally stay in commercial accommodation, private non-commercial accommodation is encouraged. A traveller who chooses private non-commercial accommodation shall be paid the rate as specified in Appendix D: Daily meal rates at locations abroad. In addition, ground transportation costs shall be authorized when it is cost effective. Cost effectiveness shall be determined by comparing the total cost of accommodation and transportation in the private non-commercial accommodation versus available commercial or government and institutional accommodation and the associated transportation costs.

3.16.3.7 For periods of travel status of more than 30 consecutive calendar days at the same location, accommodation at corporate residences, apartments, private non-commercial accommodation or government/institutional accommodation is encouraged. In instances where the Agency pays for accommodation for one employee and another employee is sharing the same accommodation, the private non-commercial accommodation rate is not paid to the other employee. Travellers who choose to stay in a regular hotel after the thirtieth (30th) day shall be reimbursed the average rental cost of a furnished bachelor apartment within the medium cost range for that location, as verified and authorized by the employer.

3.16.3.8 Receipts are required. Reasonable effort must be made to obtain the receipt indicating proof of payment, i.e., a zero balance. In circumstances beyond the traveller's control such as an early morning flight departure where the traveller is unable to obtain a receipt indicating that the amount has been paid (a zero balance), the preliminary invoice issued by the supplier (without a zero balance) will suffice.

Note: Where travellers are no longer maintaining a residence, accommodation at the duty travel location shall not be reimbursed as this entitlement is based on the need to maintain a second residence.

3.16.4 Meals

3.16.4.1 A traveller shall be paid the applicable meal allowance for each breakfast, lunch and dinner while on travel status and while remaining at the duty travel location when exercising the option of weekend travel alternative-By Another Person (see 3.16.6.3 (a)). Meal allowances shall be paid in accordance with the rates specified in Appendix D: Daily meal rates at locations abroad. Depending on the time of departure and return to Headquarters the appropriate meal allowance may be paid at the manager's discretion in consultation with the employee. Eligibility is determined by using the point of departure time zone. For example, if departing from Ottawa, Canada and arriving in London, England on a given day, use the Eastern time zone for departure from Ottawa. When returning to Ottawa, Canada from London, England, use the British Summer time and/or Greenwich Mean time zone, as applicable, for departure from London, England.

3.16.4.2 Where no meal allowance has been established in a given country or where sudden changes in currency exchange rates or high inflationary trends may invalidate the specified meal allowance, actual and reasonable expenses shall be reimbursed, based on receipts.

3.16.4.3 No meal allowance shall be paid when meals are provided such as when the carrier serves meals enroute or when the meal is included in the accommodation cost (except continental breakfast). At the manager's discretion and in consultation with the employee, where a traveller has incurred out of pocket expenses to supplement meals provided, the actual costs incurred may be reimbursed, based on receipts, up to the applicable meal allowance.

3.16.4.4 Where a traveller incurs meal costs that are higher than the established meal rates in situations outside the traveller's control, the actual and reasonable expenses incurred for all meal expenses on that travel day shall be reimbursed, based on receipts.

3.16.4.5 For extended periods in continuous travel status at the same location, the employee will receive 100% of the applicable daily meal allowance from Day 1 through 30 and 75% of the meal allowance from Day 31 onward when corporate residences or apartment hotels are available to a traveller in the area surrounding the workplace, or when the traveller chooses to stay in private accommodation.

Note: Where travellers are no longer maintaining a residence, they shall not be entitled to the meal allowance as this is based on the need to maintain a second residence.

3.16.5 Incidental Expense Allowance

a) When accommodation is authorized and used, a traveller shall be paid an incidental expense allowance that covers a number of miscellaneous expenses not otherwise provided for in this Directive for each day or part day in travel status as per Appendix D: Daily meal rates at locations abroad as follows:

  • (i) Number of nights of accommodation authorized and used plus one. For example, a traveller departs Ottawa, Canada on June 5, 2006 in the morning via a connecting flight in Toronto, arrives in London, England at night and stays in accommodation in London the nights of June 5 to June 8, and returns to Ottawa via a connecting flight in Toronto on June 9 in the afternoon. Using the formula, the number of incidental expense allowances paid is five (number of nights of accommodation (four) plus one);
  • (ii) When a traveller visits locations in the USA or other countries, the incidental expense allowance paid shall be that of the location where the day ends. For example, a traveller departs Ottawa, Canada on June 5, 2006 in the morning via a connecting flight in Toronto, arrives in London, England at night and stays in accommodation in London the nights of June 5 and 6, leaves London on June 7 to attend a business meeting in Paris, France and returns to London the same day, and returns to Ottawa, Canada on June 9 via a connecting flight in Toronto in the afternoon. Using the formula, the number of incidental expense allowances paid is five (number of nights of accommodation (four) plus one). The currency used for the incidental allowance paid would be GPB for June 5, 6, 7, 8 (day ends in London) and CAD for June 9 (day ends in Ottawa);
  • (iii) The incidental allowance is calculated as 32% of the location meal rate or 40% of the lunch and dinner rate where no breakfast rate is quoted for the location;
  • (iv) Part day does not include days where a late-night flight arrives at the carrier's terminal and the traveller returns to the residence on or before 2:00 am
  • (v) For extended periods in continuous travel status at the same location, the employee will receive 100% of the daily incidental allowance from Day 1 through 30 and 75% of the incidental allowance from Day 31 onward when corporate residences or apartment hotels are available to a traveller in the area surrounding the workplace, or when the traveller chooses to stay in private accommodation.

Note: Where travellers are no longer maintaining a residence, they shall not be entitled to the incidental expense allowance as this is based on the need to maintain a second residence.

3.16.6 Weekend travel home

3.16.6.1 Weekend travel to the Residence

  • The use of the weekend travel to the residence provisions or its alternatives does not constitute a break in continuous travel at the same location.
  • An employee who is in travel status that extends through or beyond a weekend is eligible for weekend travel to the residence provisions provided that the following conditions are met:
    • work schedules permit the employee to be absent;
    • appropriate private or public transportation is available and its use is both practical and reasonable; and
    • on any given weekend, an employee is entitled to one of the following:
      • travel to the residence every weekend*;
      • travel to the residence every fifth weekend*;
      • weekend travel alternative - by the employee; or
      • weekend travel alternative - by another person.

    *Note: The employee must decide at the outset of the assignment whether to travel to the residence every weekend or to travel to the residence every fifth weekend. That choice cannot be changed during the term of the original assignment.

  • Employees may be authorized to select the most suitable weekends to return to the residence, depending upon work schedules, as long as the total number of trips to the residence does not exceed:
    • 1 trip to the residence for travel of 7 weeks' duration;
    • 2 trips to the residence for travel of 12 weeks' duration;
    • 3 trips to the residence for travel of 17 weeks' duration; and
    • 4 trips to the residence for travel of 22 weeks' duration.
  • The provisions for weekend travel to the residence do not permit employees to be paid travel time and/or overtime for travel between the temporary duty travel location and the residence. The employee is obliged to work the full daily number of required hours at the duty travel location prior to and following the weekend, as if working in the headquarters area. Where the employee requests to travel to the residence during normal hours of work, the manager has discretion as to whether it would be acceptable or not if the employee puts in those hours of work at straight time on other days.

3.16.6.2 Reimbursement Restrictions of Weekend Travel to the Residence

The employee shall be reimbursed, based on receipts, a maximum of the most economical return airfare (booked more than 14 days in advance with a Saturday night stayover) and the necessary return ground transportation to and from the carrier's terminal, and meals en route. Meals and incidentals at the destination shall not be reimbursed. The accommodation at the duty travel location need not be cancelled.

3.16.6.3 Weekend travel - Alternatives

  • By Another Person

    As an alternative to weekend travel to the residence by the employee, another person may be authorized to travel to the employee's assigned work location when there is no additional cost to the employer. The airfare and pertinent travel arrangements shall be processed through the government suppliers. Ground transportation to and from the public carrier shall be reimbursed. Such arrangements shall be made in consideration of security and diplomatic contexts. Insurance coverage for the other person is the responsibility of the employee.

  • By the Employee

    Provided that the employee is not required by the employer to remain at the duty travel location, an employee may choose to spend the weekend at an alternative location. Such arrangements shall be made in consideration of security and diplomatic contexts. To be eligible for reimbursement, the employee shall not return to the residence or to the Headquarters Area during the weekend.

    Reimbursement shall be limited to the cost of maintaining the employee at the duty travel location (accommodation, meals, incidentals and other expenses).

    Arrangements are the personal responsibility of the employee without using the government approved services. The use of this provision does not preclude the employee's entitlement to week-end travel to the residence.

3.16.7 Dependant Care

3.16.7.1 An employee shall be reimbursed actual and reasonable dependant care expenses up to a daily maximum of $35 Canadian, per household, with a declaration, or up to a daily maximum of $75 Canadian, per household, based on receipts 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, education courses or volunteering commitments;
  • the dependants, residing in the employee's residence are all under 18 years of age or when the individual 18 years of age or over remaining at the residence is dependant on the employee for reasons of either physical or mental disability and therefore unable to provide dependant care; and
  • the dependant care expenses claimed are additional to any existing dependant care arrangements.

3.16.7.2 Reimbursement for payment of services under this provision will require a declaration on the travel claim that the employee had responsibility for the care of the dependant(s) (see Appendix F), the time period that the services were rendered, the caregiver's name and telephone number and to confirm that only one federally employed family member has submitted a claim.

3.16.8 Cash Withdrawal Fees

Whether the traveller uses the Designated Travel Card or another personal access card to withdraw cash for business travel, the Interac fee for withdrawals of cash as reasonably required for the trip will be reimbursed based on receipts.

3.16.9 Change of Workplace

3.16.9.1 When an employee is assigned from a permanent workplace to a temporary workplace, the employee's workplace is deemed to have changed if the employee was notified, in writing, 14 calendar days in advance of the change of workplace. The workplace change must be for a minimum of 30 consecutive calendar days. If such advance notice was not provided, the employer may remedy the situation by providing a written notice at any time to be effective 14 days from the date of issuance. This written notice cannot be retroactive or backdated.

3.16.9.2 When the workplace is changed as a result of an assignment to a duty travel location, the employee is not entitled to travel expenses between the temporary accommodation and the new workplace. While working at the new workplace, if the employee is required to report to the former workplace for any reason, or sent to an alternative duty travel location, travel expenses are to be paid.

3.16.9.3 Form TD4 - Declaration of Exemption-Employment at Special Worksite at Special Worksite.

Where the employee was required by his or her employment duties to be away from the employee's residence for a period of 36 hours at a temporary workplace and by reason of distance, the employee could not reasonably be expected to have returned daily to the residence, the employer and the employee must complete form TD4-Declaration of Exemption - Employment at Special Worksite. The TD4 form is completed and submitted to the Client Departmental Office servicing the employee's organization each time an employee is at a new temporary workplace. Form TD4 allows the employer to exclude certain benefits from the employee's income where the employer is otherwise unaware of whether or not an employee meets certain requirements (e.g. whether the employee maintains a residence or whether the employee rents the property during his or her absence). For more information, consult the Income Tax Interpretation Bulletin IT91R4- Employment at Special Worksites or Remote Work Locations.

3.16.10 Passport Costs

When an employee is required to travel outside Canada on authorized CRA business, the employee, with the approval of the manager, shall make the necessary arrangements for obtaining an appropriate passport (excluding birth certificates), visa, and any other required inoculations, vaccinations, X-rays or certificates of health at no expense to the employee. Where possible, the services of the departments of Health Canada (or designated health services provider), Veterans Affairs Canada or National Defence shall be used by employees for medical services. For further details regarding passports, visas, and medical requirements, refer to the International Relations Office (IRO) site.

3.16.11 Drugs and Sundries

For travel to locations outside Canada and the continental USA, the employee may be reimbursed, at the manager's discretion in consultation with the employee, the incremental cost (i.e., costs not covered by the insurance (PSHCP) program) of the prescription and actual cost of non-prescription drugs and sundries that are specifically purchased for use by the employee at the foreign travel location(s), based on receipts.

3.16.12 Telephone Calls

An employee on foreign travel status shall be reimbursed the costs incurred for local and long distance telephone calls necessarily placed as a result of CRA business based on receipts. Business phone calls shall be supported by the name of the person called. The extra charges incurred to place calls through the hotel switchboard will be reimbursed based on receipts.

An employee on travel status shall be reimbursed the costs incurred for a daily maximum equivalent to one five-minute personal telephone call based on receipts. The maximum 5 minute per day telephone call is cumulative, and may be used on another day during the same trip if not utilized in one particular day and for calls to anyone in any location. Personal telephone calls will be reimbursed at a rate not to exceed the rate from the travel location to the residence. At the manager's discretion, the daily five-minute personal telephone call provision may be exceeded for actual and reasonable expenses incurred for personal needs in unusual circumstances such as when travelling in high-risk locations, medical emergencies at the residence, etc. Employees travelling on a regular basis should obtain and make use of the most economical rates, including use of a government calling card or any other means to minimize the cost of calls.

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. The change in schedule shall be noted on the travel claim.

Employees provided with international telephone card privileges, or who have made use of government international telephone network facilities to speak to family members, shall not claim the cost of the telephone calls to the residence.

3.16.13 Bottled Water

The cost of reasonable quantities of bottled water is reimbursable.

3.16.14 Excess Luggage

A traveller shall be reimbursed costs incurred in transporting personal effects or CRA-owned equipment at excess luggage rates based on receipts, if the employer deems it necessary for the effects or equipment to be taken on the journey.

3.16.15 Exchange Rate Conversions

The costs incurred in converting reasonable sums to foreign currencies and reconverting any unused balance to Canadian currency shall be reimbursed based on receipts. Where such receipts are not electronically attached to an electronic travel claim, the currency exchange rate used will be the daily exchange rates established by the Receiver General.

3.16.16 Filing of Travel Claim

For reasons of practicality, the travel claim may be submitted up to 30 days after the completion of the trip in order to enable the traveller to submit the actual Canadian dollar costs (from designated travel card/personal credit card statements) for expenses incurred on an overseas trip. The employee is required to advise the appropriate Financial Services Agent of the reason for the delay in submitting the claim. Attaching an electronic copy of the pertinent statement will also provide support for the currency rate(s) to apply to all transactions on the trip. It must be understood that, having opted for the late submission, the employee cannot use the delayed processing of the travel claim as an excuse for the late payment of the designated travel card invoice.

3.17 MODULE 5 - Travel to Rigaud Learning Centre

This Module applies only to those travellers who stay in residence at the Rigaud Learning Centre. Employees travelling to the Rigaud Learning Centre for a one day meeting or are using commercial or private accommodation should refer to the appropriate Module, Travel Outside Headquarters Area - No Overnight Stay, or Travel in Canada and the Continental USA - Overnight Stay.

3.17.1 Transportation

The selection of the mode and class of transportation shall be made by the employer on the basis of cost, convenience and practicality. Where an employee is authorized to travel by a given mode and class of transportation, and the employee proposes to travel to the duty travel location by alternate means, the maximum amount payable or reimbursable for travel expenses en route shall not exceed the cost that would have been incurred had the employee travelled by the mode and class of transportation initially authorized.

3.17.1.1 Commercial Transportation

Air

a) All reservations for commercial air travel shall be made through approved Government suppliers where available. The lowest available airfares appropriate to particular itineraries shall be sought and bookings shall be made as far in advance as possible.

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

Business class air travel is not permitted within North America unless approved by the Commissioner or Deputy Commissioner in exceptional circumstances related to:

  • health;
  • frequency of travel;
  • timing of scheduled meetings.

Various restrictions or benefits that may apply to certain special fares must be taken into account. Overall savings must be clearly demonstrated and documented on file. In particular, if an employee stops over at another location before, or after a business trip, reimbursement of the airfare (or other transportation costs) to the other location may be reimbursed up to the least cost airfare available to the duty travel location. Living costs at the other location must also be equal to or less than what would have been allowed for each type of expenditure (meals, accommodation, etc.) had the employee remained at the duty travel location.

Costs associated with personal travel or another person are not reimbursable to any traveller. These costs include, but are not limited to: extra aircraft touch down charges, meals, incidentals, accommodation, salary, overtime and extra medical insurance coverage for travel outside Canada. The employee can make and settle all travel arrangements with the government approved service or directly with the carrier for any personal portion of travel costs. There is no authority to book the CRA portion of the trip using a private travel agent.

All first class air travel requires the approval of the Commissioner or the Deputy Commissioner.

Rail

b) Rail travel may be business class wherever offered by the rail company.

3.17.1.2 Public Transportation

Green Maple Leaf a) Intercity bus or intracity public transportation such as bus, streetcar, subway, or airport shuttle should be used whenever feasible or practical.

Taxi

b) Taxi chits shall not be used by employees either to or from a commercial carrier or throughout the period on travel status. The employee will be reimbursed for the taxi fare between the employee's residence and the carrier's terminal and vice versa. For all taxis used, the travel claim shall specify the date, point of origin, destination and cost of the trip. Receipts are only required for taxi fares in excess of $12.00.

3.17.1.3 Traveller-driven Vehicles

  • In the interest of safe driving, when employee-driven vehicles are authorized, employees should not normally 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 any day when the employee has not worked.

    Payments in excess of those normally incurred such as road, ferry, bridge, tunnel tolls and parking charges shall be reimbursed based on receipts.

    • (i) CRA Vehicles

      When the employer considers that travel by an employee-driven vehicle is desirable, the employer shall authorize the use of a CRA vehicle, if practical. Employees shall not use CRA vehicles for personal travel needs, unless specifically authorized. Where convenient public transportation is available, the use of CRA vehicles should not be authorized.

      Expenses incurred in the use of CRA vehicles are usually charged as they occur, using credit cards provided by the employer. Where credit cards are not provided, an employee shall be reimbursed necessary disbursements made in connection with the operation of the vehicle, based on receipts. For more information on CRA Vehicles, consult the Finance and Administration Manual, Asset Management Volume, Fleet Management.

    • (ii) Rental Vehicles

      Rental vehicles may be authorized where the employer considers this mode of travel more economical and practical. The Web Based Costing Tool is available to determine whether it is better for the Agency to rent a vehicle or to use the employee's vehicle. When renting a car, travellers shall utilize government-approved suppliers and services when these are available.

      Green Maple LeafTo provide travellers with environment friendly choices, the PWGSC Accommodation and Car Rental Directory displays which car rental companies have hybrid vehicles. A listing of the greenhouse gas (GHG) emission levels of the hybrids and other categories of vehicles is also provided in the Directory. For more information, refer to the preface section of the Directory and use the Fuel Consumption Ratings Tool to compare the fuel consumption of various makes and models of a specific model year.

      Intermediate size vehicles Green Maple Leaf or lower car types (hybrid, compact) will be allowed. Full sized or higher vehicle categories may be 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 higher vehicle category. The traveller shall be reimbursed the cost of gasoline for the rental vehicle, based on receipts.

    • (iii) Privately Owned Vehicles

      Green Maple LeafTo provide travellers with environment friendly choices, use the Fuel Consumption Ratings Tool to compare the fuel consumption of various makes and models of a specific model year.

      The kilometric rate payable when a Canadian registered vehicle is driven on CRA business shall be the rate of the jurisdiction where the vehicle is registered. For vehicles registered outside Canada, the kilometric rate applied will be that of the jurisdiction where the travel occurs. This rate is quoted in Appendix B: CRA Kilometric Rates. Travellers shall use the most direct, safe and practical road routes and shall claim only for distances necessarily driven on CRA business travel.

      Travellers who are beginning or ending a period in travel status (a journey) and are authorized to drive a privately owned vehicle to and from the carrier's terminal, shall be paid the CRA kilometric rate specified in Appendix B: CRA Kilometric Rates up to the distance between the traveller's residence and the carrier's terminal. 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 or reimbursed shall not exceed that from the residence to the carrier's terminal. Necessary parking charges will be reimbursed based upon receipts. If another person drives a traveller to the carrier's terminal, the traveller shall be paid the CRA kilometric rate for the return distance between the traveller's residence and the carrier's terminal. The same terms would also apply if another person picks up the traveller from the terminal. Where alternate modes of public transportation are more economical and practical, they should be used.

      When an employee is authorized to travel as a passenger in a privately owned vehicle and the operator is not eligible to claim a kilometric rate, the employee will be reimbursed the actual and reasonable costs (based on receipts) of compensation or gift not to exceed the amount that what would have been paid as specified in Appendix B to make the journey. The total reimbursement to the employee passenger must not exceed the cost of appropriate commercial or CRA transportation.

3.17.2 Accommodation

As employees do not pay for accommodation when in residence at Rigaud, no claim can be made for accommodation.

3.17.3 Meals

3.17.3.1 Depending on the time of departure from, and return to Headquarters, the appropriate meal allowance may be paid at the manager's discretion in consultation with the employee.

3.17.3.2 No meal allowance shall be paid when meals are provided such as when the carrier serves meals en route or when staying at the Rigaud Learning Centre where the meals are provided in the cafeteria free of charge to the traveller.

3.17.3.3 At the manager's discretion and in consultation with the employee, where a traveller has incurred out of pocket expenses to supplement meals provided, the actual costs incurred may be reimbursed, based on receipts, up to the applicable meal allowance.

3.17.3.4 Employees (such as instructors) staying in self-contained apartments at the Rigaud Learning Centre, will receive 100% of the applicable daily meal allowance, as provided in Appendix C: Meals and Allowances, from Day 1 through 30 and 75% of the applicable meal allowance from Day 31 onward. The employees also receive the applicable meal allowances while remaining at the duty travel location when exercising the option of weekend travel alternative -By Another Person (see 3.17.6.6 (a)).

Note: Where travellers are no longer maintaining a residence, they shall not be entitled to the meal allowance as this entitlement is based on the need to maintain a second residence.

3.17.4 Incidental Expense Allowance

3.17.4.1 A traveller shall be paid an incidental expense allowance that covers a number of miscellaneous expenses not otherwise provided for in this Directive for each day or part day in travel status as per Appendix C: Meals and Allowances;

3.17.4.2 Part day does not include days where a late-night flight arrives at the carrier's terminal and the traveller returns to the residence on or before 2:00 am;

3.17.4.3 For extended periods in continuous travel status, the employee will receive 100% of the daily incidental allowance from Day 1 through 30 and 75% of the incidental allowance from Day 31 onward.

Note: Where travellers are no longer maintaining a residence, they shall not be entitled to the incidental expense allowance as this entitlement is based on the need to maintain a second residence.

3.17.5 Parking

3.17.5.1 In respect of every day on which an employee is authorized to use a traveller driven vehicle on Agency business travel, the employee shall be reimbursed the actual costs of parking the vehicle at both the workplace and at the point of call. Where such parking is charged on a weekly or monthly basis at the workplace, reimbursement shall be on the basis of 1/5 of the weekly charge, or on the basis of the number of working days in a given month of the monthly charge, based on receipts.

3.17.5.2 Parking costs at the workplace while the private vehicle is absent from the workplace are not reimbursed if the employee is authorized to use the private vehicle as the mode of travel. For example, an employee paying a monthly rate for parking at the workplace is required by the manager to report to the workplace on Monday before proceeding to the Rigaud Learning Centre and is required to return back to the workplace upon return on Friday. Parking is reimbursed at the workplace on Monday and Friday but not on Tuesday, Wednesday and Thursday while the private vehicle is absent from the workplace.

3.17.6 Weekend Travel

3.17.6.1 Weekend Travel to the Residence

  • (a) The use of the weekend travel to the residence provisions or its alternatives does not constitute a break in continuous travel at the same location.
  • (b) An employee who is in travel status that extends through or beyond a weekend is eligible for weekend travel to the residence provisions provided that the following conditions are met:
    • (i) work schedules permit the employee to be absent;
    • (ii) appropriate private or public transportation is available and its use is both practical and reasonable; and
    • (iii) on any given weekend, an employee is entitled to one of the following:
      • travel to the residence every weekend*;
      • travel to the residence every third weekend*;
      • weekend travel alternative - by the employee; or
      • weekend travel alternative - by another person.

    * Note: The employee must decide at the outset of the assignment 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 original assignment.

  • (c) The provisions for weekend travel to the residence do not permit employees to be paid travel time and/or overtime for travel between the temporary duty travel location and the residence. The employee is obliged to work the full daily number of required hours at the duty travel location prior to and following the weekend, as if working in the headquarters area. Where the employee requests to travel to the residence during normal hours of work, the manager has discretion as to whether it would be acceptable or not if the employee puts in those hours of work at straight time on other days.

3.17.6.2 Travel to the Residence Every Weekend

  • Provided that the requisite criteria are met, an employee in travel status who returns to the residence over a weekend shall be reimbursed actual transportation costs up to the applicable amount stated in Appendix C: Meals and Allowances for two, three or four day weekends.
  • Transportation costs paid will be reduced by any costs incurred by the employer on behalf of the employee at the Rigaud Learning Centre during the period of absence, i.e., housekeeping charges and meals that the employee had the discretion to cancel, but failed to do so.

3.17.6.3 Travel to the Residence Every Third Weekend

When the period of continuous travel status is in excess 30 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 are fully reimbursed.

3.17.6.4 Reimbursement Restrictions of Travel to the Residence Every Third Weekend

  • When air transportation is authorized, the employee shall be reimbursed the most economical return advance purchase Web fare, and the necessary return ground transportation to and from the carrier's terminal.
  • When the use of a privately owned vehicle is authorized, the employee will be paid the CRA kilometric rate where the vehicle is registered as provided in Appendix B: CRA Kilometric Rates.
  • No accommodation, meals or incidentals are paid for weekend travel to the residence.

3.17.6.5 Changes to Schedule of Travel to the Residence Every Third Weekend

a) Employees may be authorized to select the most suitable weekends to return to the residence, depending upon work schedules, as long as the total number of trips to the residence does not exceed:

  • 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.

3.17.6.6 Weekend travel - Alternatives

  • By Another Person

    Transportation expenses incurred by another person for a round trip to the employee's travel location are claimable if the employee decides not to exercise the option to travel to the residence. Receipts are required. The cost incurred by the other person for this round trip must not exceed the round trip cost that would have been reimbursed had the employee exercised the option of returning to the residence. The CRA kilometric rate will apply if the employee's (or other person's) car is used. The airfare and pertinent travel arrangements shall be processed through government suppliers. 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.

  • By the employee

    Provided that the employee is not required by the employer to remain at the duty travel location, an employee may choose to spend the weekend at an alternative location. The employee is not to return to the residence or to the Headquarters Area during the weekend.

    To be eligible for reimbursement, the employee shall cancel charges for meals and accommodation at the Rigaud Learning Centre by submitting a completed Form C-34 to the Reception at the Rigaud Learning Centre by the preceding Tuesday (midnight). This form is available from the Reception or at the Canada Border Services Agency Web site.

    Reimbursement shall be limited to the private accommodation allowance, actual cost of the meals provided in the cafeteria and the incidental allowance. Reimbursement will be reduced by any costs incurred by the employer on behalf of the employee at the Rigaud Learning Centre during the period of absence, i.e. housekeeping charges and meals that the employee had the discretion to cancel, but failed to do so. Transportation costs related to travel to an alternate location shall not be reimbursed. The reimbursement for the alternate weekend shall not exceed the most economical transportation to the residence.

    Arrangements are the personal responsibility of the employee without using the government approved services. The use of this provision does not preclude the employee's entitlement to weekend travel to the residence.

3.17.7 Dependant Care

3.17.7.1 An employee shall be reimbursed actual and reasonable dependant care expenses up to a daily maximum of $35 Canadian, per household, with a declaration, or up to a daily maximum of $75 Canadian, per household, based on receipts when:

  • (a) the employee is required to be absent from the residence on authorized CRA business travel;
  • (b) 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, education courses or volunteering commitments;
  • (c) the dependants, residing in the employee's residence are all under 18 years of age or when the individual 18 years of age or over remaining at the residence is dependant on the employee for reasons of either physical or mental disability; and therefore unable to provide dependant care; and
  • (d) the dependant care expenses claimed are additional to any existing dependant care arrangements.

Reimbursement for payment of services under this provision will require a declaration on the travel claim that the employee had responsibility for the care of the dependant(s) (see Appendix F), the time period that the services were rendered, the caregiver's name and telephone number and to confirm that only one federally employed family member has submitted a claim.

3.17.8 Cash Withdrawal Fees

Whether the traveller uses the Designated Travel Card or another personal access card to withdraw cash for business travel, the Interac fee for withdrawals of cash as reasonably required for the trip will be reimbursed based on receipts.

3.17.9 Change of Workplace

3.17.9.1 When an employee is assigned from a permanent workplace to a temporary workplace, the employee's workplace is deemed to have changed if the employee was notified, in writing, 14 calendar days in advance of the change of workplace. The workplace change must be for a minimum of 30 consecutive calendar days. If such advance notice was not provided, the employer may remedy the situation by providing a written notice at any time to be effective 14 days from the date of issuance. This written notice cannot be retroactive or backdated.

3.17.9.2 When the workplace is changed, the employee is not entitled to travel expenses between the temporary accommodation and the new workplace. While working at the new workplace, if the employee is required to report to the former workplace for any reason, or sent to an alternative duty travel location, travel expenses are to be paid.

3.17.9.3 Form TD4 - Declaration of Exemption-Employment at Special Worksite at Special Worksite.

Where the employee was required by his or her employment duties to be away from the employee's residence for a period of 36 hours at a temporary workplace and by reason of distance, the employee could not reasonably be expected to have returned daily to the residence, the employer and the employee must complete form TD4-Declaration of Exemption - Employment at Special Worksite. The TD4 form is completed and submitted to the Client Departmental Office servicing the employee's organization each time an employee is at a new temporary workplace. Form TD4 allows the employer to exclude certain benefits from the employee's income where the employer is otherwise unaware of whether or not an employee meets certain requirements (e.g. whether the employee maintains a residence or whether the employee rents the property during his or her absence). For more information, consult the Income Tax Interpretation Bulletin IT91R4- Employment at Special Worksites or Remote Work Locations.

3.17.10 Telephone Calls

Personal telephone calls are included in the incidental expense allowance.

An employee on travel status at the Rigaud Learning Centre shall be reimbursed the costs incurred for local and long distance telephone calls necessarily placed as a result of CRA business based on receipts. Business phone calls shall be supported by the name of the person called. The extra charges incurred to place calls through the Centre switchboard will be reimbursed based on receipts.

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.

3.17.11 Excess Luggage

A traveller shall be reimbursed costs incurred in transporting personal effects or CRA-owned equipment at excess luggage rates based on receipts, if the employer deems it necessary for the effects or equipment to be taken on the journey.

3.18 MODULE 6 - Executive Cadre Travel

In addition to the travel provisions provided in Modules 1 to 5, some flexibilities have been added to the following CRA Executive Cadre during normal business trips away from the Headquarters area.

The Executive Cadre includes all CRA EC's as well as Governor-in-Council Appointees whose terms of travel are not otherwise specified on appointment.

3.18.1 Transportation

3.18.1.1 Public Transportation

Taxi and parking

a) On CRA business trips, actual expenses may be claimed for taxis and parking, based on the honour system (without receipts). Receipts may be submitted if preferred.

3.18.1.2 Maple Leaf Lounge Access

At the CRA, the Minister, Commissioner, Deputy Commissioner, Assistant Commissioners (ACs) and Deputy Assistant Commissioners (DACs) can apply for access to the Maple Leaf Lounges. This optional benefit is provided through the PWGSC Lounge Membership Program. This card permits access to the airport lounges including the use of business centres and conference rooms equipped with computers, laser printers, fax machines and photocopiers as well as priority check-in upon arrival at the airport. The card also offers other benefits such as cash access through Interac and Cirrus networks, automatic no-cost travel-related insurance coverage, a detailed Year-End Summary Report, payment options and Aeroplan miles.

Lounge access can be obtained by contacting the Financial Policy, Systems and Control Division (see the Enquiries section of this Directive).

3.18.2 Meals

Claims may include the daily meal allowances or actual and reasonable meal expenses based on receipts. When actual expenses are claimed for a given meal (based on receipts), meal allowances are applicable for other meals purchased that day.

Actual meal expenses shall not include alcohol, costs associated with guest or co-workers, or the additional cost of room service, which is to be identified by the claimant. Employees must submit the actual bill for their own meal, rather than claim a bill that covers a number of people, except under the CRA Hospitality Policy.

3.18.3 Incidental Expense Allowance

Actual incidental costs may be claimed in unusual circumstances. In those instances, the standard incidental allowance is not provided. However, if one decides to claim actual incidental costs for laundry and dry cleaning, the incidental allowance may not be claimed for the whole trip. In such cases, all incidental expenses incurred on that trip would be reimbursed only on the basis of receipts.

The incidental allowance is cumulative, and intended to cover laundry and dry cleaning costs. Even though such expenses are unlikely to occur before day three, the allowance is provided on a daily basis so that when a dry cleaning expense is incurred, the employee has the necessary funds to cover the cost.

3.19 Recovery of Travel Costs from Third Parties

3.19.1 Application

3.19.1.1 The CRA recovers, from external organizations, travel expenses incurred by Agency officials 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.

3.19.1.2 The CRA does not recover travel costs from third parties when the conference or seminar is related to fulfilling the Agency's mandate and/or providing a service that only benefits a select group of individuals.

3.19.2 Conferences and Seminars

3.19.2.1 Event organizers must confirm in advance and in writing their willingness to pay the costs of attendance by CRA officials, including travel. Note that this confirmation should include an estimate of the travel costs.

3.19.2.2 When requested to confirm their willingness to pay the relevant costs, organizers must acknowledge that all travel arrangements, including airline or rail tickets, accommodation, and meals, will be made by the CRA in accordance with the provisions of the current Travel Directive.

3.19.2.3 The operating budget manager may conduct a financial solvency check of the event organizer prior to authorizing travel if deemed appropriate. Branch/Regional Finance and Administration will provide guidance in conducting a solvency check.

3.19.2.4 Once the travel has occurred, CRA employees will complete and submit for approval a travel claim as per the provisions of the current Travel Directive.

3.19.2.5 In accordance with the Accounts Receivable for Non-Tax Revenue and Refund of Expenditures Policy, once the travel claim is processed, the operating budget manager will contact the Branch/Regional Finance and Administration to request that an invoice be sent to the event organizer for all travel costs incurred while representing the CRA at the conference or seminar.

3.19.3 Audits Involving Foreign Travel

3.19.3.1 In accordance with the Income Tax Act, travel costs incurred by CRA officials for foreign audits will be borne by taxpayers upon their consent unless they are willing to provide the records within Canada.

3.19.3.2 CRA officials will receive a signed letter of intent to pay from the taxpayer before CRA employees travel outside of Canada to review books and records as part of the Compliance Programs Branch's audit program. The letter must indicate the taxpayer's acceptance to pay all travel costs and to allow CRA to make all travel arrangements including airline or rail tickets and that all arrangements/reimbursements, including accommodation and meals, will be in accordance with the provisions of the current Travel Directive.

3.19.3.3 All travel arrangements, including airline or rail tickets, accommodation, and meals, will first be authorized by the appropriate CRA manager, prior to travel, in accordance with the provisions of the current Travel Directive.

3.19.3.4 Once the travel has occurred, CRA employees will complete and submit for approval a travel claim as per the provisions of the current Travel Directive.

3.19.3.5 In order to track travel costs for foreign audits incurred by a TSO, each employee must indicate the Functional Internal Order Group on their travel claim.

3.19.3.6 In accordance with the Accounts Receivable for Non-Tax Revenue and Refund of Expenditures Policy, once the travel claim has been processed, the operating budget manager will contact the Branch/Regional FSU to request that an invoice be sent to the taxpayer for all travel costs incurred for foreign audits.

3.20 Emergencies, illnesses, injuries and death while on travel status

3.20.1 Physically disabled travellers

Where a physically disabled traveller is required to pay for special assistance in travel (e.g., taxi driver or porter), these costs will be reimbursed as additional incidental expenses, provided they are clearly reasonable and necessary. Receipts should be provided when reasonably obtainable.

3.20.2 Illness while in travel status

3.20.2.1 Payment for the use of a suitable conveyance, such as an ambulance or taxi, shall be authorized where an employee becomes ill or is injured while on duty or while in travel status when, in the opinion of the employer, employee, or the attending physician, the nature of the illness or injury requires that the employee be transported to a medical treatment facility, to the travel-related accommodation, or to the residence.

3.20.2.2 An employee shall be reimbursed the necessary expenses incurred as a result of illness or accident occurring while in travel status, to the extent that the employer is satisfied the expenses were additional to those which might have been incurred had the employee not been absent from the residence, and which were not otherwise payable to the employee under an insurance policy, the Government Employees Compensation Act, or other authority.

3.20.2.3 An employee who becomes ill or is injured while in a foreign country will, where practical, be provided with a justifiable and accountable advance when incurring sizeable medical expenses. Such advances would subsequently be repaid to the employer under the employee's private insurance plans (i.e. PSHCP), the Government Employees Compensation Act or other authority.

3.20.2.4 When, in the opinion of the attending physician, an employee's condition resulting from illness or injury while in travel status warrants the presence of the next-of-kin or a representative of the family, actual and reasonable travel expenses in accordance with this Directive may be reimbursed, subject to the employer's approval, as if that person was a Public Service employee.

3.20.2.5 An employee in travel status in Canada or the continental USA may be authorized to return to the headquarters area as a result of personal illness or accident, or in the event of emergency situations at the residence (e.g., serious illness) when, in the opinion of a physician, the employee should return to the residence. Staffing interviews, appeals, grievances, adjudication hearings and other less-than-urgent situations shall not constitute emergencies.

3.20.2.6 A trip to the residence under this section shall be taken into account when establishing the traveller's eligibility for weekend travel to the residence.

3.20.3 Death while in travel status

3.20.3.1 If an employee dies while in travel status, the employer shall authorize the payment of necessary expenses that are additional to those which might have been incurred had the death occurred in the headquarters area. Included in the expenses payable under this article are:

  • at the place where death occurred: ambulance, hearse, embalming, outside crate (but not the cost of a coffin) and any other services or items required by local health laws, and
  • transportation of the remains to the headquarters area or, if desired by the survivors, to another location, up to the cost of transportation to the headquarters area. Costs for an escort over and above the costs included in transporting the remains are payable only when the attendance of an escort is required by law.

3.20.3.2 Reimbursement of costs incurred shall be reduced by any amount payable under some other authority, such as the Government Employees Compensation Act.

3.20.3.3 Where the remains are not transported, travel for next-of-kin or a representative of the family to the place of burial may be reimbursed in accordance with this Directive, subject to the employer's approval, as if that person was a Public Service employee.

4. Recourse

In cases of alleged misinterpretation or misapplication arising out of this Directive, an employee may grieve by filing a grievance in accordance with the CRA grievance procedure.

Employees and managers should first discuss the issue to seek a mutually satisfactory solution before proceeding with the internal grievance process. Support services are available to facilitate the discussion between the employee and the manager, as required.

5. Review

This Directive is subject to a two-year cyclical review process but may be modified at an earlier date.

6. Roles and Responsibilities

6.1 Members of Parliament will:

Be governed by the Directive when required to travel on CRA business. However, such travel is subject to trip approval by Governor-in-Council of an Order-in-Council submitted to the Privy Council Office in accordance with section 33.1(1) (c) of the Parliament of Canada Act

6.2 The Minister will:

  • Be excluded from the requirement to follow the terms of the Directive ;
  • Use the Government Travel Service when booking air travel related to Agency business when pre-paid tickets are needed and may book directly with carriers, or travel agents, and claim reimbursement following a trip, as long as the Agency is not billed directly by travel suppliers;
  • Refrain from using first class air travel, other than in special circumstances as governed by a letter from the President of the Treasury Board to his colleagues in May 1992;
  • Submit as a travel claim a signed statement which includes:
    • the period covered by the trip and the places visited;
    • transportation expenses;
    • other expenses (such as, accommodation and meals);
    • remit the difference to the Agency in the form of cash or a personal cheque, made payable to the Receiver General for Canada where requested advances are greater than the actual costs incurred as governed by a letter from the Minister of Finance dated December 5, 1963; and
  • Include the following certification with the statement of expenses, pursuant to section 34 of the Financial Administration Act ( FAA):

"I certify that the foregoing expenditures have been incurred by me on official government business." (Minister's signature.)

6.3 Minister's Exempt Staff will:

  • Be governed by the Directive and charge their travel expenditures to the Minister's operating budget when required to travel on CRA business;
  • Have their travel expenditures approved by the Minister or the Executive Assistant having financial signing authority for travel in the Minister's Office (other than for his or her own travel). When exempt staff accompany the Minister, the appropriate approval signature is necessary to upgrade travel to business class, in the event that the Minister does not personally sign the travel authority; and
  • In regard to travel expenditures incurred by the Executive Assistant, have them approved by the Minister. The Executive Assistant has the same travel entitlements as the Executive Group, except when accompanying the Minister, in which case the air travel entitlement may be upgraded if so determined by the Minister.

6.4 The members of the Board of Management (BOM) will:

  • Be governed by Order-In-Council (P.C. 1997-1810) by observing the following travel guidelines:
    • With respect to the Chairman of the Board of Management be subject to the Directive but have discretion over commercial accommodation selected, telephone calls, meals and incidentals in excess of the per diems, based on receipts. Meal expenses should not include alcohol. Costs associated with guests are governed by the CRA Hospitality Policy and should be reported as such. Although specific circumstances may warrant exceptional expenses, the basic norm should be comfortable and convenient, but not excessive. A benchmark may be found in the provisions of this Directive. Discretion over use of business class travel booked through the GTS is also permitted but not use of first class travel. These discretions should be exercised with prudence and probity, mindful that all expenditures must further CRA objectives;
    • With respect to the other members of the Board of Management, they are subject to the Directive and to the provisions for the Executive Cadre when required to travel on CRA business;
  • Be accountable and be prepared to justify their expenses and conduct themselves in a manner that can bear the closest public scrutiny; and
  • Have their travel expenditures approved by incumbents having financial signing authority for travel in the Secretariat to the Board of Management.

6.5 Commissioner / Deputy Commissioner will:

  • Approve all changes and major exceptions to this Directive and seek approval from the Board of Management as the need arises;
  • Be governed by Order-In-Council (P.C. 1997-1810) by observing the following travel guidelines:
    • Are subject to the Directive but have discretion over commercial accommodation selected, telephone calls, meals and incidentals in excess of the per diems, based on receipts. Meal expenses should not include alcohol. Costs associated with guests are governed by the CRA Hospitality Policy and should be reported as such. This discretion should be exercised with prudence and probity, mindful that all expenditures must further CRA objectives. Although specific circumstances may warrant exceptional expenses, the basic norm should be comfortable and convenient, but not excessive. A benchmark may be found in the provisions of this Directive;
    • Have discretion over use of business class travel booked through the GTS but not use first class travel; and
  • Be accountable and be prepared to justify their expenses in keeping with the responsibility of public office holders to conduct themselves in a manner that can bear the closest public scrutiny.

6.6 Chief Financial Officer and Assistant Commissioner, FAB will:

  • In unusual circumstances, approve minor exceptions to this Directive and seek approval from the Commissioner or Deputy Commissioner on all proposed changes or major exceptions to this Directive as the need arises; and
  • Review and approve the travel claims of the Commissioner and Deputy Commissioner.

6.7 Assistant Commissioner, LPRAB will:

  • Provide operational approval of all non-taxpayer specific travel outside of Canada.

6.8 Assistant Commissioner(s) will:

  • Authorize all travel for their respective Branch/Region via the travel plans; and
  • Authorize ad-hoc travel for their respective Branch/Region submitted during the year that are not part of the travel plans.

6.9 Direct reports to the Commissioner will:

  • Obtain separate, specific pre-approval of all travel to the United States and other foreign locations. The Request for Approval to Travel Outside of Canada (RATOC e-form) must be forwarded to the International Relations Office (IRO), Legislative Policy and Regulatory Affairs Branch, to obtain operational approval. Once approved, a duly completed Travel Request must be forwarded to the Corporate Secretariat for review. The documents are then forwarded by the Corporate Secretary to the Commissioner for final trip approval. For more information, visit the International Relations Office (IRO) site; and
  • Submit, within the required timeframe, a fully completed travel claim with the necessary supporting documentation, including, receipts and any required explanations, to the Chief Accountant, Accounting Section, FRAD, FAD, FAB for approval under FAA section 34.

6.10 CRA Operating Budget Managers will:

  • Ensure that this Directive is available at the employee's normal workplace during the employee's working hours;
  • Green Maple LeafDetermine whether travel is necessary by considering alternatives to travel such as videoconferencing and teleconferencing;
  • Approve the additional elements indicated in section 3.2.4 of individual trips identified in the travel plan via My Travel;
  • Authorize all travel arrangements, including airline or rail tickets, accommodation, and meals, in accordance with the provisions of the current Travel Directive;
  • Ensure that travel is authorized on the basis that the most economical and practical alternatives are used;
  • Advise event organizers that all travel arrangements, including airline or rail tickets, accommodation, and meals, will be made by the CRA in accordance with the provisions of the current Travel Directive, when applicable;
  • Receive a signed letter of intent to pay from the taxpayer before CRA employees travel outside of Canada to review books and records as part of the Compliance Programs Branch's audit program;
  • Obtain from event organizers, as applicable, in advance and in writing, their willingness to pay the costs of attendance by CRA officials to represent the CRA at conferences and seminars, including travel;
  • Verify travel claims submitted by the traveller, including:
    • That claims are consistent with the pre-authorization to travel;
    • Reviewing attached documents and ensuring that they are legible and ensuring that there is supporting information for all expenses being claimed except as identified in section 3.12;
  • Approve or reject travel claims submitted by the traveller;
  • Verify that exceptions from the pre-authorization are adequately justified on the travel claim or accompanying documentation;
  • Refuse to reimburse travel expenditures that are not expressly included in this Directive;
  • Be accountable for the travel terms that they approve and have no discretion to adjust claims to suit individual situations outside the provisions of this Directive;
  • Submit requests to ML 2 or higher for minor exceptions to this Directive. Supported requests must be forwarded to the Director General, FAD to render a decision;
  • Issue a T2200-Declaration of Conditions of Employment form when requested by the employee;
  • Issue a TD4-Declaration of Exemption -Employment at Special Worksite form where a change of workplace written notice is provided to the employee in travel modules 3, 4 and 5; and
  • Perform financial solvency check on event organizers if deemed necessary.

6.11 CRA Travellers will:

  • Be familiar with the provisions of this Directive before departure;
  • Seek prior approval of travel as outlined in section 3.2 - Authorization, except where otherwise provided for in this Directive;

    NOTE: If travel is to be taken outside of Canada, it is the Traveller's responsibility to obtain the appropriate operational approvals according to the prescribed process and form (Request for Approval to Travel Outside of Canada (RATOC) IF4-020) described in section 3.16 Module 4 of this Directive.

  • Submit, within the required timeframe, fully completed travel claims, attaching all necessary supporting documentation, including receipts and explanations as required;
  • ESS users are to request electronic non-modifiable invoices whenever possible/feasible;
  • Certify that attachments made in My Travel are true copies of the originals;
    • Ensure scanned copies of supporting documents are legible.
    • Paper documents must be scanned using CRA equipment.
  • Be responsible for the safeguarding of travel advances and funds provided;
  • Submit claims involving an advance or the use of a designated travel card within 10 working days after completion of the travel for which the advance was authorized (within 30 working days for foreign travel);
  • Submit claims involving a standing advance within the first 10 working days of each following month whenever travel occurs; and
  • Submit claims that do not involve an advance as soon as possible after completion of travel but not later than 30 calendar days after the end of the fiscal year in which the travel occurred.

6.12 CRA Travel Arranger will, on behalf of CRA employees:

  • Complete travel requests and claims, attaching all electronic invoices and scanned receipts to the applicable trip, including explanations as required; and
  • Review all scanned receipts for legibility and flag missing receipts to the traveller and the operating budget manager.

6.13 CRA Travel Contacts will:

  • Provide general advice on the application of this Directive to local CRA employees;
  • Distribute travel information bulletins and other similar communications received from the Agency Travel Coordinator to local CRA employees; and
  • Contact the Agency Travel Coordinator for advice and guidance on the application of this Directive as the need arises.

6.14 Agency Travel Coordinator will:

  • Interpret the intent, purpose and application of the CRA Travel Directive and provide advice, guidance and rulings upon requests from CRA travel contacts;
  • Provide training to CRA Travel contacts and operating managers as the need arises; and
  • Liaise with PWGSC, TBS, and government approved suppliers as the need arises.

6.15 Branch/Regional Finance and Administration will:

  • Review My Travel attachments for claims that have been selected for prepayment review and ensure that they are legible in order to process travel claims for payment;
  • Perform a prepayment or post-payment review in My Travel and attach the completed check list to the travel claim;
  • Complete travel plans for their respective Branch or Region;
  • Obtain ML1 approval of travel plans;
  • Send the approved travel plans to FRAD; and
  • Offer guidance on solvency checks.

6.16 Financial Administration Directorate (FAD ) will:

  • Develop the Travel Directive and related mechanisms for making travel related payments, such as Designated Travel Cards, and Departmental Travel Accounts (DTA);
  • Co-ordinate submissions to the Chief Financial Officer and Assistant Commissioner, FAB, where travel provisions not specifically covered in this Directive require approval;
  • The Financial Policy, Systems and Control Division has the authority to determine or provide direction on ambiguous situations in accordance with the intent of this Directive;
  • FRAD will disclose total annual expenditures for all travel, including variance analysis from the prior year. This disclosure is to coincide with the Departmental Performance Report;
  • FRAD will provide to the Minister quarterly proactive disclosure reports on travel expenses by Commissioner, Assistant Commissioners and Deputy Assistant Commissioners prior to being published on the CRA website;
  • FRAD will work in conjunction with the Resource Management Directorate to complete the variance analysis on total annual travel expenditures;
  • FRAD will prepare and maintain the travel plan template;
  • FRAD will receive approved travel plans, verify that the completed travel plans are approved by the respective Assistant Commissioner and reconcile the plans to the travel targets; and
  • FRAD will perform periodic monitoring of travel plans and expenditures.

6.17 Workplace Relations and Compensation Directorate (WRCD) will:

Establish the terms and conditions of travel for students engaged under the CRA student employment programs. For more information, visit the Human Resources Policies Web site on Labour Relations -Compensation.

6.18 Administration Directorate will:

Include contract provisions to identify travel rates and allowances that will be used as a basis for contractor reimbursement where applicable. For more information, visit the Administration Directorate Web site on Procurement.

6.19 Resource Management Directorate will:

  • Establish the travel targets, as directed by the Commissioner;
  • Conduct in-year monitoring of actual and forecasted travel expenditures as part of the Quarterly and period Projections Exercises;
  • Send the call letters to Branches/Regions seeking input to the travel plans;
  • Provide FRAD with a copy of the travel targets; and
  • Work in conjunction with FRAD to provide the variance analysis.

6.20 CRA International Relations Office (IRO) will:

  • Review all non-taxpayer specific related requests to travel outside of Canada and forward them for approval to the Assistant Commissioner, LPRAB, who has been delegated this authority on behalf of the Commissioner;
  • Provide advice and assistance to CRA employees and operating budget managers to support travel to destinations outside Canada (e.g. acquisition of passports and visas, travel protocols, Access to Information & Privacy requirements, etc.). For more information, refer to the International Relations Office (IRO) site; and
  • Provide to the Minister a summary of international travel incurred by the CRA on a quarterly basis.

6.21 Competent Authority Services Division (CASD) will:

Generally speaking, tax officials are not permitted to travel to a foreign country for the purposes of performing taxpayer specific activities without having obtained prior approval from the destination country's Competent Authority. Entering a foreign country for these purposes without Competent Authority permission could offend that country's sovereignty and violate existing Conventions and mutual agreements. As such, the CRA Competent Authority Services Division will:

  • Review all taxpayer specific related requests to travel outside of Canada;
  • Obtain approval from the other country's Competent Authority for all taxpayer specific related travel as required;
  • Notify the IRS Competent Authority for certain non-taxpayer specific related travel to the USA (see section 3.16.1 in Module 4 for more information), and
  • Provide advice and assistance to CRA employees and operating budget managers to support travel destinations outside Canada (e.g., protocols for exchanging information, treaty confidentiality requirements, how to obtain necessary permissions, legal obligations, etc.). For more information, visit the Exchange of Information Services Reference Guide, Chapter 9 - International Travel - Competent Authority Approval/Notification site.

6.22 Treasury Board Secretariat (TBS) will:

Release meal allowances and kilometric rates.

6.23 Public Works and Government Services Canada (PWGSC) will:

  • Negotiate and administer the contracts with the private industry for travel reservation, air, hotel and car rental services on behalf of the Agency, and mediate related disputes;
  • Maintain travel related statistical information; and
  • Maintain the electronic hotel and car rental directories.

6.24 Government Travel Service will:

  • Make commercial transportation, accommodation and car rental bookings;
  • Cancel such reservations at the request of the employee or employer;
  • Retain proof of cancellation on file;
  • Provide information reports to the Agency Travel Coordinator; and
  • Provide briefings to the Agency Travel Coordinator and information seminars to CRA Travel Contacts, operating budget managers and employees as the need arises to enhance familiarity about the travel industry.

6.25 Department of Foreign Affairs and International Trade (DFAIT) will:

6.26 Travel Card Supplier will:

  • Provide Departmental Travel Accounts (DTAs) to the CRA for its use when purchasing transportation through the Government Travel Service;
  • Supply Designated Travel Cards to CRA employees at the request of CRA operating budget managers, for the purchase of travel-related services;
  • Invoice holders of Designated Travel Cards; and
  • Provide management information reports to the Agency Travel Coordinator and CRA Travel Contacts.

7. Definitions

  • Actual and reasonable expenses - means the specific, itemized expenses incurred, based on receipts, excluding alcoholic beverages, up to the amount judged by the employer to be justifiable under the circumstances.
  • Basic insurance - means private vehicle insurance coverage that includes travelling to and from work with minimum public liability and property damage required by the province/territory of registration of the vehicle.
  • CRA business travel - means all travel authorized by the employer, and is used in reference to the circumstances under which the expenses prescribed in this Directive may be paid or reimbursed from public funds.
  • CRA kilometric rate - the rate paid for distances driven by privately owned vehicles on CRA business. The National Joint Council (NJC), a consultation forum established to promote the efficiency of the Public Service and the well-being of those employed in the Public Service, normally conducts a full review of the rates on a yearly basis effective January 1 of each year and three reviews on the fuel component only on April 1, July 1 and October 1. The NJC commissions a contractor to calculate the rates using an established methodology. The methodology consists of analysing the fixed components and variable components associated with operating a private vehicle. The fixed components include depreciation, taxes, financing, licensing and registration, insurance and miscellaneous items. The variable components include fuel, oil, tires and maintenance. Regional differences are accounted for by evaluating the effect of taxes, registration fees, insurance, maintenance and fuel costs for each province and territory. The methodology is standard in the industry and the objective is to capture all of the costs for a reasonable ownership scenario. When approved by the NJC, the Treasury Board Secretariat releases the rates and the CRA uses these rates to remain competitive with the rest of the Public Service.
  • Commercial accommodation - means hotel or motel type of accommodation or a similar commercial establishment that provides lodging at an established rate.
  • Continuous air travel - is considered to begin from the carrier's terminal at the scheduled departure time of the first flight of the journey and end at the earlier of:
    • arrival at destination,
    • the beginning of an overnight stop or
    • the scheduled arrival time of the first inter-connecting flight(s) within the airline's minimum connecting time rules.
  • Dependant - a person who resides full-time with the employee at the employee's residence and is
    • the spouse of that employee, or
    • the biological child, stepchild, adopted child including a child adopted by aboriginal people under the Custom Adoption Practice, or legal ward of that employee or of the employee's spouse who is both dependant on the employee for support and
      • under 18 years of age, or
      • dependant on the employee by reason of mental or physical disability, or
      • in full-time attendance at a school or other education institution that provides training or instruction of an educational, professional, vocational or technical nature; or
    • the parent, grandparent, brother, sister, uncle, aunt, niece, nephew or grandchild of that employee or of the employee's spouse who is both dependant on the employee for support and
      • under 18 years of age, or
      • dependant on the employee by reason of mental or physical disability, or
      • is in full-time attendance at a school or other education institution that provides training or instruction of an educational, professional, vocational or technical nature.
    • Employees should be aware that incapability for reasons of physical or mental disability is to be substantiated in such manner as may be determined by the manager.
  • Direct Delivery of Core Mandate - refers to activities that are essential to the administration and enforcement of program legislation, such as tax, benefits, and related programs, and to ensuring compliance on behalf of governments across Canada. The Agency's core mandate consists of core services and programs, according to the Canada Revenue Agency Act .
  • Employee - means a CRA employee
  • Employer - means the Canada Revenue Agency and includes any employee of the CRA who has been authorized to act on behalf of the Commissioner for the purposes of this Directive, or delegated CRA official who is responsible for the authorization of CRA business travel and/or for the approval of related financial expenditures in accordance with this Directive and the relevant sections of the Financial Administration Act.
  • Event - Includes business meetings, conferences, as well as any other formal gathering of government or non-government employees invited to participate in activities such as interviews for recruitment into the public service, prestigious ceremonies, awards and recognition ceremonies. This may include participants from other levels of government or foreign governments, foreign or political dignitaries, national or international organizations, industry representatives and public interest groups.
  • Functional Internal Order (I/O) Group - An I/O group consists of several orders, grouped together to represent a particular project/program and can be used to provide custom roll-up functionality to summarize costs associated with numerous orders, such as travel costs for foreign audit. Using I/O groups makes it easier to develop alternate presentations of information where employees/travellers record time spent on travel for foreign audits. I/O groups can be created to gather data by function. In regards to travel costs, this functional internal order group would provide functional cumulative data in regards to foreign travel and can be grouped by office or region.
  • Government and institutional accommodation - includes federal government training centres, universities, colleges, Canadian or foreign military establishments, DVA hospitals, trailers, tents and other facilities owned, controlled, authorized or arranged by the CRA, including other educational institutions that provide sleeping accommodation.
  • Government Travel Service (GTS) - means a service operated by a private travel agency under contract and administered by the Department of Public Works Government Services Canada.
  • Headquarters Area - means an area surrounding the 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.
  • Incidental expense allowance - an allowance to cover the costs of items which can be attributed to a period in travel, but for which no other reimbursement or allowance is provided under this Directive and to off-set some of the expenses incurred as a result of having to travel. It includes but is not limited to, such items as gratuities (other than those related to meals and taxi use), personal telephone calls, laundry/dry cleaning, depreciation of luggage, timers, telecommunications hook-ups and service, shipping of some personal effects, newspapers, bottled water, holding mail, pet care, house sitting/home security check, snow removal/lawn cutting service and other personal supplies and services.
  • Internal governance - CRA activities to support sound internal governance. It is the administrative functions (such as FAB, HR, Legal, IT) not involving key stakeholders, such as management meetings, internal audits, recruiting employees, meetings with other government departments which offer internal support. These activities can be closely related to the core mandate but they are not in direct delivery to the key stakeholders.
  • Key stakeholders - CRA activities involving key stakeholders in relation to policy, program or regulatory development or renewal or other matters that support the Agency's operations. It represents all activities with key stakeholders such as improving programs or operations in order to be efficient in the delivery of the core mandate. These represent activities that are not necessary to be performed for CRA to deliver its core mandate. The key stakeholders are those who are directly touched by the core mandate such as taxpayers, provincial and foreign governments. In other words, CRA could still directly deliver its core mandate even if it didn't perform these activities. It may not be delivered as efficiently as possible without these, but it would still be delivered.
  • Local travel - consists of any travel for CRA business that does not:
    • include transportation by air or rail;
    • Include overnight accommodations; or
    • Exceed 300km by traveller-driven vehicle.
  • Non-commercial accommodation and private non-commercial accommodation - means a private dwelling owned or rented by an acquaintance or relative with whom the employee does not normally reside, campsites, or other accommodation where incidental expenses are minimal.
  • Foreign travel - means any travel outside Canada. (Note: This definition is for operational approval purposes only; refer to Module 2 and/or 3 for specific financial travel entitlements to the USA, and Module 4 for travel entitlements to all other countries.)
  • Other travel - travel for miscellaneous activities not included in the other categories.
  • Receipt - means an original document showing the amount of expenditure, itemized where possible, the date and indicating proof of payment to the vendor.
    • Unalterable documents received electronically are considered originals; and
    • Scanned documents and alterable documents attached as support in My Travel are considered originals once certified as true copies by the traveller.
  • Residence - for the purposes of this Directive, "residence" means the principal residence ordinarily inhabited by the employee from which he or she reports to the workplace in the year. It excludes a secondary residence such as a temporary or seasonal self-contained residence.
  • Self-contained accommodation - means accommodation obtainable at weekly or monthly rates which provides sleeping, meal preparation and refrigeration facilities.
  • Supplementary business insurance (SBI) - is additional insurance coverage that is required for a private vehicle that is frequently used on CRA business and provides for third-party liability, including passenger hazard.
  • Training activity (for travel category) - formal or informal educational activity presenting learners with material and instruction so that they can achieve learning whether they require approval or not for training event purposes.
  • Traveller - is used in this Directive to designate both CRA employees and other persons who travel on authorized CRA business.
  • Travel status - means absence from the traveller's Headquarters Area on CRA business travel, and at a location that, using the most direct road route, is more than 16 kilometres from the traveller's residence. For the purposes of this definition, "residence" includes a secondary residence, such as a temporary or seasonal self-contained residence, occupied by the traveller and/or dependants immediately prior to the period of the traveller's temporary duty.
  • Weekend - A two-day weekend consists of a Saturday and Sunday, a three-day weekend consists of Saturday and Sunday either preceded or followed by a statutory holiday, and a four-day weekend consists of Saturday and Sunday preceded and followed by a statutory holiday. A travel day is not included in calculating the length of a weekend.
  • Workplace - is the location at or from which an employee ordinarily performs the duties of his or her position and, in the case of an employee whose duties are of an itinerant nature, the actual building to which the employee returns to prepare and/or submit reports, etc., and where other administrative matters pertaining to the employee's employment are conducted.

8. References

  1. CRA Proactive Disclosure: Travel and Hospitality, Finance and Administration Manual, Financial Administration Volume.
  2. CRA Travel Web site
  3. CRA International Relations Office (IRO) site.
  4. CRA Exchange of Information Services Reference Guide, Chapter 9 - International Travel - Competent Authority Approval/Notification site.

9. Enquiries

Questions about this directive should be directed as indicated in the following table:

If you are located in: Please contact:
HQ Branches Travel Unit, HQ FSU, FRAD of FAB
Regional and HQ Financial Services Unit Operating and Maintenance Unit, FRAD of FAB
FRAD Mobility Unit, Policy Section, FPSCD of FAB
Workplace Relations and Compensation Directorate Mobility Unit, Policy Section, FPSCD of FAB
Policy Section, FPSCD Legal Services or Treasury Board Secretariat

A list of CRA Travel Contacts is available in Appendix G.

Operational (i.e., non-financial) related enquiries regarding travelling outside of Canada should be referred to the International Relations Office (IRO) site.

Enquiries regarding the application and interpretation of the Income Tax Act with respect to the inclusion in employment income of all travel amounts received and the deduction of business travel expenses incurred (form T2200 - Declaration of Conditions of Employment) and the exclusion of certain benefits from the employee's income when working at a new temporary workplace (form TD4 - Declaration of Exemption-Employment at Special Worksite at Special Worksite) should be directed as follows:

  • CRA Field or regional employees will contact the Client Services/Enquiries staff of the local Tax Services Office or Tax Centre; and
  • CRA Headquarters employees will contact the staff of the Income Tax Rulings Directorate at 613-957-8953.

10. Appendices

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