Procedures on Travel

Version number: 1.0
Version date: June 30, 2021

Upon request, this corporate policy instrument (CPI) is available in multiple formats for individuals with a visual impairment (email Multiple Media-PAB / Format Substitut-DGAP (CRA/ARC)).

1. Effective date

The Procedures on Travel came into effect on July 30, 2021, following approval by the Director General, Finance and Administration Directorate (FAD), Finance and Administration Branch (FAB).

For the version history of this document, see section 9.

2. Application

These procedures apply to employees and other persons travelling on Canada Revenue Agency (CRA) business, such as members of Parliament, the minister’s exempt staff and contractors, and are mandatory to follow. They do not apply to those persons whose travel is governed by other authorities, such as the minister.

The term “employees” has been deliberately used throughout the document to distinguish entitlements that apply only to employees. Sections pertaining to “travellers” apply to contractors and other persons travelling on CRA business. For the purposes of these procedures, the term “employees” will encompass members of the Board of Management (Board).

The Code of Integrity and Professional Conduct 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, sets out the requirement to follow CPIs.

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

To help interpret and implement these procedures, key terms are defined in Appendix A – Definitions.

3. Related corporate policy instruments

These procedures flow from the CRA Directive on Travel.

For any other related CPIs, see References.

4. Overview

The purpose of these procedures is to help CRA managers make informed decisions while ensuring fair and consistent treatment of employees and others who are required to travel on CRA business. These procedures also serve to clarify and expand upon the requirements of the CRA Directive on Travel in order to help employees understand the allowances they are entitled to and the CPIs they must follow.

These procedures explain specific circumstances where travel costs may be reimbursed along with submission requirements for travel claims. Examples are provided for illustrative purposes and are not exhaustive.

These procedures are aligned, where appropriate, with the National Joint Council (NJC) best practices and government standards for travel. While these procedures are guided by the NJC, the entitlements of the employees will be determined in accordance with the provisions of the CRA Directive on Travel.

Headquarters (HQ) area, as referred to in these procedures, pertains to the area surrounding the traveller’s workplace having a perimeter that is at a distance of 16 km from the workplace, measured by the most direct, safe and practical road route.

5. Activities for travel

5.1 Planning

5.1.1
Delegated managers should carefully assess the need to travel. Consideration should be given to alternatives to travel, including the use of virtual presence solutions such as teleconference, videoconference and other remote meeting solutions. For details on the use of virtual presence solutions, refer to Meeting support tools on KnowHow.
5.1.2
In accordance with the CRA Departmental Sustainable Development Strategy, employees – excluding the Executive (EX) Group and the Board – must complete the Sustainable Business Travel Course before travelling on CRA business, and every three years thereafter. Electronic course completion certificates are issued and completion of the course is recorded in the Employee Self-Service (ESS) portal. Managers are responsible for verifying the completion of the course for their employees. For more information, please refer to the Sustainable Development Centre of Expertise on InfoZone.
5.1.3
Employees must estimate the cost of the trip for their delegated manager’s approval when creating a travel request in ESS, in the Travel section (known as ESS – Travel). For instructions on estimating trip costs, refer to Estimate trip costs on KnowHow.
5.1.4
When travel is continuous or repetitive in nature, a standing travel authority (STA) may be established.
5.1.4.1
The STA may be authorized for up to one year not exceeding the current fiscal year, and cannot be carried over to the next fiscal year.
5.1.4.2
Any deviation from what is approved in the 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 separate approval for each trip through a travel request, prior to travel.
5.1.4.3
The STA does not apply to groups of employees.
5.1.4.4
Employees may have more than one STA simultaneously.
5.1.4.5
The STA must not be used in situations where an employee is travelling to attend an event for which the event expenditure initiation approval is required.
5.1.4.6
The STA cannot be used for travel outside Canada.
5.1.4.7
The approval authority level for the STA is based on the estimated travel costs per travel activity, not the total amount of the STA. The appropriate delegated authority levels are outlined in the Delegation of Spending and Financial Authorities (DSFA) for Agency Activities matrix.
5.1.4.8
The STA may be suspended or cancelled by the delegated manager for any reason deemed necessary, including for a public health emergency where travel becomes restricted and each trip may require pre-approval. For more information on how to apply for the STA, refer to Standing Travel Authority on KnowHow.
5.1.5
Travel requests should be submitted for approval as early as possible to allow sufficient time for making the necessary arrangements and to ensure all aspects of the trip are considered.
5.1.5.1
An exception to the general rule of obtaining approval before starting a trip is when travel is related to emergency situations. In such cases, refer to the Appendix B: DSFA Matrix Supplementary Notes and the Directive on the Pre-approval of Travel, Hospitality, Conferences and Event Expenditures (THCEE) for approval of travel in emergency situations.
5.1.5.2
For air travel outside Canada, employees must complete a Request for Approval to Travel Outside of Canada (RATOC) before completing a travel request in ESS – Travel. For further instructions on submitting a RATOC, refer to the RATOC User Guide.
5.1.6
Delegated managers should ensure travel aligns with travel plans. Requirements related to travel plans are outlined in the Directive on the Pre-approval of THCEE.
5.1.7
If clarification is required on entitlements, the delegated manager or employee should request a policy interpretation before the travel occurs, by accessing Winfast and selecting Financial Services Unit (FSU) under the Financial Services category.

5.2 Authorization

5.2.1
Requirements related to travel pre-approval are outlined in the Directive on the Pre-approval of THCEE.
5.2.2
Employees who have access to ESS must use ESS – Travel when requesting the authorization to travel.
5.2.2.1
Employees and travellers who do not have access to the ESS portal (non-ESS users) will use CRA-approved travel forms when requesting the authorization to travel.
5.2.3
Delegated managers approve travel requests through the Travel section of the Manager Self-Service (MSS) portal (known as MSS – Travel) or by using CRA-approved travel forms for non-ESS users. For detailed steps on recommending and approving travel requests, refer to Business travel – domestic and international on KnowHow.
5.2.4
Expenses resulting from misinterpretations or mistakes are not a basis for reimbursement. Uncertainties to entitlements should be referred to the appropriate contact in section 8 of these procedures for clarification before incurring travel expenses.
5.2.5
Employees must notify the delegated manager of any significant changes to pre-authorized travel within or outside Canada before travelling, as these trips must be re-approved.
5.2.5.1
In case of travel outside Canada, employees are also to notify the International Relations and Treaties Office (IRTO) Division of the change.

5.3 Travel advances

5.3.1
While it is mandatory for the EX Group to use the Designated Travel Card (DTC), all other employees, especially those who travel frequently, are encouraged to apply for the DTC when CRA business travel is required for their position. For more information, refer to Designated Travel Card on KnowHow.
5.3.2
When an employee chooses not to obtain and use a DTC, the need for a travel advance must be discussed between the employee and the delegated manager. Employees who require a travel advance should apply for it at the same time the travel request is submitted for approval. For instructions on how to apply, refer to Create travel request on KnowHow.
5.3.3
The travel advance is 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. The FSU reserves the right to change the date accordingly if no justification or insufficient justification is provided.
5.3.4
The FSU reserves the right to reduce the amount of the travel advance requested, to an amount no higher than the estimate calculated by the FSU, based on the information provided and available.

5.4 Workplace change

5.4.1
A workplace change does not refer to situations resulting from a staffing action (for example, temporary or permanent lateral moves and acting assignments).
5.4.2
The written notice that informs the employee of the workplace change must identify the location as well as effective date of the workplace change.
5.4.3
While working at the new workplace, if the employee is required to report to the former workplace for any reason, or is sent to a temporary duty travel location, travel expenses are to be paid.
5.4.4
If the employee was required because of employment duties to be away from the employee’s residence for a period of at least 36 hours at a temporary workplace and by reason of distance, the employee could not reasonably be expected to return daily to the residence, the CRA and the employee must complete form TD4, Declaration of Exemption – Employment at a Special Worksite.
5.4.4.1
Each time an employee is at a new temporary workplace, the TD4 must be completed and included as an attachment in the employee’s expense report, and submitted to the FSU.
5.4.4.2
The TD4 form allows the CRA to exclude certain benefits from the employee’s income when the CRA is otherwise unaware of whether or not an employee meets certain requirements (for example, whether the employee maintains a residence or whether the employee rents the property during their absence). For more information, consult the Benefits, Allowances and Other Payments Manual - Special Work Sites and Remote Work Locations.

5.5 Claims submission process

5.5.1
The ESS – Travel must be used by employees who have access when submitting travel claims for expense reimbursement. All supporting documentation is to be submitted electronically as attachments in ESS – Travel. The following are acceptable documents:
  1. electronic receipt
  2. digital or scanned image of a receipt
  3. Excel file
  4. Word document
  5. Email (must be unencrypted)
5.5.1.1
A rationale must always accompany a travel claim that includes non-standard costs and the pre-approval of such variances by the delegated manager with commitment authority (section 32 of Financial Administration Act). For non-standard costs, refer to section 5.11 of these procedures.
5.5.1.2
The travel claim must include all costs of the trip both prepaid by the CRA and those paid by the employee.
5.5.1.3
If a trip is cancelled and prepaid expenses were incurred (for example prepaid airfare), these expenses must still be entered and submitted for reconciliation purposes.
5.5.1.4
All documents must be legible once attached to the claim and must be true copies of the originals. For more information, refer to Attaching supporting documents on KnowHow.
5.5.2
Non-ESS users (employees and travellers who do not have access to the ESS portal) must use CRA-approved travel forms when submitting their travel claims along with required supporting documentation, which must be true copies of the originals.
5.5.3
Delegated managers will approve expense claims through MSS – Travel, as applicable on a timely basis (normally within nine calendar days of receipt).
5.5.3.1
Delegated managers must verify travel claims to ensure they are consistent with the pre-authorization to travel.
5.5.3.2
Delegated managers are to review documents attached to the travel claim and ensure they are legible and ensure there is supporting information for all expenses being claimed except as identified in section 5.6.2 of these procedures. For detailed steps on recommending and approving travel expenses, refer to Business travel – domestic and international on KnowHow.
5.5.3.3
The delegated manager should verify that exceptions from the pre-authorization are adequately justified on the travel claim or accompanying documentation.
5.5.3.4
At year-end, delegated managers will follow the timelines set forth by the Financial Reporting and Accounting Division (FRAD).

Submission of a travel claim for travel outside of Canada and the Continental U.S.A.

5.5.4
If an employee encounters a delay in submitting their claim (which is normally 30 calendar days according to section 7.7.2 of the CRA Directive on Travel (except for the month of April)), they must advise the FSU of the reason by including the reason in the Comment section of the expense report.
5.5.4.1
Attaching an electronic copy of the pertinent DTC or personal credit card statement will also provide support for the currency rate(s) to apply to all transactions on the trip. It must be understood that the employee cannot use any delay in processing of the travel claim as an excuse for the late payment of the DTC invoice (if applicable).
5.5.4.2
For travel outside Canada, the employee must indicate the RATOC number on the travel claim and attach a copy of the approved RATOC to the expense report.

5.6 Receipts

5.6.1
The traveller must submit original detailed receipts. An original receipt does not include credit card statements.
5.6.1.1
Reasonable effort must be made to obtain the receipt indicating proof of payment, that is a zero balance.
  • In circumstances beyond the traveller's control such as an early morning flight departure where the traveller is unable to obtain a receipt from the accommodation or rental car supplier, indicating that the amount has been paid (a zero balance), the preliminary invoice issued by the supplier (without a zero balance) along with a proof of payment from the credit card statement will suffice.
5.6.1.2
When a receipt bears the name of the customer, such as for hotels and car rentals, it should be in the name of the traveller.
5.6.2
The following travel expenses do not require receipts, unless otherwise specified in the CRA Directive on Travel:
  1. meals
  2. incidentals
  3. mileage usage of private motor vehicles
  4. meter parking on the street and parking of $12.00 or less (taxes included)
  5. taxis and ridesharing of $12.00 or less (taxes included)
  6. public transportation such as bus, streetcar, subway, of $12.00 or less (taxes included)
  7. mandatory transportation service charges and fees, incurred while travelling, not otherwise paid (such as docking fees, road/bridge tolls, ferries and other transportation service charges/fees) of $12.00 or less (taxes included)
  8. financial transaction fees of $12.00 or less (taxes included)
  9. private accommodation arrangements
5.6.3
In situations where the original receipt was lost, accidentally destroyed, or unobtainable, a personal declaration (RC352 – Lost Receipt(s) Declaration) may replace the receipt with validation from the delegated manager.
5.6.3.1
The RC352 form must be attached to the expense report in ESS – Travel.
5.6.3.2
Bank or credit card statements should be provided where possible.
5.6.3.3
The purpose of the declaration is to remedy what is an exceptional occurrence, and is not to be considered the standard replacement for receipts.

5.7 Accommodation

5.7.1
A variety of options for accommodation are available to travellers. These can include hotels, motels, corporate residences, apartments, private non-commercial accommodation, government and institutional accommodation, and other commercial accommodation providers.
5.7.1.1
Accommodation sharing services such as Airbnb are suitable; however, all fees should be considered and approval must be obtained in advance of the trip. For more information, refer to Uber, Lyft and Airbnb on KnowHow.
5.7.2
The traveller is responsible for verifying all fees, including cancellation fees with the accommodation provider before the reservation is made.
5.7.3
The cost of the accommodation selected should be equal or less than the city rate limit for a hotel in the destination city. Refer to Hotel reservations and private accommodations on KnowHow for instructions on how to find and verify the city rate.
5.7.3.1
If your destination city is not listed, the rate limit for hotels in Canada is $100 in Canadian dollars and $100 in United States dollars for hotels in the United States.
5.7.4
Travellers must consider transportation costs when selecting accommodation and should select the accommodation option with the lowest total cost.
5.7.5
If authorization from the delegated manager is not obtained before booking accommodation with a rate that is above the city rate limit, the travel claim may be adjusted to reflect the city rate limit.
5.7.6
Travellers are encouraged to stay in private non-commercial accommodation when it is practical.
5.7.7
For periods of travel of more than 30 consecutive calendar days at the same location, accommodation at corporate residences, apartments, private non-commercial accommodation or government and institutional accommodation is encouraged as it would normally provide cost savings.
5.7.8
To provide travellers with environmentally friendly choices, the Public Services and Procurement Canada (PSPC) Accommodation and Car Rental Directory identifies establishments committed to improving their environmental performance (for example, Green Leaf and Green Key eco-ratings).

5.8 Meals

5.8.1
To be eligible for meal expense reimbursement, the traveller must be on travel status, meaning they are more than 16 km from their residence and their workplace by the most direct, safe, and practical road route.
5.8.2
Unless specifically indicated in the CRA Directive on Travel, receipts do not have to be submitted for costs related to meals while on CRA business travel.
5.8.3
For all trips within Canada, employees must use either the meal calculator or the Enter Receipts function to enter meal expenses when creating an expense report in ESS – Travel.
5.8.3.1
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.
5.8.3.2
The Enter Receipts function does not mean claiming the actual amounts from the receipts. When using this function, employees must enter meal allowance amounts manually with one line entry for each expense, separated by specific dates.
5.8.4
For trips outside Canada and for periods of travel status of more than 30 consecutive calendar days at the same location, employees cannot use the meal calculator. Employees must use the Enter Receipts function.
5.8.5
Reimbursement of meals for employees working shift work will be based on the terms and conditions of the applicable collective agreement.
5.8.6
For meal allowances for travel within Canada and the Continental U.S.A., refer to the CRA Directive on Travel – Appendix B: Meals and Allowances and for meal allowances for travel outside of Canada and the Continental U.S.A., refer to the CRA Directive on Travel – Appendix C: Daily Meal Rates at Locations Abroad.
5.8.6.1
Depending on the time of departure and return, the appropriate meal allowance may be paid at the delegated manager's discretion in consultation with the employee.
5.8.7
Eligibility is determined by using the point of departure time zone.
5.8.7.1
Travel outside HQ area – No overnight stay
  • For example, if departing from Halifax, arriving in Ottawa, and returning to Halifax on the same day, use the Atlantic time zone for departure from Halifax (breakfast) and use the Eastern time zone for departure from Ottawa (dinner).
5.8.7.2
Travel in Canada and the Continental U.S.A. – Overnight stay
  • For example, if departing from Vancouver, arriving in Ottawa, and returning to Vancouver on the next day, use the Pacific time zone for departure from Vancouver on the first day and use the Eastern time zone for departure from Ottawa the following day (day of the return trip).
5.8.7.3
Travel outside of Canada and the Continental U.S.A. – Overnight stay
  • For example, if departing from Ottawa, Canada and arriving in London, England, use the Eastern time zone for the determination of eligible meals. When returning to Ottawa, Canada from London, England, use the British Summer or Greenwich Mean time zone, as applicable, for the determination of eligible meals for the return trip.
5.8.8
Where no meal allowance has been established in a given country or where sudden changes in currency exchange rates or high inflationary trends may invalidate the specified meal allowance, actual and reasonable expenses based on receipts will be reimbursed.
5.8.9
The following timelines, used by the meal calculator in ESS – Travel, can serve as a guide in determining meal entitlements:
5.8.9.1
Departure: the traveller leaves home after:

7 a.m. – no breakfast entitlement
12 noon – no lunch entitlement
5:30 p.m. – no dinner entitlement
5.8.9.2
Return: the traveller returns home before:

8:30 a.m. – no breakfast entitlement
1 p.m. – no lunch entitlement
6:30 p.m. – no dinner entitlement

5.9 Incidental expense allowance

5.9.1
When accommodation is authorized and used, a traveller will be paid an incidental expense allowance that covers a number of miscellaneous expenses not otherwise provided for in these procedures for each day or part day on travel status as per the CRA Directive on Travel – Appendix B: Meals and Allowances and the CRA Directive on Travel – Appendix C: Daily Meal Rates at Locations Abroad.
5.9.1.1
A part-day does not include days where a late-night flight arrives at the carrier’s terminal and the traveller returns to their residence before 2:00 am.
  • For example, a traveller returning to their residence at 1:00 am would not be entitled to an incidental expense allowance for the following day. If the traveller returns to their residence at or after 2:00 am, they would be entitled to an additional incidental expense allowance for the following day.
5.9.2
When travel occurs between locations in different countries on the same day, the incidental expense allowance paid will be based on the location where the traveller is physically present at the end of day (end of the day is considered midnight). When a traveller is in transit at midnight (has not arrived at their destination by midnight), the incidental expense allowance paid will be based on the location of departure. For example:
  • A traveller departs from Ottawa (Canada) on Tuesday and arrives in Paris (France) at 11:00 pm local time the same day. The traveller will be reimbursed the applicable incidental expense allowance for Paris, as published in the CRA Directive on Travel – Appendix C: Daily Meal Rates at Locations Abroad in Canadian dollars.
  • When a traveller departs from Ottawa (Canada) on Tuesday and arrives in Paris (France) at 1:00 am local time the following day (Wednesday), the traveller was in transit at midnight on Tuesday. The traveller will therefore be reimbursed the applicable incidental expense allowance for Canada (location of departure) as published in the CRA Directive on Travel – Appendix B: Meals and Allowances. For Wednesday, the traveller will be reimbursed the applicable incidental allowance for Paris, as published in the CRA Directive on Travel – Appendix C: Daily Meal Rates at Locations Abroad, in Canadian dollars.

Travel in Canada and the Continental U.S.A.

5.9.3
Formula: Number of overnight stays plus one.
  • For example, a traveller departs from Ottawa (Canada) on June 5 in the afternoon, stays in accommodation in Toronto (Canada) the night of June 5 and returns to Ottawa on June 6 in the afternoon. Using the formula, the number of incidental expense allowances paid is two (number of overnight stays (one) plus one).
  • For example, a traveller departs from Ottawa (Canada) on June 5 in the afternoon, stays in accommodation in Syracuse (United States) the night of June 5 and 6, leaves Syracuse on June 7 to attend a business meeting in Toronto (Canada) and returns to Syracuse the same day, and returns to Ottawa on June 8 in the afternoon. Using the formula, the number of incidental expense allowances paid is four (number of overnight stays (three) plus one). The currency used for the incidental allowance paid would be United States dollar for June 5, 6, 7 (days end in Syracuse) and Canadian dollar for June 8 (day ends in Ottawa).

Travel outside Canada and the Continental U.S.A.

5.9.4
Formula: Number of overnight stays plus one.
  • For example, a traveller departs from Ottawa (Canada) on June 3 in the afternoon with a connecting flight in Toronto (Canada), arrives in London (England) at 6:00 AM local time on June 4 and stays in accommodation in London the nights of June 4 to June 6, and returns to Ottawa on June 7 in the afternoon. Using the formula, the number of incidental expense allowances paid is five (number of overnight stays (four) plus one). The currency used for the incidental expense allowance paid would be the Canadian dollar for June 3 (in transit at midnight), the pound sterling for June 4, 5, 6 (days end in London) and the Canadian dollar for June 7 (day ends in Ottawa).
  • For example, a traveller departs from Ottawa (Canada) on June 3 in the morning with a connecting flight in Toronto (Canada), arrives in London (England) at 10:30 PM local time and stays in accommodation in London the nights of June 3 and 4, leaves London on June 5 to attend a business meeting in Paris (France) and returns to London the same day, and returns to Ottawa on June 7 in the afternoon. Using the formula, the number of incidental expense allowances paid is five (number of overnight stays (four) plus one). The currency used for the incidental expense allowance paid would be the pound sterling for June 3, 4, 5, 6 (days end in London) and the Canadian dollar for June 7 (day ends in Ottawa).

5.10 Transportation

5.10.1
Employees must obtain prior approval in order to claim actual and reasonable expenses associated with the selected mode of transportation. Such expenses include:
  • The mandatory transportation service charges and fees, incurred while travelling, not otherwise paid (such as docking fees, road/bridge tolls, ferries and other transportation service charges/fees).
5.10.2
Travellers should consider walking short distances whenever feasible or practical. The delegated managers should give consideration to the traveller’s circumstances, time constraints, weather conditions, personal safety and equipment to be carried.
5.10.3
Travellers who choose to have meals at a restaurant are responsible for the transportation costs incurred. It is not a reimbursable expense or allowance.

Parking

5.10.4
The cost of hotel valet parking is not an allowable expense unless it is the only option available at the hotel.
5.10.5
For instructions on claiming parking expenses, refer to Parking claims on KnowHow.

Air

5.10.6
All reservations for commercial air travel must be made with the Government Travel Service (GTS) where available, booked through the Shared Travel Services (STS) portal, a travel management site which is supported by the GTS. This does not include the personal portion of air travel and air travel arrangements made by contractors and external parties. The lowest available airfares appropriate to particular itineraries must be sought and booking should be made as far in advance as possible. For more information on booking commercial air travel, including flight cancellation, refer to Flights – Business travel by plane on KnowHow.
5.10.6.1
To reserve prepaid air travel through STS, travellers must obtain a Travel Identification Number (TIN). To obtain a TIN, refer to Travel Identification Number on KnowHow.
5.10.6.2
STS requires a TAN for every trip requiring prepaid air flights. A single TAN covers all the flights involved in a business trip if the flight bookings are made at the same time in STS. Changes can be made after flights are booked if the itinerary changes. For instructions on how to obtain a TAN and book flights in STS, refer to Travel Authority Number on KnowHow.
5.10.7
Actual expenses associated with air travel may be reimbursed with prior approval of the delegated manager. Such expenses include:
  • Seat selection fee for commercial carriers, including preferred seating with the pre-approval and discretion of the delegated manager (written justification is required).
  • Airport improvement fees, not otherwise paid (for example, those prepaid as part of the fare).
  • Airport departure tax, not otherwise paid.
  • Additional service fees for excess baggage/excess weight for commercial carriers (written justification is required).
  • Public carrier ticket change fee for legitimate authorized modification of CRA business travel arrangements.
5.10.8
For commercial air travel, various restrictions or benefits that may apply to certain special fares must be taken into account.
  • For example, if a discount fare is conditional on departing on a particular day, the extra costs including salary and living expenses must be factored into the cost-benefit analysis if the employee agrees to spend the weekend at the duty travel location or to stop over at another location. Overall savings must be clearly demonstrated and documented on file.
5.10.8.1
In some cases, the most direct route or one with the least detours may be eligible even though it may not be the most economical.
  • For example, a trip from Vancouver to Ottawa, direct route from Vancouver to Ottawa is allowed but not the route from Vancouver to Halifax to Ottawa, even though Vancouver to Halifax to Ottawa may be more economical.

Taxi and ridesharing companies

5.10.9
For travel of less than a day, in and around the HQ area, employees may use a taxi at the discretion of the delegated manager. The employee will specify the date, point of origin, destination, taxi company name, and cost of the trip (including tip) on the travel claim. The tip must be reasonable at around 15%. If taxi chits are used, refer to Taxi chits on KnowHow for instructions.
5.10.10
For travel using ridesharing companies such as Uber and Lyft, employees must consult with their delegated manager before preparing a travel request.
5.10.10.1
Upon approval from the delegated manager, employees need to estimate the costs when submitting their travel requests for approval. For more information, refer to Uber, Lyft and Airbnb on KnowHow.

Rail

5.10.11
Rail travel can be booked either through STS or directly with the rail company. Business Class with VIA Rail is permitted; however, the Business Plus fare does not fall within the provisions of the CRA Directive on Travel. For further instructions on making reservations, refer to VIA Rail – Business travel by train on KnowHow.

Rental vehicles

5.10.12
When considering the option between renting a vehicle or using the employee’s vehicle, the Web Based Costing Tool is available to help provide guidance on the most cost-effective option. When renting a car, travellers must utilize government-approved suppliers and services provided in the PSPC Accommodation and Car Rental Directory when these are available. If the government-approved suppliers are not available, then the highest contract rate in the Directory must not be exceeded. For instructions on business trips requiring a car rental, refer to Car rental – Out of town business travel on KnowHow.
5.10.13
Travellers are encouraged to consider environmentally responsible practices when renting vehicles for CRA business. Travellers should verify with the PSPC Accommodation and Car Rental Directory for a list of car rental companies carrying hybrid vehicles. A listing of the greenhouse gas (GHG) emission levels of the hybrids and other categories of vehicles is also provided in the Directory.
5.10.13.1
For more information, refer to the PSPC Accommodation and Car Rental Directory Preface and use the Fuel Consumption Ratings Tool to compare the fuel consumption of various makes and models of a specific model year.

Privately-owned vehicles

5.10.14
When the normal mode of commute to the workplace is the employee’s vehicle or the use of car sharing, calculate claimable kilometres by referring to the Mileage calculator on KnowHow.
5.10.14.1
Refer to Appendix B: Application of Residence Rule - Normal mode of commute is the privately owned vehicle for application and examples of the Residence Rule.
5.10.14.2
When submitting a claim, the employee must indicate the locations of departure and point of call.

CRA vehicles

5.10.15
Any travel using a CRA vehicle must comply with the Fleet Management Directive and the Fleet Management Procedures. For more information, contact the Agency Logistics and Administrative Services Division by email at ZFAADFLEETG@cra-arc.gc.ca.

Carpooling

5.10.16
Although carpooling is encouraged and a delegated manager can make a recommendation that two or more employees carpool using a privately-owned vehicle, the delegated manager cannot require an employee to use their vehicle for carpooling. However, a delegated manager can require carpooling when using other vehicles such as rental vehicles, CRA vehicles, ridesharing, car sharing and taxis.
5.10.17
When choosing to carpool, the owner of the privately-owned vehicle will be reimbursed the kilometric rates quoted in the CRA Directive on Travel – Appendix A: CRA Kilometric Rates. For additional steps regarding carpooling arrangements, refer to Carpooling for business travel on KnowHow.

Other-purpose vehicles

5.10.18
The rate payable for the use of private other-purpose vehicles (such as a snowmobile) is the rate indicated in the CRA Directive on Travel – Appendix A: CRA Kilometric Rates.

Insurance – rental vehicles

5.10.19
For rental vehicles, only Collision Damage Waiver (CDW) or Loss Damage Waiver (LDW) as outlined in the contract rates in the PSPC Accommodation and Car Rental Directory is eligible for reimbursement. When a DTC is used for vehicle rental, CDW coverage is already included and employees must decline any additional CDW coverage as it will not be reimbursed. For more information on coverage offered through the DTC, refer to Designated Travel Card on KnowHow.
5.10.19.1
Employees will not be reimbursed for personal accident insurance coverage premiums, roadside assistance, or other coverage.

Insurance – privately-owned vehicles

5.10.20
Employees must submit receipts in order to claim additional premium costs for Public Liability and Property Damage as well as collision and comprehensive coverage when obtaining Supplementary Business Insurance (SBI) for one vehicle (including motorcycles), including any administrative fee imposed by the insurance agent.
5.10.20.1
The TF9 - Certificate of motor vehicle insurance and request for reimbursement of supplementary business insurance form is to be completed and signed (written or secure electronic signature) by the employee for this purpose, and attached to an expense claim in order to request a reimbursement of the SBI premium. If the insurance company is not willing to complete their portion of the TF9 form, an attestation letter or another form from the insurance company can be accepted.
5.10.20.2
The attestation letter or another form from the insurance company must contain:
  1. type of coverage
  2. amount of coverage and/or deductible selected by the employee
  3. basic premium vs. SBI premium
  4. vehicle make, model and year
  5. effective date of coverage
  6. payment arrangement (received in full/installment arrangement)
5.10.20.3
The requirement for SBI is to be assessed each year at renewal through discussion between the delegated manager and employee, and if no longer required, it is to be cancelled.
5.10.20.4
The result of this assessment is to be documented by the delegated manager and employee.
5.10.20.5
For cancellations made part way through the year, the employee will seek a refund of any unexpired premium from the insurance company and remit the funds to the receiver general for Canada by sending a cheque to Accounts Receivable in FRAD at 250 Albert Street, 10th floor, Ottawa ON, K1A 0L5. The FSU, as outlined in section 8 of these procedures, can be contacted for more information.

5.11 Non-standard costs and selections

5.11.1
The CRA standardizes certain components of travel such as meal allowances, accommodation rates and car rental expenses. An employee who intends to select non-standard options must justify the selection in writing and obtain the pre-approval of the delegated manager. Examples of non-standard selections would include rental vehicles above mid-size/intermediate size cars and hotels above the city rate limit.
5.11.1.1
The justification must be included on the travel claim before submitting for approval.
5.11.1.2
Business class air travel must have approval from the commissioner or deputy commissioner at the time of travel authorization, except when specific criteria from section 6.8.9 of the CRA Directive on Travel are met.
5.11.1.2.1
In unforeseen circumstances where short travel notice does not allow sufficient time to seek approval prior to travel, approval from the commissioner or deputy commissioner is obtained after travel and the rationale and supporting documentation will be attached to the travel claim.
5.11.1.2.2
Travellers will make every attempt to book flights as early as possible to avoid limited availability.

5.12 Combined personal/business travel

5.12.1
When personal travel is combined with business travel, the employee must include cost analysis information on their travel request, along with their delegated manager’s approval. For example:
  • For travel by air, a print screen from STS comparing the cost of the airfare for personal travel with the cost of the airfare for business travel only (between duty travel location and the residence).
  • For travel by rental vehicle, an email to the delegated manager including the combined rental fees (total trip) compared to rental fees solely for the business portion of the trip.
5.12.1.1
For air travel within Canada, the cost analysis should be provided two weeks in advance of the travel. Less than two weeks is acceptable if the notice to travel is shorter.
5.12.1.2
For air travel outside Canada, the cost analysis must be attached to the RATOC and should be provided four weeks in advance in order to get operational approval.
5.12.2
The FSU reserves the right to review and determine if the cost analysis is acceptable.

5.13 Overtime and other disruption to commute

5.13.1
Taxi or ridesharing company may be authorized for the employee to travel between the workplace and residence in situations of authorized travel or overtime causing a disruption to commute where the:
  • employee’s normal mode of travel is no longer available, for example, the carpool departed at the regular hour without the employee or public transportation is no longer available; or
  • employee is departing or returning to the workplace with excess luggage that cannot reasonably be transported using the employee’s usual mode of transportation to the workplace (for example, public transportation network).
5.13.2
For situations other than those listed in 5.13.1, such as a public health emergency, approval must be obtained from the commissioner. For more information, contact the FSU as outlined in section 8 of these procedures.

5.14 Additional expenses

Passports and medical service fees

5.14.1
Passport reimbursement is only eligible for employees travelling outside Canada. Travel within Canada only requires government-issued photo identification.
5.14.2
The type of passport obtained for business travel is at the delegated manager’s discretion. This includes the choice on the duration of the passport (5-year or 10-year) and the type of passport, regular (blue) or special (green).
5.14.2.1
The cost of the regular passport is eligible for reimbursement and should be claimed on the employee’s travel expense claim.
5.14.2.2
Costs associated with obtaining a special passport are billed directly to the employee’s cost centre and must not be claimed on the travel expense claim.
5.14.3
For medical service fees incurred for travel outside of Canada, the services of the departments of Health Canada (or designated health services provider), Veterans Affairs Canada or National Defence should be used by employees for medical services where possible.
5.14.4
For further details regarding passport and visa requirements, refer to Passports and Visa Requirements on the CRA IRTO site.

Financial fees

5.14.5
Employees will be reimbursed for service charges/fees for actual and reasonable expenses related to financial transactions such as, but not limited to:
  • the DTC
  • Automated Banking Machine use
  • credit/debit card use
  • financial institution foreign currency transaction commission(s)
  • cheque-cashing fees
5.14.6
Employees must indicate the expense currency in their reimbursement claims and ensure those expenses are supported by receipts, if over $12 (taxes included).
5.14.7
In cases where the Bank of Canada does not provide an exchange rate, an alternate bank rate from an established institution, as determined by the CRA, will be applied.
5.14.7.1
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.

Claim process for lost or damaged luggage

5.14.8
Travellers should contact the airline first for compensation.
5.14.9
All airfares include an entitlement to a basic level of compensation through the International Air Transport Association (external link) for lost or damaged luggage.
5.14.10
Additional insurance coverage is provided for commercial air travel booked through the GTS. Please contact the GTS through STS for more information.

5.15 Weekend travel to the residence

5.15.1
If it is not practical, an employee should choose not to travel to their residence every weekend.
5.15.2
As an alternative to weekend travel to the residence, another person may be authorized to travel to the employee’s temporary duty travel location. Travel by another person does not need to occur over the weekend.
5.15.3
A trip to the residence under section 5.22.3 – 5.22.7 will be taken into account when establishing the employee's eligibility for weekend travel to the residence.

5.16 Compensatory payments or benefits

5.16.1
The CRA is responsible for any additional accommodation or meal costs resulting from a delay. Therefore, when an employee travelling on CRA business by air is bumped from a flight and receives a compensatory payment from the airline, the payment in question will revert to the Crown. The employee must send a cheque, made payable to the receiver general, to Accounts Receivable in FRAD at 250 Albert Street, 10th Floor, in Ottawa ON, K1A 0L5. The FSU, as outlined in section 8 of these procedures, can be contacted for more information.
5.16.2
Coupons, vouchers or other benefits received for such things as meals and accommodation should be used, and claims must not be made for any such meals and accommodation that have been provided free of charge to the traveller. The appropriate explanations must be included in the travel claim or an accompanying document.

5.17 Loyalty programs

5.17.1
Employees will not be entitled to travel allowances or reimbursements when using loyalty points to pay for CRA business travel arrangements such as accommodation and transportation, when it results in no cost to the employee.
5.17.1.1
If loyalty points don’t fully cover the cost, the balance will be reimbursed, for travel expenses already covered under the CRA Directive on Travel and these procedures.
5.17.1.2
For a list of expenses associated with air travel that will be reimbursed, refer to section 5.10.7 of these procedures.

5.18 Income tax considerations

5.18.1
If an employee is required to pay their own expenses while carrying out the duties of employment, the delegated manager will issue to the employee a T2200, Declaration of Conditions of Employment form.
5.18.2
Where the employee has a completed T2200 form, the employee may be able to deduct the business travel expenses incurred. For more information, consult the T4044, Employment expenses guide.

5.19 Executive (EX) Group and the Board of Management

Meals

5.19.1
Actual meal expenses must not include costs associated with guests or co-workers, or the additional cost of room service, which is to be identified by the traveller.
5.19.2
Travellers must submit the actual receipt for their own meal, rather than claim a bill that covers a number of people.

5.20 Maple Leaf Lounge access

5.20.1
At the CRA, the minister, commissioner, deputy commissioner, assistant commissioners and deputy assistant commissioners can register for access to the Maple Leaf Lounges (external link).
5.20.2
This optional benefit is provided through the PSPC Lounge Membership Program which provides for priority check-in upon arrival at the airport and permits access to the airport lounges including the use of business centres and conference rooms.
5.20.3
Lounge access can be obtained by contacting FRAD by email, at FRAD.FinancialReporting@cra-arc.gc.ca.

5.21 Recovery of travel costs from third parties

Conferences and seminars

5.21.1
Third parties must provide a written letter in advance of their intent to pay the costs of attendance by CRA employees, including travel. This letter must include an estimate of the travel costs. The letter must be uploaded to the travel claim.
5.21.1.1
This letter must indicate the third party’s acceptance to pay all travel costs and acknowledge that the CRA will make all travel arrangements, including airline or rail tickets, accommodation and meal arrangements/reimbursements, in accordance with the provisions of the CRA Directive on Travel.
5.21.2
All travel arrangements, including airline or rail tickets, accommodation, and meals, will first be authorized by the appropriate delegated manager, before travelling, in accordance with the provisions of the CRA Directive on Travel.
5.21.3
Once the travel has occurred, employees will complete and submit a travel claim for approval as per the provisions of the CRA Directive on Travel.
5.21.4
Employees must send a request for reimbursement to the Accounts Receivable Unit using Winfast. The FSU, as outlined in section 8 of these procedures, can be contacted for the form and for more information.

Audits involving travel outside Canada

5.21.5
In accordance with the Income Tax Act (external link), travel costs incurred by CRA employees for audits outside Canada will be borne by taxpayers unless they are willing to provide the records within Canada.
5.21.6
CRA employees will obtain a signed letter of intent to pay from the taxpayer before CRA employees travel outside of Canada to review books and records. The letter of intent must be uploaded to the travel claim.
5.21.6.1
The letter must indicate the taxpayer’s acceptance to pay all travel costs and to allow the CRA to make all travel arrangements including airline or rail tickets and that all arrangements/reimbursements, including accommodation and meals, will be in accordance with the provisions of the CRA Directive on Travel.
5.21.7
All travel arrangements, including airline or rail tickets, accommodation, and meals, will first be authorized by the appropriate delegated manager, before travelling, in accordance with the provisions of the CRA Directive on Travel.
5.21.8
Once the travel has occurred, CRA employees will complete and submit a travel claim for approval as per the provisions of the CRA Directive on Travel.
5.21.9
In accordance with the Directive on Public Money and Receivables, the CRA employee will include a completed “Request to invoice foreign travel” form, attached to the travel claim. The FSU, as outlined in section 8 of these procedures, can be contacted for more information.

5.22 Death, emergencies, illness and injuries while travelling

Death while travelling

5.22.1
Reimbursement of costs incurred will be reduced by any amount payable under another authority as outlined in section 5.22.8, such as the Government Employees Compensation Act (GECA) or Provincial Health Insurance Programs. Expenses payable are, but not limited to:
  1. at the place where death occurred: ambulance, hearse, embalming/cremation, outside crate/container (but not the cost of a coffin or an urn) and any other services or items required by local health laws
  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
  3. costs for an escort over and above the costs included in transporting the remains are payable only when an escort is required by law
5.22.2
Where the remains are not transported, travel for next-of-kin or a representative of the family to the place of burial will be reimbursed in accordance with the CRA Directive on Travel, subject to the CRA’s approval as per Appendix B: Delegation of Spending and Financial Authorities Matrix Supplementary Notes and the Directive on the Pre-approval of THCEE, as if that person was a CRA employee.

Emergencies, illness, injuries while travelling

5.22.3
Payment for the use of a suitable conveyance, such as an ambulance or taxi, will be authorized where an employee becomes ill or is injured while on duty or while on CRA business travel when, in the opinion of the employer, employee, or the attending physician, the nature of the illness or injury requires the employee be transported to a medical treatment facility, to the travel-related accommodation, or to the residence.
5.22.3.1
Employees must first submit a claim for ambulance transportation cost to Sun Life first and request a reimbursement of the portion not covered by Sun Life from the CRA.
5.22.4
An employee who becomes ill or is injured while on CRA business travel outside Canada will, where practical, be provided with a justifiable and accountable advance when incurring sizeable medical expenses. Such advances will subsequently be repaid to the CRA under the employee’s private insurance plans (Public Service Health Care Plan), the GECA or other authority.
5.22.5
When, in the opinion of the attending physician, an employee’s condition resulting from illness or injury while on CRA business travel warrants the presence of the next-of-kin or a representative of the family, actual and reasonable travel expenses in accordance with the CRA Directive on Travel may be reimbursed, subject to the CRA’s approval as per Appendix B: Delegation of Spending and Financial Authorities Matrix Supplementary Notes and the Directive on the Pre-approval of THCEE, as if that person was a CRA employee.
5.22.6
An employee on CRA business travel in Canada or the Continental U.S.A. may be authorized as per Appendix B: Delegation of Spending and Financial Authorities Matrix Supplementary Notes and the Directive on the Pre-approval of THCEE, to return to the HQ area as a result of personal illness or accident, or in the event of emergency situations at the residence (such as serious illness) when, in the opinion of a physician, the employee should return to their residence. Staffing interviews, appeals, grievances, adjudication hearings are examples which do not qualify as emergencies.
5.22.7
When a trip home for reasons specified in this section (from 5.22.3 to 5.22.6) is not warranted, actual and reasonable expenses incurred for long-distance telephone calls home will be reimbursed.

Insurance plans and compensation

5.22.8
If an employee becomes ill, is injured or dies while travelling on CRA business, the employee or, where applicable, the employee’s dependants may be provided with compensation, subject to the terms and conditions of the following, but not limited to:
  1. the collective agreement or other authority governing terms and conditions of employment (for example, injury-on-duty leave and severance pay)
  2. the Government Employees Compensation Act (GECA)
  3. the Flying Accident Compensation Regulations
  4. the Canada Pension Plan or Quebec Pension Plan
  5. the Public Service Management Insurance Plan
  6. the Disability Insurance Plan
  7. the Public Service Health Care Plan (for medical and hospital expenses not paid under the GECA)
  8. the Policy on Legal Assistance and Indemnification in the event of a civil action against an employee taken by a third party
  9. insurance as a result of contracting with government-approved suppliers, services and products
5.22.9
It is recommended that employees contact the Compensation Client Service Centre for more information related to insurance coverage. Refer to Appendix C – Guide to insurance coverage for employees on government travel for a list of insurance coverages and sources.

5.23 Exceptions

5.23.1
An exception to the CRA Directive on Travel and these procedures may be authorized in certain circumstances. An exception must be requested before making travel arrangements, unless in rare occurrences where it may be requested after the fact.
5.23.2
The delegated manager must consult the FSU prior to submitting an exception request.
5.23.3
The request must be made by the Management Level (ML) 2 or higher, and addressed to the director general, FAD.
5.23.4
The exception must be requested in the form of a memorandum, providing details of the request, including a summary, background and considerations.
5.23.5
Requests for exceptions are evaluated and classified as major or minor. Major exceptions are approved by the commissioner (or deputy commissioner) and minor exceptions are approved by the chief financial officer and assistant commissioner, FAB.

6. Review and assessment

The director of the Systems, Policy and Control Division (SPCD) of FAB is responsible for the scheduled review of these procedures every five years, as well as any unscheduled reviews when necessary.

To support the review process, FAB will identify and undertake any monitoring and assessment activities to help it determine if the procedures are effective and being followed.

7. References

Related instruments and information:

8. Enquiries

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

Enquiries contacts
Employees/Managers located in: Please contact:
Regions/HQ branches Financial Services Unit via Winfast
Financial Services Unit Financial Reporting and Accounting Division – Mobility Unit via Winfast
Financial Reporting and Accounting Division – Mobility Unit Systems, Policy and Control Division – Policy Section via Winfast

9. Version history

Version history
Version # Change(s) Reason for change(s) Area responsible

Major change - Approved by:

Minor change- Sign-off by:
(name and title)

Approval date Effective date
1.0 New CPI to support the CRA Directive on Travel  To simplify, clarify and streamline requirements FAB Sylvie Godin, Director General, FAD, FAB 2021-06-30 2021-07-30

10. Appendix A – Definitions

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

  • Actual and reasonable expenses
  • Car sharing
  • CRA business travel
  • CRA kilometric rate
  • Commercial accommodation
  • Contractor (Procurement and Assets Management Glossary)
  • Corporate residence
  • Declaration
  • Delegated manager
  • Dependant
  • Designated Travel Card
  • Employee
  • Government and institutional accommodation
  • Government Travel Service
  • Headquarters area
  • Incidental expense allowance
  • Point of call
  • Private non-commercial accommodation
  • Receipt
  • Residence
  • Ridesharing
  • Standing Travel Authority
  • Supplementary business insurance
  • Temporary duty travel location
  • Traveller
  • Travel status
  • Weekend
  • Workplace

11. Appendix B – Application of Residence Rule – Normal mode of commute is privately owned vehicle

Application of Residence Rule for employees

Step 1:

Visit the Maps and Weather section of the Travel page to determine if the residence is inside or outside the HQ area. Using Google Maps, input both the address of the residence and the workplace, and select the most direct, safe, and practical road route.

Step 2:

If the residence is more than 16 km from the workplace (outside HQ area), the Residence Rule will apply. Proceed to step 3. If the residence is equal to or less than 16 km from the workplace, the Residence Rule does not apply (inside HQ area) and there is no need to proceed further with step 3 and 4 below.

Step 3:

Determine if the first and/or last point of call is within the HQ area. If the point of call is equal to or less than 16 km from the workplace, proceed to step 4. If the point of call is more than 16 km from the workplace, the Residence Rule does not apply.

Step 4:

First, determine the Residence Rule constant distance factor by using calculation A. Then, determine the calculated distance paid by using calculation B.

Calculation A – Constant distance factor

Do the following calculations by inserting the applicable distances (see example below)

Example

POC = Point of call
R = Residence
WP = Workplace

Calculation A – Constant distance factor
From the R to WP is _____km (25 km)
Less: Perimeter to WP is _____km (16 km)
Constant distance factor is _____km (9 km)

Calculation B – Calculated distance paid

Do the following calculations by inserting the applicable distances (see examples below)

Example 1

Calculation B – Calculated distance paid - Example 1
R to POC 1 _____km (20 km)
Less: Constant distance factor _____km (9 km)
Calculated distance paid is _____km (11 km)

Example 2

Calculation B – Calculated distance paid - Example 2
R to POC 2 _____km (35 km)
Less: Constant distance factor _____km (9 km)
Calculated distance paid is _____km (26 km)

Illustration: Perimeter of HQ area

Illustration: Perimeter of HQ area

Residence inside HQ area

POC = Point of call
R = Residence
WP = Workplace

Scenario 1: R To WP (12 km)* To R (12 km)*

Actual distance driven: 24 km
Distance paid: 0 km
*Distance not paid: 24 km

The distance driven between the residence and the workplace is not paid.

illustration of scenario 1

Scenario 2: R To WP (12 km)* To POC 1 (5 km) To R (20 km)

Actual distance driven: 37 km
Distance paid: 25 km
*Distance not paid: 12 km

The distance driven between the residence and the workplace is not paid.

illustration of scenario 2

Scenario 3: R To WP (12 km)* To POC 1 (5 km) To WP (5 km) To R (12 km)*

Actual distance driven: 34 km
Distance paid: 10 km
*Distance not paid: 24 km

The distance driven between the residence and the workplace is not paid.

illustration of scenario 3

Scenario 4: R To WP (12 km)* To POC 1 (5 km) To POC 2 (25 km) To POC 3 (10 km) To R (12 km)*

Actual distance driven: 64 km
Distance paid: 52 km
*Distance not paid: 12 km

The distance driven between the residence and the workplace is not paid.

illustration of scenario 4

Scenario 5: R To WP (12 km)* To POC 1 (5 km) To POC 2 (25 km) To WP (20 km) To R (12 km)*

Actual distance driven: 74 km
Distance paid: 50 km
*Distance not paid: 24 km

The distance driven between the residence and the workplace is not paid.

illustration of scenario 5

Scenario 6: R To WP (12 km)* To POC 2 (20 km) To POC 1 (25 km) To POC 3 (12 km) To R (12 km)

Actual distance driven: 81 km
Distance paid: 69 km
*Distance not paid: 12 km

The distance driven between the residence and the workplace is not paid.

illustration of scenario 6

Scenario 7: R To WP (12 km)* To POC 2 (20 km) To POC 1 (25 km) To POC 3 (12 km) To WP (8 km) To R (12 km)*

Actual distance driven: 89 km
Distance paid: 65 km
*Distance not paid: 24 km

The distance driven between the residence and the workplace is not paid.

illustration of scenario 7

Scenario 8: R To POC 1 (20 km) To R (20 km)

Actual distance driven: 40 km
Distance paid: 40 km

illustration of scenario 8

Scenario 9: R To POC 1 (20 km) To POC 2 (25 km) To POC 3 (10 km) To R (12 km)

Actual distance driven: 67 km
Distance paid: 67 km

illustration of scenario 9

Residence outside HQ area

POC = Point of call
R = Residence
WP = Workplace

Scenario 10: R To WP (25 km) To R (25 km)

Actual distance driven: 50 km
Distance paid: 0 km
R to WP (25 km)* and to R (25 km)*
*Distance not paid: 50 km

The distance driven between the residence and the workplace is not paid.

illustration of scenario 10

Scenario 11: R To WP (25 km) To POC 1 (5 km) To R (20 km)

Actual distance driven: 50km
Distance paid: 16km
Constant distance factor is 9 km (25 km less 16 km) - see the application of Residence Rule, calculation A.
R to WP (25 km)*, to POC 1(5 km) and to R (calculated distance paid is 11 km (20 km less 9 km))*
*Distance not paid: 34 km

The distance driven between the residence and the workplace is not paid.

illustration of scenario 11

Scenario 12: R To WP (25 km) To POC 1 (5 km) To WP (5 km) To R (25 km)

Actual distance driven: 60 km
Distance paid: 10 km
R to WP (25 km)*, to POC 1(5 km), to WP (5 km) and to R (25 km)*
*Distance not paid: 50 km

The distance driven between the residence and the workplace is not paid.

illustration of scenario 12

Scenario 13: R To WP (25 km) To POC 1 (5 km) To POC 2 (25 km) To POC 3 (10 km) To R (35 km)

Actual distance driven: 100 km
Distance paid: 66 km
Constant distance factor is 9 km (25 km less 16 km) - see the application of Residence Rule, calculation A.
R to WP (25 km)*, to POC 1(5 km), to POC 2 (25 km), to POC 3 (10 km) and to R (calculated distance paid is 26 km (35 km less 9 km))*
*Distance not paid: 34 km

The distance driven between the residence and the workplace is not paid.

illustration of scenario 13

Scenario 14: R To WP (25 km) To POC 1 (5 km) To POC 2 (25 km) To WP (20 km) To R (25 km)

Actual distance driven: 100 km
Distance paid: 50 km
R to WP (25 km)*, to POC 1(5 km), to POC 2 (25 km) to WP (20 km) and to R (25 km)*
*Distance not paid: 50 km

The distance driven between the residence and the workplace is not paid.

illustration of scenario 14

Scenario 15: R To WP (25 km) To POC 2 (20 km) To POC 1 (25 km) To POC 3 (12 km) To R (35 km)

Actual distance driven: 117 km
Distance paid: 83 km
Constant distance factor is 9 km (25 km less 16 km) - see the application of Residence Rule, calculation A.
R to WP (25 km)*, to POC 2 (20 km) to POC 1 (25 km), to POC 3 (12 km) and to R (calculated distance paid is 26 km (35 km less 9 km))*
*Distance not paid = 34 km

The distance driven between the residence and the workplace is not paid.

illustration of scenario 15

Scenario 16: R To WP (25 km) To POC 2 (20 km) To POC 1 (25 km) To POC 3 (12 km) To WP (8 km) To R (25 km)

Actual distance driven: 115 km
Distance paid: 65 km
R to WP (25 km)*, to POC 2 (20 km), to POC 1 (25 km), to POC 3 (12 km) to WP (8 km) and to R (25 km)*
*Distance not paid: 50 km

The distance driven between the residence and the workplace is not paid.

illustration of scenario 16

Scenario 17: R To POC 1 (20 km) To R (20 km)

Actual distance driven: 40 km
Distance paid: 22 km
Constant distance factor is 9 km (25 km less 16 km) - see the application of Residence Rule, calculation A.
R to POC 1(calculated distance paid is 11 km (20 km less 9 km))* and to R (calculated distance paid is 11 km (20 km less 9 km))*
*Distance not paid: 18 km

illustration of scenario 18

Scenario 18: R To POC 1 (20 km) To POC 2 (25 km) To POC 3 (10 km) To R (35 km)

Actual distance driven: 90 km
Distance paid: 72 km
Constant distance factor is 9 km (25 km less 16 km)-see the application of Residence Rule, calculation A.
R to POC 1(calculated distance paid is 11 km (20 km less 9 km))*, to POC 2 (25 km), to POC 3 (10 km) and to R (calculated distance paid is 26 km (35 km less 9 km))*
*Distance not paid: 18 km

illustration of scenario 18

12. Appendix C – Guide to insurance coverage for employees on government travel

Effective date: July 30, 2021

Note: Insurance coverage varies based upon an employee's profile and specific travel requirements. Employees are advised to verify all insurance coverage.

Appendix C – Guide to insurance coverage for employees on government travel
Incidents Highlights of insurance coverage Sources Employee inquiries
Death and Dismemberment Multiple insurance plans

Public Service Superannuation Act

Public Service Management Insurance Main Plan

Public Service Management Insurance Executive Plan

Flying Accidents Compensation Regulations

**********

Contracted Travel Card Service Provider ($500,000 Travel Accident Insurance)

Standing Offer / Agreement with PSPC and car rental agencies

Contracted Travel Card Service Provider (Car Rental Accidental Death & Dismemberment Insurance)

Contact the Compensation Client Service Centre

**********

Contact the Financial Reporting and Accounting Division Mailbox

Injury-on-Duty Leave Employees disabled due to an occupational injury or disease entitled to injury-on-duty

Government Employees Compensation Act

Public Service Terms and Conditions of Employment Regulations

Collective Agreement

 

Contact the Compensation Client Service Centre
Long-term Disability Monthly income benefit when unable to work for lengthy period due to disabling illness or injury following an "elimination period"

Public Service Management Insurance Plan (Main & Executive)

Disability Insurance Plan

Contact the Compensation Client Service Centre
Medical Expenses Resulting from Illness or Injury

Employee coverage

Emergency Travel Assistance Services

Eligible expenses

Public Service Health Care Plan

Public Service Dental Care Plan

Contact the Compensation Client Service Centre
Private Life Insurance Benefits Deemed Null and Void Because Death Resulted from War or Other Hostile Activities Compensation to survivors of federal public servant High Risk Travel Compensation Plan Contact the Compensation Client Service Centre
Indemnification and Legal Assistance Related to Actions Arising from Performance of Duties Including While Travelling Indemnification and protection from certain financial costs of Crown servants against liability to the Crown and to third parties and provision of legal assistance where appropriate Indemnification of and Legal Assistance for CRA Employees Policy Contact the Financial Reporting and Accounting Division Mailbox
Damage to Privately-owned Vehicle Driven on Official Business Employer assumes no financial responsibility other than paying authorized kilometric rate and supplementary business insurance premium, when required.

CRA Directive on Travel

 

CRA Directive on Travel – Appendix A: CRA Kilometric Rates

Contact the Financial Reporting and Accounting Division Mailbox
Damage to CRA-owned Vehicle Driven on Official Business CRA "self-insures" its own vehicles CRA Directive on Travel Contact the Financial Reporting and Accounting Division Mailbox
Auto Rental Public Liability and Property Damage (PL&PD) Coverage Rental rate includes some rental insurance Standing Offer / Agreement with PSPC and car rental agencies Contact the Financial Reporting and Accounting Division Mailbox
Damage to Rental Vehicle Collision Damage Waiver or Loss Damage Waiver (DCW/LDW) Contracted Travel Card Service Provider Contact the Financial Reporting and Accounting Division Mailbox
Unexpected Return Home Insurance Unexpected return home coverage in the event of the death of an immediate family member while on government travel Contracted Travel Card Service Provider Contact the Financial Reporting and Accounting Division Mailbox
Flight and Baggage Delay and Hotel/Motel Burglary

Coverage for the following:

  • missed connection
  • delayed flight departure or denied boarding
  • emergency baggage delay
  • hotel/motel burglary
  • entertainment allowance

Maximum aggregate benefit

Reasonable expenses

Loss of personal items

Contracted Travel Card Service Provider Contact the Financial Reporting and Accounting Division Mailbox
Lost or Stolen Baggage Payment for lost or damaged baggage Contracted Travel Card Service Provider Contact the Financial Reporting and Accounting Division Mailbox
Car Rental Personal Effects Burglary

Burglary to personal effects while such are in transit in the Rental auto

Insured is covered in the event of robbery or theft of personal effects (except money) while being carried, worn or used while travelling (with limitations)

Contracted Travel Card Service Provider Contact the Financial Reporting and Accounting Division Mailbox
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