Procedures on Travel

Version number: 2.0
Version date: June 16, 2025

1. Effective date

1.1 The Procedures on Travel 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).

2.2 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 Travel.

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 travel expenditures while on CRA business.

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 travel. These procedures have been established with that authority. Although the CRA has authority to set its own travel CPIs, it has chosen to align with Treasury Board (TB) and National Joint Council (NJC) guidance when appropriate.

5. Activities related to travel

5.1 Planning

5.1.1 Travel 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).

5.1.2 To determine the level of approval authority required, the applicable taxes and fees must be included in the total travel cost for planning and approval purposes.

• 5.1.2.1 When personal funds or individual designated travel cards (IDTC) are used for travel expenditures, the applicable taxes and fees must be included in the total for approval by the delegated manager.

5.1.3 Expenditures resulting from misinterpretations or mistakes are not a basis for reimbursement. Uncertainties related to entitlements should be referred to the Financial Services Unit (FSU), Financial Reporting and Accounting Division (FRAD) for clarification before making travel arrangements, incurring travel expenditures, pre-approving travel requests or approving travel claims.

5.2 Pre-approval process

5.2.1 Pre-approval of travel expenditures for CRA business is obtained through the Travel Plan except for travel expenditures related to local travel, senior Agency managers and the Office of the Taxpayers' Ombudsperson.

• 5.2.1.1 The FRAD initiates and coordinates the Travel Plan with the Financial Management Advisory Services Directorate (FMASD) and regional finance offices.
• 5.2.1.2 The FMASD and regional finance offices distribute the Travel Plan, including the templates, to the branches and regions.
• 5.2.1.3 To obtain the most recent version of the Travel 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.

5.2.2 Each branch and region must complete the Travel Plan on an annual basis and update the Travel Plan on a semi-annual basis.

• 5.2.2.1 The Travel Plan must contain detailed estimates of travel expenditures by travel categories, as outlined in the Directive on Travel: Appendix F – Trip Authorization Elements and Travel Categories.
• 5.2.2.2 The delegated manager must submit the Travel Plan to the FMASD or the regional finance office.
• 5.2.2.3 The FMASD or regional finance office will obtain senior Agency manager pre-approval and submit the Travel Plan to the FRAD.
• 5.2.2.4 The FRAD receives the pre-approved Travel Plan from the FMASD and regional finance offices, and verifies that the completed Travel Plan is approved by the respective senior Agency manager.
• 5.2.2.5 The FMASD, the regional finance offices and the FRAD may seek additional information for clarification of travel information to support senior Agency manager pre-approval.
• 5.2.2.6 Travel requests for the Ombudsperson and their office are pre-approved outside of the Travel 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 Pre-approval of travel expenditures associated with a conference or an event must be coordinated with the Events, Conferences and Hospitality Plan as outlined in section 5.2 of the Procedures on Hospitality, Conference and Event Expenditures.

5.2.4 Table 1 illustrates the required level of pre-approval based on who is travelling in accordance with the expenditure initiation limits specified in the DSFA Matrix and Notes. For the required levels of pre-approval for travel outside Canada see Table 2 in section 5.2.6 Pre-approval process: Travel outside Canada.

5.2.5 The FRAD monitors actual travel expenditures by travel categories and compares it against the pre-approved expenditures by travel categories within the Travel Plans.

• 5.2.5.1 If the travel expenditure plan (actual and planned) by travel category exceeds what was originally pre-approved within the Travel Plan, the delegated manager must obtain senior Agency manager pre-approval before the travel occurs, through the FMASD or the regional finance office. These updates must be included in the next Travel Plan.

5.2.6 Pre-approval process: Travel outside Canada

5.2.6.1 Travel outside Canada, which includes the United States of America, requires both operational and financial pre-approval.

5.2.6.2 Operational pre-approval is obtained through the Request for Approval to Travel Outside of Canada (RATOC) form and must be obtained before financial pre-approval. For further instructions on submitting a RATOC, see the RATOC e-form User Guide.

5.2.6.3 Table 2 illustrates the required level of operational and financial pre-approvals based on who is travelling in accordance with the expenditure initiation limits specified in the DSFA Matrix and Notes. 

5.2.7 Pre-approval process: Travel request

5.2.7.1 For each trip, an employee must submit a travel request through the Employee Self-Service (ESS) portal for the delegated manager’s pre-approval, before making travel arrangements. Instructions on how to create a travel request are outlined in Create travel request in ESS on KnowHow.

• 5.2.7.1.1 Employees and travellers who do not have access to the ESS portal (non-ESS users) will use CRA-approved travel forms when requesting pre-approval to travel.

5.2.7.2 An employee who travels frequently in the routine performance of their work may request a standing travel authority (STA) in order to travel without submitting a travel request for pre-approval for every trip. Refer to the details outlined in section 5.2.8 Pre-approval process: Standing Travel Authority.

5.2.7.3 Before approving the travel request, the delegated manager must ensure the travel request aligns with the approved Travel Plan (if applicable) and the requirements in the Directive on Travel.

5.2.7.4 The delegated manager must approve the travel request through the Manager Self-Service (MSS) portal or by using CRA-approved travel forms for non-ESS users. For detailed steps on recommending and approving travel requests, see Recommend travel requests and expenses and Approve travel requests and expenses on KnowHow.

5.2.7.5 For travel outside Canada, operational pre-approval must be obtained as outlined in section 5.2.6 Pre-approval process: Travel outside Canada, before submitting a travel request.

5.2.7.6 If there is a significant change to the total planned travel expenditures, an updated travel request must be submitted for pre-approval to the delegated manager. For travel outside Canada, the employee must inform the appropriate contact outlined in the RATOC e-form User Guide.

5.2.7.7 In emergency situations, pre-approval of travel can be provided after-the-fact by the delegated manager with subsequent disclosure of the travel expenses, for informational purposes, to the CFO and AC, FAB by the senior Agency manager. These travel costs must also be included in the next Travel Plan.

5.2.8 Pre-approval process: Standing travel authority

5.2.8.1 An employee who travels frequently in the routine performance of their work may request a STA. For instructions on how to apply for a STA, refer to Standing Travel Authority on KnowHow.

5.2.8.2 A STA may be established for up to one fiscal year and cannot be carried over to the next fiscal year.

5.2.8.3 A STA does not apply to groups of employees.

5.2.8.4 Employees may have more than one STA at a time.

5.2.8.5 A STA must not be used in situations where an employee is travelling to attend an event or training.

5.2.8.6 A STA cannot be used for travel outside Canada.

5.2.8.7 The approval authority level for a STA is based on the estimated travel expenditure per trip, not on the total amount of the STA.

5.2.8.8 Any change from what is in the approved STA (for example, travel advances, prepaid travel requiring a travel authorization number (TAN), change of cost centre or other element not included in the approved STA requires the delegated manager’s pre-approval through a travel request as outlined in section 5.2.7 Pre-approval process: Travel request.

5.2.8.9 A STA may be suspended or cancelled by the delegated manager for any reason.

5.2.9 Pre-approval process: Travel changes or cancellation

5.2.9.1 When travel plans change or trips are cancelled, the traveller must:

• 5.2.9.1.1 Ensure that any reservations are modified or cancelled. This includes but is not limited to accommodations (such as hotels and shared accommodations) and transportation (such as rental vehicles, flights and trains).
• 5.2.9.1.2 Refund any advance received immediately, unless the trip is rescheduled to a date within 10 business days from the originally planned start date. If the trip has been rescheduled beyond 10 business days, a new advance may be requested for the new dates.
• 5.2.9.1.3 Inform the appropriate contact outlined in the RATOC e-form User Guide for travel outside Canada.

5.2.9.2 For further instructions on what to do when a trip is cancelled or changed please see Cancel or change your trip in KnowHow.

5.3 Travel advances

5.3.1 Travel advances are requested through the submission of a travel request. The process for submitting a travel request is outlined in section 5.2.7 Pre approval process: Travel request.

5.3.2 When an employee travelling on CRA business chooses not to obtain and use an IDTC, the need for a travel advance must be discussed between the employee and the delegated manager before submitting a travel request.

5.3.3 Employees will be provided with a travel advance only if all overdue advances have been resolved.

5.3.4 Travel advances will be released to the employee 10 business days or less from the start of the trip. The employee must provide justification if the travel advance is required more than 10 business days before the trip.

5.3.5 The FSU reserves the right to change the advance release date if no justification or insufficient justification is provided and to reduce the amount of the travel advance requested, based on the information provided.

5.3.6 When a travel advance is used, the travel expense claim must be submitted within 10 business days after the end of the trip for travel within Canada or within 30 calendar days for travel outside Canada.

5.4 Accommodation

5.4.1 A variety of options are available to travellers when selecting an accommodation, such as hotels, motels, corporate residences, apartments, private non-commercial accommodation, government and institutional accommodation, and other commercial accommodation providers, including accommodation sharing services (for example, Airbnb).

• 5.4.1.1 Travellers must consider transportation expenses when selecting accommodation. For example a hotel at a higher rate within walking distance to the duty travel location might be more cost-efficient than a hotel that requires the traveller to taxi to and from their duty travel location.

5.4.2 Travellers are encouraged to stay in private non-commercial accommodation when it is practical and are expected to stay in government and institutional accommodations when travel is related to activities at those locations, subject to availability.

5.4.3 Travellers must verify all fees (including cancellation fees) with the accommodation provider before the reservation is made.

• 5.4.3.1 Fees related to the accommodation booking (for example, service fees and cleaning fees) must be included in the travel request for the delegated manager’s pre-approval.
• 5.4.3.2 Non-refundable accommodations should be avoided when possible. Delegated managers have the discretion to approve non-refundable accommodation requests in situations where no other options are available.

5.4.4 Travellers must verify the city rate limit for the duty travel location to determine if the accommodation is within or above the limit. See Hotel and private accommodations for business travel on KnowHow for instructions on how to find and verify the city rate.

• 5.4.4.1 If the duty travel location is not listed, the city rate limit for hotels will be in accordance with the rate noted on the Public Services and Procurement Canada (PSPC) City Rate Limits (Canada, USA, foreign) webpage.
• 5.4.4.2 If there is no suitable accommodation within the city rate limit, the employee must follow the requirements outlined in section 6.15 of the Directive on Travel.
• 5.4.4.3 If pre-approval from the delegated manager is not obtained before booking an accommodation with a rate that is above the city rate limit, the FSU may adjust the travel claim to reflect the city rate limit.

5.4.5 Travellers on extended travel at the same duty travel location must select a furnished apartment or corporate residence in the surrounding area, if available and cost-effective.

5.5 Meals

5.5.1 Table 3 illustrates the timelines that are used by the meal calculator in ESS, and may be used as guidelines at the delegated manager’s discretion when determining entitlement to meal allowances. See Meals and incidental expense allowances on KnowHow for more information.

5.5.2 When travelling outside of Canada and no meal allowance is indicated in the Directive on Travel: Appendix C – Allowances outside Canada and the Continental U.S.A, or where sudden changes in currency exchange rates or high inflationary trends invalidate the meal allowance, the traveller will be reimbursed actual and reasonable expenditures, based on receipts.

5.5.3 Receipts do not have to be submitted for expenditures related to meals while on CRA business travel unless specifically indicated in the Directive on Travel or these procedures.

5.6 Incidental expense allowance

5.6.1 An incidental expense allowance for each day or part day, covers a number of miscellaneous expenses not otherwise provided for in the Directive on Travel and these procedures. See Meals and incidental expense allowances on KnowHow for more information.

• 5.6.1.1 A part day does not include days where a late night flight arrives at the carrier’s terminal and the traveller returns to their principal residence before 2:00 am. For example, a traveller returning to their principal residence at 1:00 am would not be entitled to an incidental expense allowance for the following day. If the traveller returns to their principal residence at or after 2:00 am, they would be entitled to an incidental expense allowance for the following day.

5.6.2 When travel occurs between locations in different countries on the same day, the incidental expense allowance reimbursed will be based on the location where the traveller is physically present at midnight or at the point of departure if the traveller is in transit at midnight.

5.7 Transportation

5.7.1 Actual and reasonable expenditures associated with the selected mode of transportation will be reimbursed if approved by the delegated manager before making travel arrangements. This includes mandatory transportation service charges and fees incurred while travelling (for example docking fees, road/bridge tolls, ferries and other transportation service charges/fees).

5.7.2 Travellers must consider walking short distances whenever feasible or practical in support of the Canada Revenue Agency Policy on Sustainable Development. The delegated manager must give consideration to the traveller’s circumstances, time constraints, personal safety, equipment to be carried and weather conditions.

5.7.3 Transportation expenditures related to having meals at a restaurant are not a reimbursable expenditure or allowance, as it is considered a personal expense.

5.7.4 Transportation: Air travel

5.7.4.1 Travellers must research and reserve flights with the Government Travel Service (GTS) through the Shared Travel Services (STS) portal as outlined in Business travel by plane on KnowHow. Travellers must obtain the following:

• 5.7.4.1.1 A Travel Identification Number (TIN) to research and make air travel arrangements through the STS. See Travel Identification Number (TIN) on KnowHow for more information.
• 5.7.4.1.2 A Travel Authorization Number (TAN) to book each trip in the STS. See Travel Authority Number (TAN) and TAN code on KnowHow for more information.

5.7.4.2 Travellers must reserve airfares as early as possible once pre-approved by the delegated manager in order to avoid limited availability of flights.

5.7.4.3 Business class air travel must be pre-approved by the Commissioner or Deputy Commissioner (except in specific situations outlined in section 6.7.5.4 of the Directive on Travel) before the delegated manager approves the travel request.

• 5.7.4.3.1 In unforeseen circumstances where short travel notice does not allow enough time to seek approval before travelling, approval from the Commissioner or Deputy Commissioner must be obtained after travel and the rationale and supporting documentation must be attached to the travel expense claim.

5.7.4.4 The employee must submit a written justification and the appropriate level of approval outlined in section 6.7.5.4 of the Directive on Travel with the travel expense claim when claiming airfare that is not economy class or equivalent.

5.7.4.5 Actual and reasonable expenditures associated with air travel may be reimbursed if pre-approved by the delegated manager before making travel arrangements. This includes but is not limited to:

• 5.7.4.5.1 advance seat selection fees including preferred seating, service fees for excess baggage/excess weight, and change fees for authorized modification of CRA business travel arrangements when supported by a written justification
• 5.7.4.5.2 airport improvement fees and airport departure tax not included in the prepaid airfare

5.7.4.6 When making air travel arrangements, consideration must be given to all factors impacted by fare and itinerary selection. Below are examples:

• 5.7.4.6.1 If a discounted fare is conditional on departing on a particular day, additional expenses such as accommodation and meal allowances must be factored into the cost-benefit analysis provided the employee agrees to spend all or part of the weekend at the duty travel location or to stop over at another location. Overall savings must be clearly demonstrated and documented on file.
• 5.7.4.6.2 If a more direct route is available, it may be approved even if it is not the most economical route. For example, if a route from Vancouver to Halifax to Ottawa is the most economical, a less economical route of Vancouver to Ottawa may be approved as it is more direct.

5.7.4.7 In situations where luggage is lost or damaged, travellers must contact:

• 5.7.4.7.1 the carrier for compensation as all airfares include the entitlement to a basic level of compensation through the International Air Transport Association for lost or damaged luggage
• 5.7.4.7.2 the GTS through STS regarding the additional insurance coverage provided for commercial air travel booked through the GTS

5.7.5 Transportation: Taxi and ridesharing companies

5.7.5.1 When requesting reimbursement for the use of a taxi or ridesharing company, employees must identify the date, point of origin, destination, company name, and cost of the trip (including tip) in the travel expense claim. The tip must be reasonable at around 15%.

• 5.7.5.1.1 For information on taxi chits for use in the employee’s HQ area see Taxi chits on KnowHow.
• 5.7.5.1.2 For information on ridesharing, see Uber, Lyft and Airbnb on KnowHow.

5.7.6 Transportation: Rail

5.7.6.1 Employees may choose to book rail travel with the GTS through STS or directly with the rail company.

5.7.6.2 When booking with VIA Rail, the standard for rail travel is the Business fare. The Business Plus fare is not permitted. For further instructions on making reservations, see VIA Rail – Business travel by train on KnowHow.

5.7.7 Transportation: Traveller-driven vehicles

5.7.7.1 Valet parking is not a reimbursable expenditure unless it is the only option available at the accommodation.

5.7.7.2 For information on how to claim parking in a travel expense claim refer to Parking claims for business travel on KnowHow.

5.7.7.3 The delegated manager may request that two or more employees carpool, but they cannot require an employee to use their privately owned vehicle for carpooling. However, the delegated manager may require carpooling when using other vehicles such as rental vehicles, CRA fleet vehicles, ridesharing and taxis.

• 5.7.7.3.1 When carpooling only the owner of the privately-owned vehicle will be reimbursed the kilometric rates set out in the Directive on Travel: Appendix A – CRA Kilometric Rates. For additional steps regarding carpooling arrangements, see Carpooling for business travel on KnowHow.

5.7.7.4 CRA fleet vehicles

5.7.7.4.1 Travel using a CRA fleet vehicle must comply with the Administration Directorate’s Fleet Management Procedures. For more information, contact the Agency Logistics and Administrative Services Division by email.

5.7.7.5 Rental vehicles

5.7.7.5.1 When deciding between renting a vehicle or using the employee’s vehicle, the Web Based Costing Tool is available to provide guidance on the most cost-effective option.

5.7.7.5.2 When renting a car, travellers must use government-approved suppliers indicated in the PSPC Accommodation and Car Rental Directory. If the indicated suppliers are not available, then the highest contract rate in the Directory must not be exceeded. For additional information on car rentals, see Car rental on KnowHow.

5.7.7.5.3 For rental vehicles, only collision damage insurance (CDI) and loss damage waiver as outlined in the PSPC Accommodation and Car Rental Directory are eligible for reimbursement, if applicable. For information on CDI coverage offered through the IDTC, refer to Individual Designated Travel Card (IDTC) on KnowHow.

5.7.7.5.4 Personal accident insurance coverage premiums, roadside assistance, or other coverage is not eligible for reimbursement.

5.7.7.6 Privately owned vehicles

5.7.7.6.1 When a traveller’s normal mode of commute to the workplace is a privately owned vehicle, the traveller must apply the Residence Rule as outlined in Appendix B – Application of the Residence Rule. When submitting a travel expense claim as outlined in section 5.9 Travel expense claim, the traveller must indicate the locations used when applying the Residence Rule.

5.7.7.6.2 When obtaining supplementary business insurance (SBI), additional premium expenses for public liability and property damage as well as collision and comprehensive coverage (including any administrative fee imposed by the insurance agent) may be reimbursed, based on receipts.

5.7.7.6.3 When requesting reimbursement of the SBI premium, the employee must complete the TF9 – Certificate of motor vehicle insurance and request for reimbursement of supplementary business insurance (TF9) form and attach it to the travel expense claim.

• 5.7.7.6.3.1 If the insurance company is unable to complete the required portion of the TF9, an attestation letter or alternate form from the insurance company can be accepted. The attestation letter or alternate form must contain:
  • 5.7.7.6.3.1.1 the type of coverage
  • 5.7.7.6.3.1.2 the amount of coverage or deductible selected by the employee, or both
  • 5.7.7.6.3.1.3 the basic premium vs. SBI premium
  • 5.7.7.6.3.1.4 the vehicle make, model and year
  • 5.7.7.6.3.1.5 the effective date of coverage
  • 5.7.7.6.3.1.6 the payment arrangement (received in full/installment arrangement)

5.7.7.6.4 Each year at renewal, the requirement for SBI must be assessed by the delegated manager and employee. The result of this assessment is to be documented. If it is determined the SBI is no longer required it must be cancelled.

5.7.7.6.5 If the SBI is cancelled before the annual renewal timeframe, the employee will seek a refund of any unexpired premium from the insurance company and remit any funds received to the Receiver General for Canada. The FSU can be contacted for more information as outlined in section 7. Enquiries.

5.7.8 Transportation: Compensatory payments or benefits

5.7.8.1 When there is a transportation delay or cancellation (for example, flight or train), any actual and reasonable expenditures due to the delay or cancellation are reimbursable.

5.7.8.2 Travellers should use any coupons, vouchers or other benefits received from the carrier for such things as meals and accommodation. No meal allowance or accommodation expense should be reimbursed when they are provided free of charge to the traveller. The appropriate explanations must be included in the travel expense claim.

5.7.8.3 If a traveller receives compensation from the carrier for the inconvenience due to the delay or other compensation while travelling on CRA business, personal use of this compensation is not allowed. In these situations the CRA, not the traveller, is considered to be inconvenienced. Instead, the traveller must revert the payment to the Crown. The FSU can be contacted for more information as outlined in section 7. Enquiries.

5.8 Additional expenditures

5.8.1 Additional expenditures: Fees for travel outside Canada

5.8.1.1 Reimbursement for passports is only eligible for employees travelling outside Canada as travel within Canada only requires government-issued photo identification.

5.8.1.2 The delegated manager must determine the type (regular [blue] or special [green]) and duration (5 or 10 years) of the required passport. For details regarding passport and visa requirements, see the International Relations and Treaties Office’s Infozone page Passport and Visa Requirements. Expenses associated with obtaining:

• 5.8.1.2.1 regular passports are to be submitted by the traveller for reimbursement through the travel expense claim
• 5.8.1.2.2 special passports are to be billed directly to the employee’s cost centre and must not be included in the travel expense claim

5.8.2 Additional expenditures: Financial fees

5.8.2.1 Service charges or fees for financial transactions include but are not limited to IDTC fees, automatic teller machine use, credit/debit card use, financial institution foreign currency transaction commission(s) and cheque-cashing fees.

5.8.2.2 Employees must indicate the currency of their expenditure in the travel expense claim and ensure the expenditures are supported by receipts, if they are over $12 (taxes included). When the currency exchange of the expenditure is not supported by receipts (for example, a credit card statement), the average Bank of Canada currency exchange rate will apply.

• 5.8.2.2.1 When the Bank of Canada does not provide an exchange rate, an exchange rate from an established institution will be applied, as determined by the FSU. The exchange rate will be established by calculating the average of the applicable rates on the initial date of entry and date of departure from the country.

5.8.3 Additional expenditures: Dependant Care

5.8.3.1 Reimbursement for dependant care expenses is up to the daily maximum of $35 per household with a declaration instead of a receipt or $75 per household with a with a receipt for services provided by an individual or a company in the business of providing dependant care services.

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

5.9 Travel expense claim

5.9.1 For each trip, an employee must submit a travel expense claim and all supporting documentation through the ESS portal for the delegated manager’s approval. Instructions on how to create a travel expense claim are outlined in Create your expense report in ESS on KnowHow.

• 5.9.1.1 Non-ESS users must submit a CRA approved travel forms and all supporting documentation for the delegated manager’s approval when requesting reimbursement of travel expenditures.

5.9.2 When submitting through ESS, the employee must include the following:

• 5.9.2.1 All expenditures related to the trip, both prepaid by the CRA and those paid by the employee. This includes expenditures related to the cancellation of a trip, if applicable.
  • 5.9.2.1.1 For meal expenditures, employees may choose to use either the meal calculator or the Enter Receipts function to enter meal expenses, except for extended travel within Canada or all travel outside Canada. In these situations employees must use the Enter Receipts function, even when claiming the allowance.
    • 5.9.2.1.1.1 When using the Enter Receipts function, employees must enter the meal allowance amounts manually with one line entry for each expense, separated by specific dates.
    • 5.9.2.1.1.2 Meals provided by a third party during the trip (such as when the carrier serves meals on route or when the meal is included in the accommodation cost) must be manually deducted when the meal calculator is used.
• 5.9.2.2 Supporting documentation in the form of an electronic receipt, digital or scanned image of a receipt, Excel file, Word document or unencrypted email (for example, e-ticket itinerary receipts and invoices, hotel bill and boarding passes).
• 5.9.2.3 Required justifications as outlined in the Directive on Travel and these procedures along with the delegated managers written pre-approval (if applicable).
• 5.9.2.4 For travel outside Canada, the RATOC number, a copy of the approved Request for Approval to Travel Outside of Canada and a copy of the IDTC or personal credit card statement, to support the currency rate. Personal transactions that are not pertinent to the travel claim should be redacted before submitting the credit card statement.

5.9.3 Employees must ensure attached documents are legible. Instructions on how to include documentation in a travel expense claim are outlined on Attach supporting documents on KnowHow.

5.9.4 Before approving the travel expense claim, the delegated manager must ensure the following:

• 5.9.4.1 The travel expense claim aligns with the approved travel request or standing travel authority, the requirements in the Directive on Travel and these procedures. This includes ensuring any change(s) from the approved travel request are justified and an explanation is included.
• 5.9.4.2 All supporting documentation is included (and legible) in the travel expense claim, unless otherwise specified in the Directive on Travel or these procedures.

5.9.5 The delegated manager must approve the travel expense claim through MSS or by using CRA-approved travel forms for non-ESS users. For detailed steps on recommending and approving travel expenditures, refer to Recommend travel requests and expenses and Approve travel requests and expenses on KnowHow.

5.9.6 Travel expense claim: Submission timelines

5.9.6.1 Table 4 illustrates the travel expense claim submission timelines based on the type of travel expense claim. The exception to these timeframes is fiscal year end, where all travel claims should be submitted within the first 5 business days of April.

5.9.6.2 If an employee is unable to meet the timeframe listed in section 5.9.6.1, they must include a rationale in the comment section of the travel expense claim.

5.9.6.3 Employees cannot use any delay in processing of the travel claim as an excuse for the late payment of the IDTC invoice (if applicable).

5.9.7 Travel expense claims: Receipts

5.9.7.1 Travellers must submit detailed receipts (indicating proof of payment) for each travel expenditure with their travel expense claim. A receipt does not include credit card statements.

• 5.9.7.1.1 In circumstances beyond the traveller’s control (for example, an early morning flight departure where the traveller is unable to obtain a receipt indicating proof of payment from the accommodation or rental vehicle supplier), the preliminary invoice issued by the supplier along with a proof of payment from the credit card statement will suffice.

5.9.7.2 When a receipt bears the name of the customer, such as for hotels and vehicle rentals, it should be in the name of the traveller.

5.9.7.3 The following travel expenditures do not require receipts unless otherwise specified in the Directive on Travel:

• 5.9.7.3.1 Private non-commercial accommodation arrangements
• 5.9.7.3.2 Meals
• 5.9.7.3.3 Incidentals
• 5.9.7.3.4 Mileage usage of privately-owned vehicles
• 5.9.7.3.5 Financial transaction fees, meter parking on the street and parking, taxis and ridesharing, public transportation (such as bus, streetcar, subway), and mandatory transportation service charges and fees, incurred while travelling, not otherwise reimbursed (such as docking fees, road/bridge tolls, ferries and other transportation service charges/fees) of $12 or less, including taxes

5.9.7.4 In situations where the receipt is lost, accidentally destroyed, or unobtainable, a personal declaration (RC352 – Lost Receipt(s) Declaration [RC352]) may replace the receipt with validation from the delegated manager. These declarations are to be avoided when possible.

• 5.9.7.4.1 The RC352 must be attached to the expense report in ESS.
• 5.9.7.4.2 Bank or credit card statements should be provided where possible. Personal transactions that are not pertinent to the travel claim should be redacted before submitting the credit card statement.

5.10 Workplace change

5.10.1 The written notice of the change provided to the employee must identify the new workplace and the start date of the workplace change.

5.11 Combined personal and business travel

5.11.1 When obtaining pre-approval to add a personal portion to travel for CRA business, the required cost analysis must be provided to the delegated manager for approval at least two weeks before travelling within Canada and at least four weeks before travelling outside Canada. For travel outside Canada, the analysis must also be included in the Request for Approval to Travel Outside of Canada form (if applicable). The cost analysis should include screenshots supporting the cost with personal travel versus the cost for only business travel (for example, a print screen from STS showing the cost of the airfare including personal travel days with the cost of the airfare for business travel days only or screen-shots of vehicle rental costs with and without personal travel days included).

5.11.2 The pre-approved cost analysis information must be included in the travel expense claim, along with the delegated manager’s written approval.

5.11.3 The FSU will review the cost analysis and may seek additional information or clarification if required.

5.12 Recovery of travel expenses from third parties

5.12.1 The employee must follow the requirements outlined in the Directive on Travel and these procedures when upfront travel expenditures are being paid by the CRA but the reimbursement will be recovered from third parties.

5.12.2 The employee must obtain a signed letter of intent from the third party (for example, conference/seminar organizer or taxpayer).

• 5.12.2.1 The letter of intent must indicate the third party’s acceptance to pay travel expenses and to allow the CRA to make all travel arrangements including carrier tickets and that all arrangements/reimbursements, including accommodation and meals, will be in accordance with the Directive on Travel.

5.12.3 For recovery related to conferences and seminars, the employee must attach the letter of intent to the travel claim and once submitted, send a request to the Accounts Receivable Unit using Winfast.

5.12.4 For recovery related to audits outside Canada, the employee must attach the letter of intent and the completed Request to invoice for Foreign Travel document to the travel expense claim.

5.13 Loyalty programs

5.13.1 Travellers will not be reimbursed when using loyalty points to pay for CRA business travel (for example, accommodation and transportation), when there is no monetary cost for the traveller. If loyalty points are used to reduce travel expenditures, only the balance paid by the employee will be reimbursed.

5.14 Overtime and other disruptions to commute

5.14.1 Employees may be eligible for the reimbursement of transportation costs in certain circumstances. For additional information, refer to the applicable terms and conditions of employment and Collective agreements.

5.14.2 For exceptional circumstances not provided for in section 5.14.1 or the applicable terms and conditions of employment and Collective agreements (such as a public health emergency), approval must be obtained from the Commissioner.

5.15 Emergencies, illness, injuries and death while travelling

5.15.1 If an employee becomes ill, injured or dies while travelling on CRA business the employee or their dependants (where applicable) may be provided with compensation through the applicable insurance coverage outlined in Appendix C – Guide to insurance coverage. Employees or their dependants should contact the Compensation Client Service Centre for more information related to insurance coverage.

5.15.2 The reimbursement of actual and reasonable expenditures related to emergencies, illness, injuries or death while travelling will be reduced by any amount payable through the applicable provincial health insurance plans or insurance coverage outlined in Appendix C – Guide to insurance coverage.

5.15.3 Emergencies, illness, injuries and death while travelling: Emergencies, illness, injuries

5.15.3.1 If an employee becomes ill, injured or is subject to an emergency situation while on duty or while on CRA business travel, the following applies:

• 5.15.3.1.1 Transportation expenditures (for example ambulance or taxi) will be reimbursed if transportation to a medical facility, a travel-related accommodation, or principal residence is required (in the opinion of the delegated manager, the employee or the attending physician).
• 5.15.3.1.2 The employee may be provided with an advance when incurring sizable medical expenditures outside Canada. Such advances will be reimbursed to the CRA by the employee once finalized under the employee’s private insurance plans, the Public Service Health Care Plan, the Government Employees Compensation Act or other authority.
• 5.15.3.1.3 Actual and reasonable expenses incurred for long-distance telephone calls home may be reimbursed if a return to the principal residence is not required.

5.15.3.2 An employee on CRA business travel may return to the HQ area in the event of an emergency situation at home. In these situations, pre-approval of travel can be provided after-the-fact by the delegated manager with subsequent disclosure of the travel expenses, for informational purposes, to the CFO and AC, FAB by the senior Agency manager. These travel expenses must also be included in the next Travel Plan.

5.15.3.3 A trip home due to emergency, illness or injury will not be taken into account when determining the employee’s eligibility for the requirements outlined in section 6.9 of the Directive on Travel.

5.15.4 Emergencies, illness, injuries and death while travelling: Death

5.15.4.1 If an employee dies while travelling on CRA business, the employee’s designated beneficiary, their estate or their dependants (where applicable) will be reimbursed the actual and reasonable expenditures related to the following:

• 5.15.4.1.1 Expenses for the ambulance, hearse, embalming or cremation, outside crate or container (but not the cost of a coffin or an urn) and any other services or items required by local health laws, at the place where death occurred
• 5.15.4.1.2 Transportation of the remains to the HQ area or, if desired by the survivors, to another location, up to the cost of transportation to the HQ area
• 5.15.4.1.3 Expenses for an escort over and above the expenses included in transporting the remains are payable only when an escort is required by law
• 5.15.4.1.4 Travel for next of kin or a representative of the family to the place of burial, when the remains are not transported. This expenditure will be reimbursed as if that person was a CRA employee in accordance with the Directive on Travel

5.16 Exceptions

5.16.1 An exception to the Directive on Travel and these procedures may be authorized in certain circumstances. An exception must be requested before making travel arrangements, except in rare occurrences where it may be requested after the fact.

5.16.2 To determine if an exception is required, the delegated manager, who is requesting the exception, must first consult the FSU as outlined in section 7. Enquiries of these procedures.

5.16.3 The FSU must review the information provided by the delegated manager and consult with the FRAD Mobility Unit via email to determine if an exception is required.

5.16.4 The FRAD Mobility Unit must:

• 5.16.4.1 consult with the FSU to determine if an exception is required
• 5.16.4.2 determine under which requirement or requirements an exception should be requested
• 5.16.4.3 determine whether the exception is classified as a major or minor exception
• 5.16.4.4 consult with the Financial Policies Section, Systems, Policy and Control Division (SPCD) when necessary

5.16.5 When the FRAD Mobility 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.

5.16.6 The ML 2 must submit the exception request, in the form of a draft memorandum, to the Deputy CFO and Director General (DCFO and DG), Financial Administration Directorate (FAD) for endorsement.

• 5.16.6.1 The memorandum must use the “Memorandum for Commissioners’ approval” template. Please see Forms and templates – Commissioner’s office on InfoZone
  • 5.16.6.1.1 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.
  • 5.16.6.1.2 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.
• 5.16.6.2 The memorandum must include the background information, any considerations made, the summary of the consultation with the FSU and the FRAD Mobility Unit, and a recommendation.
• 5.16.6.3 The memorandum must include the sentence “The Finance and Administration Branch has been consulted and supports this exception.”

5.16.7 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.

5.16.8 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.

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

• 5.16.9.1 route the draft memorandum to the CFO and AC, FAB for endorsement with a cc to the DCFO and DG, FAD
• 5.16.9.2 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
• 5.16.9.3 provide a final signed copy of the approved memorandum to the FRAD Mobility Unit

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

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

6. References

6.1 Related instruments and information:

• Accommodation and Car Rental Directory (PSPC)
• 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 for Agency Activities, Directive on DSFOA
• Canada Revenue Agency Policy on Sustainable Development
• Code of Integrity and Professional Conduct
• Collective agreements
• CRA Foundation Framework for Corporate Policy
• Directive on Delegation of Spending, Financial and Other Authorities for Agency and Administered Activities
• Directive on discipline
• Directive on Hospitality, Conferences and Event Expenditures
• Directive on Relocation
• Directive on Terms and Conditions of Employment
• Directive on Terms and Conditions of Employment for the Executive (EX) Group
• Directive on Terms and Conditions of Employment for the Human Resources Occupational Group
• Directive on Travel
• Fleet Management Procedures
• Forms and templates – Commissioner's office
• International Air Transport Association
• International Relations and Treaties Office Division
• Passport and Visa Requirements
• Policies for Ministers’ Offices
• Policy on Workplace Management
• Public Service Health Care Plan
• Procedures on Hospitality, Conference and Event Expenditures
• RATOC e-form User Guide
• RC352 – Lost Receipt(s) Declaration
• Request for Approval to Travel Outside of Canada
• Shared Travel Services
• Special Travel Authorities (TBS)
• TF750 - Appendix F - Dependant Care Declaration
• TF9 – Certificate of motor vehicle insurance and request for reimbursement of supplementary business insurance
• Travel (InfoZone)
• Work Arrangements

7. Enquiries

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 Workplace Management – Glossary of definitions:

• Workplace

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

• Actual and reasonable expenses
• Commercial accommodation
• Corporate residence
• CRA business travel
• CRA kilometric rate
• Declaration
• Delegated manager
• Dependant
• Employee
• Extended travel
• Government and institutional accommodation
• Government Travel Service
• Headquarters area
• Incidental expense allowance
• Individual designated travel card
• Local travel
• Point of call
• Principal residence
• Private non-commercial accommodation
• Receipt
• Ridesharing
• Senior Agency managers
• Standing travel authority
• Supplementary business insurance
• Traveller
• Travel status
• Weekend

10. Appendix B – Application of the Residence Rule

Procedures on Travel: Appendix B – Application of the Residence Rule

11. Appendix C – Guide to Insurance Coverage 

Procedures on Travel: Appendix C – Guide to Insurance Coverage