Directive on Hospitality, Conference and Event Expenditures

Version number: 2.1
Version date: October 1, 2025

1. Effective date

1.1 This version of the Directive on Hospitality, Conference and Event Expenditures (Directive on HCEE) takes effect on June 16, 2025.

1.2 For the full version history of this document, refer to section 10.

1.3 This directive is scheduled for review every five years. The next review is planned for completion by June 2030.

2. Application

2.1 This directive is mandatory to follow and applies to employees of the Canada Revenue Agency (CRA) and to any other individuals required to follow CRA corporate policy instruments (CPI).

• 2.1.1 While the Minister of National Revenue (Minister) is governed by the Treasury Board’s (TB) Policies for Ministers' Offices, events hosted or hospitality extended by the Minister, or on behalf of the Minister by their staff, for CRA business are subject to the requirements of this directive.

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

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

2.4 To help employees interpret and implement this directive, key terms are defined in Appendix A – Definitions.

3. Related corporate policy instruments

3.1 This directive flows from the Policy on Financial Management and Financial Administration (Policy on FMFA).

3.2 This directive is supplemented by the Procedures on Hospitality, Conference and Event Expenditures (Procedures on HCEE) and must also be read in conjunction with the Directive on Delegation of Spending, Financial and Other Authorities for Agency and Administered Activities (Directive on DSFOA): Appendix B – Delegation of Spending and Financial Authorities Matrix for Agency Activities and Appendix C – Delegation of Spending and Financial Authorities Matrix Supplementary Notes for Agency Activities (DSFA Matrix and Notes).

3.3 For any other related CPIs, refer to the References.

4. Overview

4.1 This directive sets out the requirements for hospitality, conference and event expenditures.

4.2 The CRA has authority over all matters that are listed in subsection 30(1) of the Canada Revenue Agency Act and therefore sets its own CPIs for hospitality, conferences and event expenditures. This directive has been established in line with that authority. Although the CRA has authority to set its own CPIs over those subject matters, it has chosen to align with TB guidance when appropriate.

4.3 Environmentally-preferred alternatives are taken into consideration in support of the Canada Revenue Agency Policy on Sustainable Development and the outlined goals, targets and activities in the CRA’s Sustainable Development Strategies.

4.4 Decisions made in relation to hospitality, conference and event expenditures support an inclusive and respectful work environment in alignment with the Procedures on the Duty to Accommodate and related tools, the Canadian Human Rights Act and the Employment Equity Act.

5. Objective and outcomes

5.1 Objective

5.1.1 Hospitality, conference and event expenditures are cost effective and well managed while applying the principles indicated in Appendix B – Guiding Principles and section 6 of the Policy Framework for Financial Management and Financial Administration.

5.2 Outcomes

5.2.1 Governance and oversight of hospitality, conference and event expenditures are effective.

5.2.2 Hospitality, conference and event expenditures are managed in a disciplined and rigorous manner with a focus on cost minimization and value for money that withstands audit and public scrutiny.

6. Requirements

6.1 All hospitality, conference and event expenditures are authorized, incurred and reported in compliance with relevant legislation, regulations, orders-in-council, collective agreements, this directive and other applicable CRA CPIs.

• 6.1.1 The requirements of this directive pertaining to conferences and events do not apply to training and operational activities conducted by the CRA or attended by CRA employees. The classification of an activity as training or operational must be determined in conjunction with the Procedures on HCEE.
• 6.1.2 The requirements of this directive do not apply where the CRA has no discretion in providing meals to employees and other public servants in the course of their duties (for example, stipulations in collective agreements).

6.2 Hospitality, conference and event expenditures must be pre-approved in accordance with the expenditure initiation authority limits specified in the DSFA Matrix and Notes.

6.3 The authority to initiate expenditures in accordance with the limits specified in the DSFA Matrix and Notes does not include the authority to enter into (or change) a contract with a supplier for goods or services.

• 6.3.1 The CRA’s Delegation of procurement authorities must be taken into consideration as some hospitality, conference or event expenditures may require a contract. The Contracting Division, Administration Directorate, Finance and Administration Branch (FAB), must be consulted as outlined in the Procedures on HCEE.

7. Roles and responsibilities

7.1 Board of Management

7.1.1 Reviews and approves the Directive on HCEE.

7.2 Commissioner

7.2.1 Ensures processes are in place to provide appropriate oversight for hospitality, conference and event expenditures.

7.2.2 Pre-approves requests for hospitality and event expenditures in accordance with the expenditure initiation authority limits specified in the DSFA Matrix and Notes and requests where the cost of hospitality exceeds the standard cost per person but is less than the maximum cost per person set out in Appendix D – Hospitality Cost Limits per Person.

7.2.3 Reviews and recommends requests for hospitality and event expenditures to the Minister for pre-approval in accordance with the expenditure initiation authority limits specified in the DSFA Matrix and Notes, or when the Minister’s pre-approval is required in accordance with Appendix C – Exceptional Hospitality Components and Appendix D – Hospitality Cost Limits per Person.

7.2.4 Determines whether a large information-sharing or learning session is a conference or a training activity, when the determination has not been made by the government-wide functional community lead.

7.3 Chief Financial Officer and Assistant Commissioner, Finance and Administration Branch

7.3.1 Approves the CRA's annual hospitality and conference budgets, as well as any in-year adjustments.

7.3.2 Ensures the requirements for hospitality, conference and event expenditures in this directive are clearly communicated to CRA employees and to any other individuals required to follow this directive.

7.3.3 Establishes processes, procedures and internal controls over financial management to ensure that:

• 7.3.3.1 decisions to offer hospitality are carefully considered and necessary based on courtesy, diplomacy or protocol, or to facilitate the achievement of the CRA’s objectives and priorities
• 7.3.3.2 hospitality, conference or event expenditures are pre-approved in accordance with the expenditure initiation authority limits specified in the DSFA Matrix and Notes
• 7.3.3.3 with the exception of the Minister, an appropriate alternative pre-approval authority is obtained when the delegated manager with expenditure initiation authority, who would normally pre-approve the expenditure, is also a recipient of the hospitality

7.3.4 Pre-approves hospitality:

• 7.3.4.1 when a senior Agency manager who would normally approve the expenditure is a recipient of the hospitality offered, in accordance with the expenditure initiation authority limits specified in the DSFA Matrix and Notes.
• 7.3.4.2 up to the Commissioner’s expenditure initiation authority limit specified in the DSFA Matrix and Notes when the Commissioner is in attendance at an activity where hospitality is provided and would normally pre-approve the expenditure.

7.3.5 Reviews and recommends requests for Minister or Commissioner pre-approval, in accordance with the expenditure initiation authority limits as specified in the DSFA Matrix and Notes.

7.3.6 When Minister pre-approval is required for an event hosted by the CRA, ensures the Minister is provided with the total estimated federal government cost for all participating departments and agencies, including the total estimated travel costs.

7.3.7 Ensures the purchase of private club memberships is prohibited unless expressly permitted under legislation, regulations, orders-in-council, or other applicable CRA CPIs, or unless Minister pre-approval is granted under section 7.3.7.1.

7.3.7.1 Seeks Minister pre-approval for private club memberships in situations not covered under legislation, regulations, orders-in-council, or other applicable CRA CPIs.

7.3.8 Approves the annual report on hospitality and conference expenditures for publication on the Open Government website, including the main variances from the previous fiscal year's actual expenditures. This disclosure is to coincide with the tabling of the Departmental Results Reports.

7.4 Senior Agency managers

7.4.1. Provide pre-approval of hospitality, conference and event expenditures in accordance with the requirements of this directive and the expenditure initiation authority limits specified in the DSFA Matrix and Notes.

7.4.2 When pre-approving event expenditures for their respective branch or region, or reviewing and recommending event expenditures for Minister or Commissioner pre-approval, ensure the principles indicated in Appendix B — Guiding Principles are applied and that consideration has been given to the:

• 7.4.2.1 need to have a meeting in person
• 7.4.2.2 number of participants
• 7.4.2.3 duration of the event
• 7.4.2.4 frequency of recurring events
• 7.4.2.5 inclusion (including accessibility)
• 7.4.2.6 selection of the most economical location and venue
• 7.4.2.7 most cost-effective selection of travel arrangements in accordance with the Directive on Travel

7.4.3 Ensure the timely and accurate submission of hospitality expenditures in support of the proactive disclosure on the Open Government website, in accordance with sections 76 and 83 of the Access to Information Act (ATIA). Receipts supporting hospitality expenses must be available upon request and in accordance with the ATIA and the Privacy Act.

7.5 Delegated managers

7.5.1 Ensure the appropriate level of pre-approval is obtained for hospitality, conference and event expenditures in accordance with the requirements of this directive and the expenditure initiation authority limits specified in the DSFA Matrix and Notes.

7.5.2 Ensure the principles in Appendix B – Guiding Principles are applied when pre-approving hospitality, conference and event expenditures.

7.5.3 Ensures the classification of an activity as training, operational or event is determined in conjunction with the Procedures on HCEE.

7.5.4 Ensure CRA funds are used solely for expenditures related to the CRA’s mandate, operational activities, objectives and priorities. CRA funds are not to be used to provide hospitality or gifts to celebrate social events such as a wedding, birth or adoption of a child, birthday, promotion, transfer or retirement, seasonal occasions or holidays.

7.5.5 Ensure that when only public servants are present, hospitality is only provided in situations where participation is required in operational meetings, training or events that extend beyond normal working hours (includes situations where public servants are required to work through normal break and meal periods).

• 7.5.5.1 This includes situations where there are no nearby or appropriate facilities to obtain refreshments or meals or participant dispersal is not effective or efficient.

7.5.6 Ensure hospitality that includes the following elements is limited to non-public servants or the minimum required number of public servants, and is only provided for reasons of courtesy, diplomacy or protocol:

• 7.5.6.1 Alcoholic beverages
• 7.5.6.2 Entertainment activities
• 7.5.6.3 Local transportation to and from an event or activity
• 7.5.6.4 Facility rental and associated items which are directly and inherently for hospitality purposes

7.5.7 Ensure hospitality included in all-inclusive packages is pre-approved in accordance with the expenditure initiation authority limits specified in the DSFA Matrix and Notes.

7.5.8 Ensure hospitality provided in a restaurant, when only public servants are in attendance, is clearly justified for business reasons and involves the participation of at least one delegated manager at management level 1 or 2 in accordance with the expenditure initiation authority limits specified in the DSFA Matrix and Notes.

7.5.9 Ensure bottled water or water coolers are not provided to public servants for day-to-day activities where potable water is freely available and readily accessible.

7.5.10 Ensure when multiple participants attend the same conference, event pre-approval is obtained for the total planned conference expenditure in accordance with the event provisions in this directive.

7.5.11 Exercise delegated spending and financial authority for commitment authority (Financial Administration Act [FAA], section 32) and certification authority (FAA, section 34) in accordance with the limits specified in the DSFA Matrix and Notes.

7.6 Deputy Chief Financial Officer and Director General, Financial Administration Directorate, Finance and Administration Branch

7.6.1 Provides certification authority (FAA, section 34) in accordance with the DSFA Matrix and Notes in situations where all individuals who would normally approve the expenditure are present at an event and are recipients of the hospitality offered.

7.6.2 Approves proactive disclosure reports for hospitality expenditures for the Minister, Parliamentary Secretaries and their exempt staff, the Commissioner, the Deputy Commissioner, Taxpayers’ Ombudsperson, assistant commissioners (AC), deputy ACs, equivalent levels and employees acting in these positions for publishing on the Open Government website in accordance with sections 76 and 83 of the ATIA and the TB’s Guide to the Proactive Publication of Travel and Hospitality Expenses.

7.7 Deputy Chief Financial Officer and Director General, Resource Management Directorate, Finance and Administration Branch

7.7.1 Seeks approval from the Chief Financial Officer (CFO) and AC, FAB to establish the CRA's annual hospitality and conference budgets, as well as any in-year adjustments.

7.7.2 Ensures the in-year monitoring of actual and forecasted expenditures is performed, including the variance analysis for the total annual expenditures for hospitality and conferences, as part of the projections exercises.

7.8 Director, Financial Reporting and Accounting Division, Finance and Administration Branch

7.8.1 Initiates and coordinates the CRA Events, Conferences and Hospitality Plan in accordance with the Procedures on HCEE.

7.8.2 Prepares requests for hospitality, conference and event expenditures requiring Minister or Commissioner pre-approval for the CFO and AC, FAB endorsement.

7.8.3 Provides advice and guidance when there is uncertainty as to whether an activity requires hospitality, conference or event pre-approval or both, including where discretion could be applied.

7.8.4 Determines the appropriate pre-approval level required in cases where an event includes multiple types of activities (for example, operational activity, training).

7.8.5 Monitors actual hospitality, conference and event expenditures to ensure the proper pre-approval level was obtained and expenditures are aligned with approved plans.

7.8.6 Prepares the proactive disclosure reports on hospitality and publishes them on the Open Government website in accordance with sections 76 and 83 of the ATIA and the TB’s Guide to the Proactive Publication of Travel and Hospitality Expenses.

7.8.7 Prepares an annual report on hospitality and conferences expenditures, including the main variances from the previous fiscal year's actual expenditures and publishes it on the Open Government website.

8. References

8.1 The Directive on HCEE is based on the authorities set out in the following legislation:

• Access to Information Act
• Canadian Human Rights Act
• Canada Revenue Agency Act
• Employment Equity Act
• Financial Administration Act
• Privacy Act

8.2 Related instruments and information:

• Administration Directorate Service Portal
• Appendix B – Delegation of Spending and Financial Authorities Matrix for Agency Activities, Directive on DSFOA
• Appendix C – Delegation of Spending and Financial Authorities Matrix Supplementary Notes, Directive on DSFOA
• Code of Integrity and Professional Conduct
• Canada Revenue Agency’s Accessibility Plan
• Canada Revenue Agency Policy on Sustainable Development
• CRA Foundation Framework for Corporate Policy
• Delegation of procurement authorities
• Directive on Conflict of Interest
• Directive on Delegation of Spending, Financial and Other Authorities for Agency and Administered Activities
• Directive on discipline
• Directive on Travel
• Directive on Travel, Hospitality, Conference and Event Expenditures (TB)
• Departmental Results Reports
• Guide to the Proactive Publication of Travel and Hospitality Expenses (TB)
• Open Government (TB)
• Policy on Financial Management and Financial Administration
• Policy Framework for Financial Management and Financial Administration
• Procedures on Hospitality, Conference and Event Expenditures
• Procedures on the Duty to Accommodate
• Policies for Ministers' Offices (TB)
• Sustainable Development Strategies

9. Enquiries

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

10. Version history

11. Appendix A – Definitions

A.1 The following key term, found in this directive, is defined in the Directive on Learning: Appendix A - Definitions:

• Training

A.2 The following key terms, found in this directive, are defined in the FAD Lexicon:

• All-inclusive package
• Conferences
• Entertainment activities
• Employee
• Events
• Hospitality
• Non-public servants
• Operational activities
• Public servants
• Reception
• Refreshments
• Senior Agency managers

12. Appendix B – Guiding Principles

B.1. Table 1 illustrates the principles that guide the planning, approval, recording and reporting of hospitality, conference and event expenditures.

13. Appendix C – Exceptional Hospitality Components

C.1 Minister pre-approval is required for exceptional hospitality situations which include, but are not limited to:

• C.1.1 events where alcoholic beverages will be provided
• C.1.2 hospitality costs that exceed the maximum cost per person as outlined in Appendix D – Hospitality Cost Limits per Person
• C.1.3 events where entertainment will be provided
• C.1.4 hospitality that is provided to a person accompanying an event participant
• C.1.5 hospitality paid when events are held at the residence of a public servant
• C.1.6 activities where exceptional forms of hospitality will be provided, such as gifts to participants or offerings to Indigenous elders, when related to CRA’s mandate, operational activities, objectives or priorities
• C.1.7 purchase of private club memberships in situations not covered under legislation, regulations, orders-in-council, collective agreements or other applicable CRA CPIs

14. Appendix D – Hospitality Cost Limits per Person

D.1 The hospitality cost per person should be in accordance with the limits in Table 2, which are based on the allowances set out in the Directive on Travel: Appendix B – Allowances within Canada and the Continental U.S.A. Please see Hospitality costs limits per person for the current rates.

D.2 The standard cost per person is the expected hospitality cost per person to be applied in normal circumstances and cannot be exceeded without Commissioner pre-approval. A cost per person exceeding the standard cost per person and up to the maximum cost per person is to be applied in unique circumstances, justified by the type of event, the status and nature of participants, and for reasons of courtesy, diplomacy or protocol.

D.3 The maximum cost per person must not be exceeded without Minister pre-approval.