Procedures on Hospitality, Conference and Event Expenditures

Version number: 2.0
Version date: June 16, 2025

1. Effective date

1.1 The Procedures on Hospitality, Conference and Event Expenditures (Procedures on HCEE) take effect on June 16, 2025.

1.2 For the version history of this document, refer to section 8.

1.3 These procedures are scheduled for review every five years. The next review is planned for completion by June 2030.

2. Application

2.1 These procedures are mandatory to follow and apply 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 these procedures.

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 these procedures, key terms are defined in Appendix A – Definitions.

3. Related corporate policy instruments

3.1 These procedures flow from, and must be read in conjunction with, the Directive on Hospitality, Conference and Event Expenditures (Directive on HCEE).

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

4. Overview

4.1 These procedures support the planning, approval, and reporting processes 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. These procedures have 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.

5. Activities related to hospitality, conferences and events

5.1 Planning

5.1.1 Hospitality, conference and event expenditures must be pre-approved in accordance with the expenditure initiation authority limits specified in 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).

• 5.1.1.1 In situations where all individuals with the appropriate expenditure initiation authority are present at an event, pre-approval for hospitality expenditures must be obtained from the Chief Financial Officer (CFO) and Assistant Commissioner (AC),Finance and Administration Branch (FAB) and certification authority (Financial Administration Act [FAA], section 34) must be obtained from the Deputy CFO and Director General (DCFO and DG), Financial Administration Directorate (FAD). In such circumstances, contact the Financial Reporting and Accounting Division (FRAD) for further instructions on how to proceed.
• 5.1.1.2 In situations where the Commissioner is in attendance at an event and would normally pre-approve the hospitality expenditure, pre-approval must be obtained from the CFO and AC, FAB, up to the Commissioner’s expenditure initiation authority limit specified in the DSFA Matrix and Notes, including when the CFO and AC, FAB is also in attendance at the same event. The Commissioner continues to provide pre-approval for the non-hospitality event expenditures in accordance with their expenditure initiation authority limit specified in the DSFA Matrix and Notes. In such circumstances, contact the FRAD for further instructions on how to proceed.

5.1.2 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.

• 5.1.2.1 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, FAB must be consulted by submitting a ticket through the Administration Directorate Service Portal, prior to starting negotiations with, or making commitments to, any vendors.

5.1.3 To determine the level of pre-approval required to initiate hospitality, conference and event expenditures, sales tax must be included in the total cost for planning and approval purposes.

5.1.4 For conferences and events outside Canada where travel takes place (attending in person), the request for approval to travel outside of Canada process outlined in section 5.2.6 of the Procedures on Travel must be followed.

5.2 Pre-approval process

5.2.1 Table 1 illustrates which expenditures require pre-approval through the Events, Conferences and Hospitality Plan.

5.2.2 Conference and event requests for the Ombudsperson and their staff are pre-approved in accordance with the expenditure initiation limits specified in the DSFA Matrix and Notes, outside of the Events, Conferences and Hospitality Plan; however, the Office of the Taxpayers’ Ombudsperson is required to submit these pre-approved requests to the FRAD for information purposes.

5.2.3 Events, Conferences and Hospitality Plan

• 5.2.3.1 The FRAD initiates and coordinates the Events, Conferences and Hospitality Plan with the Financial Management Advisory Services Directorate (FMASD) and regional finance offices.
• 5.2.3.2 The FMASD and regional finance offices distribute the Events, Conferences and Hospitality Plan, including the templates, to the branches and regions for completion.
  • 5.2.3.2.1 To obtain the most recent version of the Events, Conferences and Hospitality Plan templates, contact the FMASD or regional finance office. The FMASD and regional finance offices can contact the FRAD for further support and guidance if required.

5.2.3.3 Each branch and region must complete the Events, Conferences and Hospitality Plan on an annual basis and update the Events, Conferences and Hospitality Plan on a semi-annual basis.

5.2.3.4 The FMASD, regional finance offices and the FRAD may seek additional information or clarification regarding hospitality, conferences, and event requests to support Minister, Commissioner or senior Agency manager decision-making, as applicable.

5.2.3.5 When determining the level of pre-approval required for an event, the highest level of pre-approval must be obtained based on the total event cost or hospitality cost or both included in the total event cost. For example, if the total cost of an event (including hospitality) is less than $25,000 but the hospitality cost is $5,000, then Commissioner pre-approval is required.

5.2.3.6 Table 2 illustrates the minimum level of pre-approval and the Events, Conferences and Hospitality Plan template required based on the total event cost or hospitality cost or both in accordance with the expenditure initiation limits specified in the DSFA Matrix and Notes.

5.2.3.7 The delegated manager must submit the required templates as outlined in Table 2 to the FMASD or regional finance office who will seek the appropriate level of pre-approval. In addition, the following templates must be submitted if applicable:

• 5.2.3.7.1 the Appendix B – Total Hospitality Expenses Information Form to the FMASD or regional finance office when an event includes hospitality expenditures.
• 5.2.3.7.2 the Summary of Conferences template listing all conference requests to the FMASD or regional finance office in order to obtain senior Agency manager pre-approval, regardless of the pre-approval requirements in section 5.4 Conferences.

5.2.3.8 The FMASD or regional finance office will obtain senior Agency manager pre-approval or endorsement for Commissioner or Minister pre-approval and submit the templates to the FRAD.

5.2.3.9 The FRAD will:

• 5.2.3.9.1 review, prepare and seek approval for all requests requiring Minister or Commissioner pre-approval, which includes:
  • 5.2.3.9.1.1 on an annual basis, a consolidated list of planned hospitality and event requests, prior to the start of the fiscal year
  • 5.2.3.9.1.2 on a semi-annual basis, a consolidated list of hospitality and event requests that were not previously pre-approved, or require re-approval as outlined in section 5.2.3.11
  • 5.2.3.9.1.3 on an exceptional basis, hospitality and event requests which were not previously pre-approved, or require re-approval (as outlined in section 5.2.3.11) and cannot wait until the next update (submitting these requests should be avoided when possible)
• 5.2.3.9.2 maintain a list of hospitality and event requests that have been pre-approved by the Minister, Commissioner or senior Agency managers, and distribute it to the FMASD and regional finance offices.

5.2.3.10 In circumstances where pre-approval of the event expenditure was not possible and approval is required after the fact, a memorandum must be submitted to the FMASD or regional finance office with a rationale explaining the circumstances resulting in the late request, along with the required template. The memorandum must be submitted by the delegated manager or the senior Agency manager based on the pre-approval requirements in section 5.2.3.6. Submitting after-the-fact requests should be avoided when possible.

5.2.3.11 An updated event request must be submitted to the FMASD or regional finance office for re-approval prior to the event occurrence if any of the following situations occur:

• 5.2.3.11.1 The total planned or actual cost of the event, or the planned or actual cost of hospitality, has increased and exceeds the original pre-approved expenditure by 15% or more.
• 5.2.3.11.2 The total planned or actual cost of the event, or the hospitality cost per person, exceeds the expenditure initiation authority of the delegated manager who originally pre-approved the expenditure.
• 5.2.3.11.3 The venue changes from a government facility to a private or commercial location.
• 5.2.3.11.4 Exceptional forms of hospitality, as specified in the Directive on HCEE: Appendix C – Exceptional Hospitality Components, are being offered and were not part of the original pre-approved expenditure.

5.3 Hospitality

5.3.1 Hospitality expenditures that are part of an event must follow the pre-approval process outlined in section 5.2 Pre-approval process.

5.3.2 Pre-approval of hospitality expenditures deemed to be an operational activity or training (not part of an event) is obtained through Appendix B – Total Hospitality Expenses Information Form. The completed form, with supporting documentation, must be submitted for pre-approval to the delegated manager with expenditure initiation authority for pre-approval.

• 5.3.2.1 All hospitality expenditures that require pre-approval from the Minister, the Commissioner or a senior Agency manager must follow the pre-approval process through the Events, Conferences and Hospitality Plan as outlined in section 5.2.3.

5.3.3 An updated Appendix B – Total Hospitality Expenses Information Form must be submitted for pre-approval to the delegated manager with expenditure initiation authority if any of the following situations occur:

• 5.3.3.1 The total planned or actual cost of the hospitality has increased and exceeds the original pre-approved expenditure by 15% or more.
• 5.3.3.2 The total planned or actual hospitality cost per person exceeds the expenditure initiation authority limit of the delegated manager who originally pre-approved the expenditure. Please see the Directive on HCEE : Appendix D – Hospitality Cost Limits per Person for the cost per person limits.
• 5.3.3.3 The venue changes from a government facility to a commercial location.
• 5.3.3.4 Exceptional forms of hospitality, as set out in the Directive on HCEE: Appendix C – Exceptional Hospitality Components, will be offered and were not part of the original pre-approved expenditure.

5.4 Conferences

5.4.1 Table 3 illustrates how the purpose for attending a conference determines if both conference and event pre-approval is required through the Events, Conferences and Hospitality Plan as outlined in section 5.2.3.

5.4.2 Conferences that have been deemed to be an operational activity or training are not considered events and require pre-approval in accordance with expenditure initiation authority limits for goods and services specified in the DSFA Matrix and Notes.

5.4.3 When the distinction between conference, operational activities, and training is unclear, delegated managers must contact the designated advisor, as per section 7. Enquiries. For further guidance, the FMASD and regional finance offices should contact the FRAD.

5.4.4 Conferences, where the purpose for attending is to support learning and professional development, can only be deemed to be training by either a government-wide functional community lead (such as the Chief Information Officer of Canada, the Comptroller General of Canada, the Chief Human Resource Officer) or the Commissioner where there is no government-wide community lead.

• 5.4.4.1 When the government-wide functional community lead has made a decision about the designation of a large information-sharing or learning session, they notify their community through the TB’s Financial Management Policy Suite GCpedia page.
• 5.4.4.2 When a decision on whether a large information-sharing or learning session is a conference or training is not published on the GCpedia page, contact the FRAD to request a determination.
• 5.4.4.3 The FRAD must review the GCpedia page to consult the decision made by government-wide functional community lead.
• 5.4.4.4 If there is no government-wide functional community lead, the FRAD must submit a consolidated list of planned conferences requiring determination with recommendations to the Commissioner for decision.
• 5.4.4.5 The FRAD will maintain a list of large information-sharing or learning sessions with the determination (as conference or training) and distribute it to the FMASD and regional finance offices.

5.4.5 Conferences deemed to be training

5.4.5.1 When a large information-sharing or learning session has been deemed to be training and the total cost to the CRA is estimated to exceed $50,000, the CFO and AC, FAB advises the Commissioner by providing a detailed report including total cost estimates and the number of participants.

• 5.4.5.1.1 If there is a planned increase of 15% or more in total cost compared to prior years, an explanation of the increase must be provided. The senior Agency manger must brief the Commissioner prior to the information being submitted to the FRAD by the FMASD or regional finance office.

5.5 Events

5.5.1 Table 4 illustrates how the purpose of an activity determines if it is considered an operational activity or an event and whether event pre-approval is required through the Events, Conferences and Hospitality Plan as outlined in section 5.2.3.

5.5.2 Events include, but are not limited to:

• 5.5.2.1 all gatherings of individuals engaged in activities other than operational activities or training
• 5.5.2.2 activities that contain elements of both an event and operational activities
• 5.5.2.3 participation in a conference that has not been deemed as an operational activity or training (see section 5.4 Conferences)
• 5.5.2.4 activities for which the duration of the activity and the expenses involved do not align with the principles outlined in the Directive on HCEE: Appendix B – Guiding Principles.

5.5.3 When the distinction between events, operational activities, and training is unclear, delegated managers must contact the designated advisor, as per section 7. Enquiries. For further guidance, the FMASD and regional finance offices should contact the FRAD.

5.5.4 Prior to requesting expenditure pre-approval for an event, event planners or delegated managers must calculate the total cost for a single event, which includes the following:

• 5.5.4.1 facility/room rental and associated expenses (for example, audio/video equipment and technical support)
• 5.5.4.2 conference fees
• 5.5.4.3 professional service charges, including interpretation and speaker fees
• 5.5.4.4 hospitality
• 5.5.4.5 accommodation
• 5.5.4.6 transportation
• 5.5.4.7 meals while travelling
• 5.5.4.8 printing
• 5.5.4.9 taxes, gratuities and service charges
• 5.5.4.10 expenses incurred by the Minister or the Minister’s staff for activities related to the CRA programs that are charged to the CRA budget
• 5.5.4.11 other relevant expenses directly attributable to the event

5.5.5 The expenditures in section 5.5.4 exclude salary and wage costs and other CRA fixed operating costs that are part of the CRA’s ongoing operations.

5.5.6 Event planners and delegated managers must prepare cost comparisons when planning an event to ensure cost minimization, value for money, and to withstand audit and public scrutiny.

• 5.5.6.1 Price quotes are to be obtained from at least three different vendors for any type of goods or services and procurement requirements and methods must be adhered to, as applicable.
• 5.5.6.2 The CRA’s Delegation of procurement authorities must be taken into consideration when planning an event that may require entering into contracts with vendors for the provision of goods or services. The Contracting Division, Administration Directorate, FAB must be consulted through the Administration Directorate Service Portal, prior to starting negotiations with, or making commitments to, any vendors.

5.5.7 When upfront expenses for an event are being paid by the CRA but the reimbursement of some expenses will be sought from other departments or external participants, pre-approval of the event must be obtained in accordance with the expenditure initiation authority limits specified in the DSFA Matrix and Notes based on the total cost of the event before any reimbursement. The planned reimbursements should be disclosed to the event approval authority.

• 5.5.7.1 In situations where the CRA is organizing an event with a total cost exceeding $50,000, and other federal government departments and agencies are participating, the event planner must obtain the total estimated federal government cost for all participating departments and agencies and submit it to the FMASD or regional finance office which will submit it to the FRAD in order to obtain the Minister’s pre-approval. Each department participating in the event must obtain its own travel and event approvals, as appropriate.

5.5.8 When upfront expenses for an event are being paid by another federal government department or agency, but the reimbursement of some expenses will be sought from the CRA:

• 5.5.8.1 the federal organizer will obtain the pre-approval for the total estimated federal government expenses for all participating departments and agencies
• 5.5.8.2 the CRA must obtain pre-approval for its portion of the event reimbursement provided to the federal organizer, in addition to any associated travel expenses, in accordance with the expenditure initiation authority limits specified in the DSFA Matrix and Notes

5.5.9 For events where an all-inclusive package is being offered, delegated managers must seek advice from the FMASD or their regional finance regarding the level of pre-approval required.

• 5.5.9.1 When provided with an all-inclusive package, event planners must request the supplier to invoice the CRA directly, with a breakdown of the expenses such as accommodation, meals, equipment and meeting room rentals, to permit proper coding and ensure that all expenses will be properly accounted for and the appropriate level of pre-approval is obtained. Refer to section 5.2.3.5 to determine the appropriate level of pre-approval.

5.6 Exceptions

5.6.1 An exception to the Directive on HCEE and these procedures may be authorized in certain circumstances. An exception must be requested before making hospitality, conference and event arrangements, except in rare occurrences where it may be requested after the fact.

5.6.2 To determine if an exception is required, the delegated manager, who is requesting the exception, must first consult the FMASD or regional finance office or designated advisor as outlined in section 7. Enquiries of these procedures.

5.6.3 The FMASD or regional finance office or designated advisor must review the information provided by the delegated manager and consult with the FRAD Events Unit via email to determine if an exception is required.

5.6.4 The FRAD Events Unit must:

• 5.6.4.1 consult with the FMASD or regional finance office or designated advisor to determine if an exception is required
• 5.6.4.2 determine under which requirement or requirements an exception should be requested
• 5.6.4.3 determine whether the exception is classified as a major or minor exception
• 5.6.4.4 consult with the Financial Policies Section, Systems, Policy and Control Division (SPCD) when necessary

5.6.5 When the FRAD Events Unit determines that an exception is required, the delegated manager must obtain approval from their management level (ML) 2 or higher before proceeding with a formal exception request.

5.6.6 The ML 2 must submit the exception request, in the form of a draft memorandum, to the DCFO and DG, FAD for endorsement.

• 5.6.6.1 The memorandum must use the “Memorandum for Commissioners’ approval” template. Please see Forms and templates – Commissioner’s office on InfoZone.
  • 5.6.6.1.1 If the exception is classified as a major exception, the memorandum will be addressed to the Commissioner for approval. The CFO and AC, FAB and DCFO and DG, FAD must be included in the cc line.
  • 5.6.6.1.2 If the exception is classified as a minor exception, the memorandum will be addressed and submitted to the CFO and AC, FAB for approval. The DCFO and DG, FAD must be included in the cc line.
• 5.6.6.2 The memorandum must include the background information, any considerations made, the summary of the consultation with the FMASD or regional finance office or designated advisor and the FRAD Events Unit, and a recommendation.
• 5.6.6.3 The memorandum must include the sentence “The Finance and Administration Branch has been consulted and supports this exception.”

5.6.7 The DCFO and DG, FAD will review the memorandum for the exception request and provide feedback where applicable and brief the CFO and AC, FAB.

5.6.8 After obtaining the endorsement from the DCFO and DG, FAD, the ML 2 or higher, who is requesting the exception must finalize the exception request by signing the memorandum.

5.6.9 If it is a major exception, the ML 2 or higher, who is requesting the exception must:

• 5.6.9.1 route the draft memorandum to the CFO and AC, FAB for endorsement with a cc to the DCFO and DG, FAD
• 5.6.9.2 route the endorsed memorandum to the Commissioner’s office for approval with a cc to the CFO and AC, FAB and DCFO and DG, FAD
• 5.6.9.3 provide a final signed copy of the approved memorandum to the FRAD Events Unit

5.6.10 If it is a minor exception, the ML 2 or higher, who is requesting the exception must:

• 5.6.10.1 route the memorandum to the CFO and AC, FAB for endorsement with a cc to the DCFO and DG, FAD
• 5.6.10.2 provide a final signed copy of the approved memorandum to the FRAD Events Unit

6. References

6.1 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
• CRA Foundation Framework for Corporate Policy
• Delegation of Human Resources (HR) Authorities
• 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 Hospitality, Conference and Event Expenditures
• Directive on Travel
• Financial Management Policy Suite GCpedia page (TB)
• Forms and templates – Commissioner's office
• Policies for Ministers’ Offices
• Procedures on Travel

7. Enquiries

7.1 Direct questions about these procedures as indicated in the following table:

8. Version history

9. Appendix A – Definitions

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

• Training

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

• All-inclusive package
• Conferences
• Delegated manager
• Events
• Hospitality
• Non-public servants
• Operational activities
• Public servants
• Senior Agency managers

10. Appendix B – Total Hospitality Expenses Information Form

Total Hospitality Expenses Information Form