Directive on Travel
1. Effective date
The Directive on Travel received Board of Management (Board) approval and came into effect on June 16, 2020 (Board Resolution #2020-2021-06).
This directive replaces the 2013 Travel Directive and the 2006 Travel Loyalty Programs Policy.
For the version history of this document, see section 11.
The directive applies to employees and other persons travelling on Canada Revenue Agency (CRA) business, such as Members of Parliament, the Minister’s exempt staff, the Board of Management and contractors, and is mandatory to follow. It does 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 directive to distinguish entitlements that apply to strictly employees. Sections pertaining to "travellers" apply to contractors and other persons travelling on CRA business. For the purposes of this directive, the term employee will encompass members of the 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 for employees: failure to comply with CPIs may result in corrective measures, including administrative and disciplinary action.
To help interpret and implement this directive, key terms are defined in the Definitions section.
3. Related corporated policy instruments
This directive flows from the Policy on Financial Management and Financial Administration.
This directive should be read in conjunction with the Directive on Pre-approval of Travel, Hospitality, Conferences and Event Expenditures.
For any other related CPIs, see References.
This directive sets out the financial administration requirements for the reimbursement of reasonable expenses necessarily incurred by travellers on CRA business.
The kilometric rates and meal allowances set out in this directive are those guided and established by the National Joint Council (NJC). While this directive is guided by the NJC, the entitlements of the employees will be determined in accordance with the provisions of this directive.
The Canada Revenue Agency Act (CRA Act) provides the authority for the CRA to set its own policy instruments for certain financial administration activities. These activities are listed in the Policy on Financial Management and Financial Administration in Appendix A: CRA specific activities under financial administration. This authority is reflected in this directive.
Travel entitlements under the requirements of the Relocation Policy are not covered under this directive.
Executive groups, the Board of Management members, the Commissioner and Deputy Commissioner are provided special travel authorities guided by Treasury Board's Special Travel Authorities as per Order-In-Council (number P.C. 1997-1810).
Headquarters Area, as referred to in this directive, 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. Objectives and outcomes
5.1.1 - To ensure fair and consistent treatment of employees and other persons travelling on CRA business to fulfill CRA's mandate.
5.1.2 - To ensure the entitlements of the travellers do not constitute income or other compensation that would open the way for personal gain.
5.2.1 - Effective governance and oversight over the financial administration of travel entitlements.
5.2.2 - The CRA travel expenditures are managed efficiently and effectively in a fashion that will withstand audit and public scrutiny.
5.2.3 - The most economical, environmental and practical travel arrangements are selected.
6.1.1 All CRA travel must be pre-approved as per the requirements of the Directive on Pre-approval of Travel, Hospitality, Conferences and Events.
6.1.2 All travel is approved in accordance with the Delegation of Spending and Financial Authorities Matrix for Agency Activities.
6.1.3 Sustainable travel options should be considered during the pre-authorization of travel arrangements.
6.1.4 Travellers will not be paid for travel expenses related to travel for personal reasons.
6.2 Travel Advances
6.2.1 A provision of an advance is provided to cover travel expenses where government approved services or products are not prepaid or when an employee on CRA business travel chooses not to use a Designated Travel Card (DTC).
6.2.2 Employees will be provided with a travel advance only if all overdue advances have been accounted for.
6.2.3 Contractors are not entitled to travel advances.
6.3 Workplace Change
6.3.1 When there is a permanent workplace change such as displacement resulting from a staffing action, the employee is not entitled to travel expenses between the residence and the new workplace.
6.3.2 When an employee is asked to report from a permanent workplace to a temporary workplace for a period of less than 30 consecutive calendar days, the requirements of this directive shall apply.
6.3.3 When an employee is assigned from a permanent workplace to a temporary workplace for a period of 30 consecutive calendar days or more, the CRA is to notify the employee in writing in advance of the temporary workplace change. This written notice cannot be backdated.
- 220.127.116.11 The requirements of this directive will not apply if the employee is notified in writing 30 calendar days or more in advance of the temporary workplace change.
- 18.104.22.168 If the employee is notified in writing for a period of 29 calendar days or less prior to the start date at the temporary workplace or 30 calendar days or less after the start date at the temporary workplace, the requirements of this directive will apply from the start date at the temporary workplace up to a maximum of 30 calendar days following the date of the written notice.
- 22.214.171.124 In the event the employee is not notified of the temporary workplace change in writing within the first 30 days following the start date at the temporary workplace, the requirements of this directive will apply up to a maximum of 60 calendar days following the start date at the temporary workplace.
6.4 Virtual Work
6.4.1 Employees who are authorized to telework, working remotely from another CRA establishment or field work, whereby a virtual work agreement has been duly signed, the building to which they report remains their workplace.
6.4.2 When required to travel to a location other than their workplace and conditions in the CRA Policy on Workplace Management and associated guide on Virtual Work Arrangements are met, this directive will apply.
6.5.1 The standard for accommodation is a single room, in a safe environment, conveniently located and comfortably equipped.
6.5.2 A traveller who chooses private non-commercial accommodation, including their secondary residence, will be paid the rate specified in Appendix B: Meals and Allowances or Appendix C: Daily Meals Rates at Locations Abroad, as applicable, in this directive.
6.5.3 A traveller is to stay in institutional accommodations when travel is related to activities held in an institution subject to availability.
6.5.4 When travel plans change and the accommodation will not be required, the traveller must ensure that reservations are cancelled. Non-cancellable accommodations should not normally be booked. Delegated managers have discretion to authorize such requests.
6.5.5 For extended travel at the same location, accommodation at corporate residences, apartments, private non-commercial accommodation or government and institutional accommodation is encouraged. In instances where the CRA pays for accommodation for multiple travellers sharing the same accommodation, the private non-commercial accommodation rate is payable to only one traveller.
6.5.6 Accommodation expense at the temporary duty travel location will only be paid if the traveller maintains a residence as this entitlement is granted on the basis that a traveller incurs incremental costs while on CRA business travel.
6.5.7 The Public Services and Procurement Canada Accommodation and Car Rental Directory must serve as a guide for the cost, location and selection of accommodation. It is the traveller's responsibility to verify the city rate limit for their destination and determine if the supplier they wish to use has a rate within or above the limit.
- 126.96.36.199 If there is no suitable accommodation within the city rate limit, the traveller must obtain authorization from the delegated manager before booking accommodation with a rate that is above the limit and attach a justification with the travel claim.
6.5.8 If travellers will be on extended travel at the same location for more than 30 consecutive calendar days and there is a furnished apartment or corporate residence available in the surrounding area of the temporary duty travel location, those accommodations are to be selected.
- 188.8.131.52 If after the 30th calendar day of extended travel at the same location, the traveller chooses to stay in a hotel, the traveller will receive up to the average cost of the furnished apartment or corporate residence available in the surrounding area of the temporary duty travel location.
6.5.9 Travel Within Headquarters (HQ) Area
- 184.108.40.206 Reimbursement for overnight accommodation within a traveller's HQ area is not authorized except in the following cases:
- live-in conferences, meetings and training courses; or
- exceptional situations that require travellers to remain close to their posts for long periods in excess of normal working hours, such as policing activities during a crisis, or extended collective bargaining sessions.
- 220.127.116.11 Where authorization has been provided for overnight accommodation within the traveller's HQ area, the traveller will be paid for overnight accommodation according to the requirements of section 6.5 Accommodation of this directive.
6.5.10 Travel Outside HQ Area
- 18.104.22.168 A traveller authorized to travel outside of the HQ area will be paid for overnight accommodation according to the requirements of section 6.5 Accommodation of this directive.
- 22.214.171.124 When a traveller is required to return to the HQ area on CRA business, accommodation at the HQ area will not be paid.
6.6.1 The meal allowances contained in this directive are directed at travellers who are on travel status (reference in the Definitions section) with the exception of section 6.6.7 Travel Within HQ Area of this directive.
- 126.96.36.199 Travel within Canada and the Continental U.S.A., the meal allowances are found in Appendix B: Meals and Allowances.
- 188.8.131.52 Travel outside of Canada and the Continental U.S.A., the meal allowances are found in Appendix C: Daily Meals Rates at Locations Abroad.
6.6.2 Meal allowances at the temporary duty travel location will only be paid if the traveller maintains a residence as this entitlement is granted on the basis that a traveller incurs incremental costs related to meals while on CRA business travel.
6.6.3 No meal allowance will be paid when meals are provided and meet the traveller's needs, such as when the carrier serves meals on route or when the meal is included in the accommodation cost.
6.6.4 Where travellers incur out of pocket expenses to supplement meals provided, such as to meet the traveller's dietary needs, the actual costs incurred will be paid, based on receipts, up to the applicable meal allowance.
6.6.5 Where travellers must incur meal costs that are higher than the established meal rates in situations outside the travellers' control, the travellers will be paid the actual and reasonable expenses incurred for meals on that travel day, based on receipts.
6.6.6 Travellers will be paid the applicable meal allowance for each breakfast, lunch and dinner while on travel status.
6.6.7 Travel Within HQ Area
- 184.108.40.206 Meal expenses will be paid, based on receipts, up to the limit of the applicable meal allowance in Appendix B: Meals and Allowances or Appendix C: Daily Meals Rates at Locations Abroad, as applicable, in the following situations:
- when travellers are required to work through or beyond normal meal hours and are clearly placed in situations of having to spend more for the meal than would otherwise be the case;
- when travellers are required to attend conferences, seminars, meetings or public hearings during the weekend or holidays;
- when travellers are required to attend formal full-day conferences, seminars, meetings or hearings and where meals are an integral part of the proceedings;
- when the CRA representatives are involved in collective bargaining proceedings;
- when intensive task force or committee studies are enhanced by keeping participants together over a normal meal period;
- when the reimbursement of meal expenses is clearly reasonable and justifiable as a direct result of a traveller's duties; or
- when covered by the terms and conditions of employment or collective agreements.
6.6.8 Travel Outside HQ Area
- 220.127.116.11 For extended travel at the same temporary duty travel location, travellers will receive:
- 100% of the applicable daily meal allowance from day 1 through day 30;
- 75% of the meal allowance starting on day 31 through day 120, when corporate residences or furnished apartments are available to travellers in the area surrounding the temporary duty travel location, or when travellers choose to stay in private accommodation; and
- 50% of meal allowance on day 121 onwards when corporate residences or furnished apartments are available to travellers in the area surrounding the temporary duty travel location, or when travellers choose to stay in private accommodation.
- 18.104.22.168 If no corporate residences or furnished apartments are available in the area surrounding the temporary duty travel location resulting in the traveller having to stay in a regular hotel, 100% of the applicable daily meal allowance will be covered. Justification must be provided with the travel claim.
- 22.214.171.124 Where travellers are occupying their secondary residence for CRA business purposes, the travellers are entitled to be paid the applicable meal allowances for private accommodation in accordance with Appendix B: Meals and Allowances or Appendix C: Daily Meals Rates at Locations Abroad.
6.7 Incidental Expense Allowance
6.7.1 The incidental expense allowance contained in this directive are directed at travellers who are on travel with an overnight stay. Incidental expense allowance:
- 126.96.36.199 Travel within Canada and the Continental U.S.A. are found in Appendix B: Meals and Allowances.
- 188.8.131.52 Travel outside of Canada and the Continental U.S.A. are found in Appendix C: Daily Meals Rates at Locations Abroad.
6.7.2 For extended travel at the same temporary duty travel location, travellers will receive:
- 100% of the daily incidental expense allowance from day 1 through day 30; and
- 75% of the incidental expense allowance from day 31 onward when corporate residences or furnished apartments are available to travellers in the area surrounding the temporary duty travel location, or when the travellers choose to stay in private accommodation.
6.7.3 Where travellers are occupying their secondary residence for CRA business purposes, the travellers are entitled to be paid the applicable incidental expense allowance in accordance with Appendix B: Meals and Allowances or Appendix C: Daily Meals Rates at Locations Abroad.
6.8.1 The delegated manager, in consultation with the traveller, selects the mode of transportation.
6.8.2 The selection of the mode of transportation must be based on cost, duration, convenience, safety and practicality. The CRA's Departmental Sustainable Development Strategy must be taken in consideration when looking at travel options.
6.8.3 Where travellers are authorized to travel by a given mode and class of transportation and the travellers propose to travel to the temporary duty travel location by alternate means, the maximum amount payable for travel expenses must not exceed the cost that would have been incurred had the travellers travelled by the mode and class of transportation initially authorized.
- 184.108.40.206 Where travellers are travelling from their secondary residence or anywhere outside of the residence, the maximum amount payable for travel expenses must not exceed the cost that would have been incurred had the travellers travelled from their residence.
6.8.4 Actual and reasonable additional expenses associated with the selected modes of transportation such as seat selection will be reimbursed if prior approval from the delegated manager is obtained.
6.8.5 Taxi chits must not be used by travellers while on travel status as they are to be solely used when travelling in and around the HQ area.
6.8.6 All air travel arrangements must be booked through the Government Travel Service (GTS) except for personal portion of air travel and air travel arrangements made by contractors.
6.8.7 First class air travel is not permitted.
6.8.8 Business class air travel is not permitted within Canada, the Continental U.S.A., Caribbean, Central American countries, Bermuda, and Mexico, unless approved for exceptional circumstances by the Commissioner or Deputy Commissioner.
6.8.9 International business class air travel can be authorized by delegated managers where continuous air travel exceeds nine hours except for flights to and/or from Paris, Brussels, London and other European destinations. International business flights to these above-mentioned destinations may be authorized by the Commissioner or Deputy Commissioner under exceptional circumstances related to health, frequency of travel and timing of scheduled meetings.
6.8.10 Itineraries must be arranged to provide for an overnight stop after continuous travel time of at least nine hours unless declined by the employee.
6.8.11 Trips of less than 300 kilometres should not normally be by air except when specifically pre-authorized by the delegated manager.
b) Travelling to and/or from Carrier Terminals
6.8.12 Travellers will be reimbursed for the airport shuttle, taxi or ridesharing company fare from the traveller's residence, workplace or temporary duty travel location to the carrier's terminal and vice versa.
6.8.13 Travellers who drive a privately owned vehicle to and/or from the carrier's terminal to begin or end a period on travel status, will be paid the CRA kilometric rate specified in Appendix A: CRA Kilometric Rates up to the distance between the traveller's residence, workplace or temporary duty travel location and the carrier's terminal.
6.8.14 If another person drives a traveller to and/or from the carrier's terminal, the traveller will be paid the CRA kilometric rate specified in Appendix A: CRA Kilometric Rates for the round trip between the traveller's residence, the workplace or the temporary duty travel location and the carrier's terminal.
6.8.15 If a traveller and/or dependants is/are occupying a secondary residence immediately prior to the period of the traveller's travel status, the distances paid will not exceed that from the residence, workplace, and temporary duty travel location to the carrier's terminal.
c) Public Transportation
6.8.16 Public transportation such as a bus, streetcar, subway or airport shuttle must be used whenever practical.
d) Taxi and Ridesharing Companies
6.8.17 Licensed taxis and ridesharing companies may be used on CRA business. Actual and reasonable expenses, based on receipts, will be reimbursed.
6.8.18 Rail travel in business class is allowed wherever offered by the rail company.
f) Traveller-Driven Vehicles
6.8.19 Travellers must use the most direct, safe and practical road routes and must claim expenses incurred only for distances necessarily driven on CRA business travel.
6.8.20 In the interest of safe driving, when traveller-driven vehicles are authorized, travellers will not be expected to drive more than:
- 250 kilometers after having worked a full day;
- 350 kilometers after having worked one-half day; or
- 500 kilometers on a day the traveller has not worked.
6.8.21 Travellers who drive on CRA business are to have a valid driver's license, respect all license conditions, practice safe driving, and follow all driving rules, regulations and laws that apply.
6.8.22 Travellers will be reimbursed the actual costs paid for parking the vehicle at both the workplace and at the point of call only when the cost of parking at the workplace is an additional cost that they would not normally incur.
6.8.23 Travellers will be reimbursed the actual costs of road, ferry, bridge and tunnel tolls only when these are incremental costs resulting from CRA business travel.
6.8.24 Carpooling involves the sharing of privately owned or rented vehicles for the purpose of CRA business travel and is encouraged when it is practical to do so.
g) CRA Vehicles
6.8.25 When the CRA considers that travel by a traveller-driven vehicle is desirable, the CRA may authorize the use of a CRA vehicle, if practical.
6.8.26 Travellers must not use CRA vehicles for personal travel needs, unless specifically authorized.
6.8.27 Expenses incurred in the use of CRA vehicles will be reimbursed based on receipts.
6.8.28 Contractors are not authorized to use CRA vehicles for travel.
h) Rental Vehicles
6.8.29 Mid-size/intermediate size cars or smaller are authorized.
6.8.30 Full-size/larger cars or other vehicle categories are authorized only when the number of passengers to be carried, the bulk or weight of the goods to be transported, or an extenuating circumstance warrants the authorization of a different vehicle category. A justification should be provided.
6.8.31 Travellers will be reimbursed the cost, based on receipts, of gasoline for the rental vehicle. Additional costs associated with winter tires and the rental cost for GPS will also be reimbursed based on receipts, if pre-authorized. The Public Services and Procurement Canada Accommodation and Car Rental Directory shall serve as a guide for the cost and selection of vehicles.
i) Privately Owned Vehicles
6.8.32 The kilometric rate payable when a registered vehicle is driven on CRA business in Canada will be the rate of the jurisdiction where the vehicle is registered.
6.8.33 For vehicles registered outside Canada, the kilometric rate applied will be that of the jurisdiction where the travel occurs. This rate is quoted in Appendix A: CRA Kilometric Rates.
6.8.34 Delegated managers and travellers must determine the normal mode of commute to the workplace prior to approving travel under the requirements of this directive.
6.8.35 When the normal mode of commute to the workplace is a privately owned vehicle:
- 220.127.116.11 The traveller is required to report to the workplace at the beginning of a given day prior to proceeding to point(s) of call, the distance driven between the residence and workplace is not paid.
- 18.104.22.168 The traveller is required to report to the workplace at the end of a given day after returning from point(s) of call, the distance driven between the workplace and the residence is not paid.
- 22.214.171.124 When the traveller's residence is inside the HQ area, the traveller will be paid for the actual distance driven from the residence to:
- the first point of call;
- continuing on to consecutive points of call;
- to the last point of call; and
- to the residence.
- 126.96.36.199 When the traveller's residence is outside the HQ area, the traveller will be paid the calculated distance from:
- the perimeter of the HQ area to the first point of call if the first point of call is inside the HQ area; or the residence to the first point of call, if the first point of call is outside the HQ area;
- continuing on to consecutive points of call;
- to the last point of call; and
- if the last point of call is outside the HQ area, the last point of call to the residence; or if the last point of call is inside the HQ area, the calculated distance to the perimeter of the HQ area.
6.8.36 When the normal mode of commute to the workplace is not a privately owned vehicle:
- 188.8.131.52 The traveller will be paid for the actual distance driven from the residence to:
- the workplace (if applicable) and/or to the first point of call;
- continuing on to consecutive points of call;
- to the last point of call; and
- to the workplace (if applicable) and/or to the residence.
- 184.108.40.206 If the traveller has brought a privately owned vehicle to the workplace at the delegated manager's request, but due to operational requirements, the delegated manager has determined that the privately owned vehicle would not be required for CRA business travel on that given day, the round trip will be paid between the residence and workplace.
6.8.37 The use of car sharing programs will be treated similarly to privately owned vehicles. Travellers will be paid the kilometric rates quoted in Appendix A: CRA Kilometric Rates.
6.8.38 Travellers using a motorcycle on CRA business will be paid the applicable rate in Appendix A: CRA Kilometric Rates.
1) CRA Vehicles
6.8.39 The CRA self-insures its vehicles. Only authorized employees can drive a CRA owned vehicle. Unauthorized drivers are personally liable in the event of an accident as there is no CRA liability coverage in such circumstances.
6.8.40 When driving a CRA vehicle in the Continental U.S.A., commercial insurance against third-party liability risk and personal injury is required and proof of such insurance must be carried in the vehicle. This insurance is obtained and paid for by the CRA.
2) Rental Vehicles
6.8.41 Collision Damage Waiver (CDW) coverage is required for the entire period that a vehicle is rented. This coverage is provided free of charge when employees use a government approved DTC.
6.8.42 In cases where the DTC is not used and free coverage is not provided by personal credit card, the cost of the premium for the CDW will be paid by the CRA.
6.8.43 Public Liability and Property Damage (PLPD) coverage is included in the daily rental rates provided by the car rental suppliers in the Public Services and Procurement Canada Accommodation and Car Rental Directory.
6.8.44 When travelling outside Canada, including the Continental U.S.A., travellers must ensure additional coverage is obtained where required. In such circumstances, premiums for additional coverage will be paid by the CRA.
6.8.45 Insurance coverage will not be paid to contractors.
3) Privately Owned Vehicles
6.8.46 The CRA assumes no financial responsibility for privately owned vehicles and is not responsible for premium costs and reimbursing deductible amounts related to insurance coverage.
6.8.47 Privately owned vehicles used on CRA business must, at a minimum, have basic insurance coverage, including the minimum PLPD coverage required by the province or territory of registration of the vehicle.
6.8.48 When Supplementary Business Insurance (SBI) is required for the applicable period on CRA business, premium costs will be paid by the CRA.
6.8.49 SBI will not be paid to contractors.
6.8.50 Travellers who intend to carshare or carpool must confirm with their insurance agent that they are adequately insured.
6.9 Combined Personal/Business Travel
6.9.1 Costs associated with personal travel or for the travel of another person accompanying travellers on CRA business travel are not reimbursable.
- 220.127.116.11 The travellers must include in their travel request the assessment of the financial impact of the personal portion of their trip.
- 18.104.22.168 Travellers will not be paid for any reduction in cost for the CRA business travel resulting from the personal travel plans.
- 22.214.171.124 Travellers will be paid only the cost of the most economical and direct route that would have been taken had no personal travel arrangement been incorporated.
6.10 Overtime and Other Disruption to Commute
6.10.1 When there is a disruption in the employee's regular commuting pattern such as overtime or other exceptional circumstances, approved by the Commissioner, such as public health emergency, the employee will be paid additional transportation costs incurred between the residence and the workplace.
6.11 Additional Expenses
Passports and medical service fees
6.11.1 For travel outside Canada, necessary arrangements for obtaining an appropriate passport (excluding birth certificates), visa, required inoculations, vaccinations, X rays and certificates of health will be reimbursed by the CRA based on receipts.
6.11.2 Service charges or fees for actual and reasonable expenses for financial transactions will be reimbursed by the CRA to employees based on receipts.
6.11.3 Costs incurred to convert reasonable sums to foreign currencies and reconvert any unused balance to Canadian currency will be reimbursed by the CRA to employees based on receipts.
- 126.96.36.199 When these costs are not supported by receipts, the average Bank of Canada currency exchange rate will apply.
6.11.4 For travel outside Canada and the Continental U.S.A., employees will be reimbursed the incremental cost (that is, costs not covered by the Public Service Health Care Plan) of the prescription and actual cost of non-prescription medications, based on receipts that are specifically purchased for use by the employee at the foreign temporary duty travel location(s).
6.11.5 For travel outside of Canada and the Continental U.S.A., the cost of bottled water will be reimbursed, based on receipts.
6.11.6 For travel within Canada and the Continental U.S.A., the cost of bottled water is reimbursed only when the water is non potable.
6.11.7 Dependant care expenses will be paid up to a daily maximum of:
- $35 per household with a declaration instead of a receipt; or
- $75 per household, with a receipt for services provided by an individual or a company in the business of providing dependant care services.
6.11.8 The above noted amounts apply when:
- the employee is required to be absent from the residence on authorized CRA business travel;
- the employee is the sole caregiver, or the employee's spouse or other dependant 18 years of age or older, is unavailable for reasons related to work, medical appointments or education courses;
- the dependants, residing in the employee's residence are all under 18 years of age; or when the individuals 18 years of age or over remaining at the residence are dependant on the employee for reasons of either physical or mental disability; and therefore unable to provide care;
- the former spouse, common law partner, or guardian is not scheduled to provide care;
- dependant care expenses are additional expenses incurred by the employee resulting from travelling.
6.11.9 For reimbursement of services under this requirement, the employee must complete and submit the TF750 Dependant Care form with the travel claim.
6.11.10 Employees, whose schedules for returning to the residence from travel status have been altered for reasons outside their control, shall be reimbursed the cost of a three-minute call to the residence. A receipt is not required. The change in schedule shall be noted on the travel claim.
6.11.11 Other personal calls are not paid for when travelling within Canada and the Continental U.S.A.
6.11.12 The following entitlements apply to travel outside Canada and the Continental U.S.A.:
- 188.8.131.52 Employees on travel status will be paid, based on receipts, for a daily maximum equivalent to one five-minute personal telephone call. The maximum five minute per day telephone call is cumulative.
- 184.108.40.206 Personal telephone calls will be paid at a rate not to exceed the rate from the temporary duty travel location to the residence.
- 220.127.116.11 The daily five-minute personal telephone call provision can be exceeded for actual and reasonable expenses incurred for personal needs in unusual circumstances such as when travelling in high-risk locations, and medical emergencies at the residence, etc.
6.11.13 Employees on travel status will be paid, based on receipts, for the costs incurred for local and long distance telephone calls placed as a result of CRA business. Business phone calls should be supported by the name of the person called.
6.11.14 Where a traveller with physical disabilities is required to pay for special assistance in travel (for example, taxi driver or porter), these costs will be reimbursed as additional incidental expenses, provided they are reasonable and necessary. Receipts should be provided where possible.
6.12 Weekend Travel to the Residence
6.12.1 The use of weekend travel to the residence requirements does not constitute a break in continuous travel at the same location.
6.12.2 An employee who is on travel status that extends through or beyond a weekend is eligible for weekend travel to the residence provision of this directive provided that the following conditions are met:
- work schedules permit the employee to be absent; and
- appropriate private or public transportation is available and its use is both practical and reasonable.
6.12.3 The requirements for weekend travel to the residence do not permit employees to be paid overtime or travel entitlements other than what is outlined in section 6.12 Weekend Travel to the Residence of this directive for travel between the temporary duty travel location and the residence.
6.12.4 The employee must work the full daily number of required hours at the temporary duty travel location prior to and following the weekend.
6.12.5 Where the employee requests to travel to the residence during normal hours of work, the delegated manager has discretion as to how the employee will compensate or report for those hours.
6.12.6 No accommodation, meals or incidentals are paid at the employee's residence.
6.12.7 - Travel in Canada and the Continental U.S.A.
- 18.104.22.168 - An employee is entitled to one of the following:
- travel to the residence every weekend on average;
- travel to the residence every third weekend on average;
- weekend travel alternative – by the employee; or
- weekend travel alternative – by another person
- 22.214.171.124 Delegated managers and their employees must agree prior to the beginning of a CRA business trip whether to travel to the residence every weekend or to travel to the residence every third weekend. That choice cannot be changed during the term of the travel.
Travel to the Residence Every Weekend on Average
- 126.96.36.199 An employee on travel status who returns to the residence every weekend will be paid actual transportation costs up to an amount not exceeding the following:
- If the accommodation is cancelled for the weekend, the cost of maintaining the employee on travel status over the weekend (that is, accommodation, meals, incidentals and other expense allowances); or
- If the accommodation is not cancelled for the weekend, the weekend travel to the residence transportation allowances in Appendix B: Meals and Allowances for two, three or four day weekends as applicable.
- 188.8.131.52 Actual transportation costs payment limit described in section 184.108.40.206 Travel to the Residence Every Weekend on Average of this directive will be reduced by any costs incurred by the CRA on behalf of the employee at the temporary duty travel location during the period of absence, such as hotel accommodation or car rental, where the employee could have cancelled and provided cost savings.
Travel to the Residence Every Third Weekend on Average
- 220.127.116.11 When the period of continuous travel status is in excess of 30 consecutive calendar days and is so far from the residence that travel to the residence every weekend is impractical, the employee may return to the residence on average every third weekend. Actual transportation costs to the residence are paid for and the accommodation at the temporary duty travel location need not be cancelled.
- 18.104.22.168 Employees are to select the most suitable weekends to return to the residence, depending upon work schedules, as long as the total number of trips to the residence does not exceed:
- one trip to the residence for travel of 4 weeks' duration;
- two trips to the residence for travel of 7 weeks' duration; and
- three trips to the residence for travel of 10 weeks' duration.
6.12.8 Travel Outside Canada or the Continental U.S.A.
- 22.214.171.124 Requirements from sections 6.12.1 to 6.12.6 Weekend Travel to the Residence of this directive continue to apply for weekend travel to the residence while on Travel Outside Canada or the Continental U.S.A.
- 126.96.36.199 When the period of continuous travel status is in excess of 30 consecutive calendar days and is so far from the residence that travel to the residence every weekend is impractical, the employee may return to the residence on average every fifth weekend. Actual transportation costs are paid to the employee and the accommodation at the temporary duty travel location need not be cancelled.
- 188.8.131.52 Employees are to select the most suitable weekends to return to the residence, depending upon work schedules, as long as the total number of trips to the residence does not exceed:
- one trip to the residence for travel of 7 weeks' duration;
- two trips to the residence for travel of 12 weeks' duration;
- three trips to the residence for travel of 17 weeks' duration; and
- four trips to the residence for travel of 22 weeks' duration.
6.13 Weekend Travel to the Residence – Alternatives
a) By the Employee
6.13.1 Provided that the employee is not required by the CRA to remain at the temporary duty travel location, an employee may choose to spend the weekend at an alternative location.
6.13.2 Such arrangements must be made in consideration of security and diplomatic contexts.
6.13.3 To be eligible for weekend travel to the residence alternatives provisions, the employee must cancel charges for accommodation (and meals provided on site) at the temporary duty travel location, provide a receipt for alternative commercial accommodation when used and not return home or to the HQ area during the weekend.
6.13.4 Amount paid for travel arrangements at the alternative location will not exceed the cost of maintaining the employee at the temporary duty travel location including the cost of accommodation, meals, incidentals and other expenses.
6.13.5 Amount paid for travel arrangements at the alternative location will be reduced by any costs incurred by the CRA on behalf of the employee at the temporary duty travel location during the period of absence. Transportation costs related to travel to an alternate location will not be paid.
6.13.6 Arrangements are the personal responsibility of the employee without using the government approved services. The employee assumes personal liability as if the employee was not on travel status.
6.13.7 The use of this provision does not preclude the employee's entitlement to weekend travel to the residence.
b) By Another Person
6.13.8 As an alternative to weekend travel to the residence by the employee, another person may be authorized to travel to the employee's temporary duty travel location when the transportation cost does not exceed the cost of the employee taking a weekend travel to the residence as per 6.12.7 and 6.12.8.
6.13.9 Such arrangements must be made in consideration of security and diplomatic contexts.
6.13.10 The airfare and pertinent travel arrangements must be processed through the government suppliers unless there are other more practical and economical modes of transportation.
6.13.11 Ground transportation to and from the public carrier will be paid.
6.13.12 The CRA kilometric rate will apply if a traveller-driven vehicle is used.
6.13.13 Insurance coverage for the other person is the responsibility of the employee.
6.13.14 The CRA will only cover the transportation costs for the other person and will not be responsible for any other expenses incurred by this person.
6.14.1 Amounts paid to travellers, which are not in accordance with the terms of this directive, will be recovered from the traveller as a debt owing to the Crown.
6.15 Loyalty Programs
6.15.1 Provided there are no additional costs to the CRA, travellers on CRA business travel can join loyalty programs and retain benefits, for business or personal use, offered by government approved services and products in the travel industry.
6.16 Executive (EX) Group and the Board of Management (Board)
6.16.1 In addition to the travel requirements noted in this directive, some flexibility guided by the Treasury Board's Special Travel Authorities has been added to the CRA Executive (EX) Group while on travel status.
6.16.2 The EX Group includes all CRA EXs (excluding equivalent groups or acting positions), including minister's exempt staff equivalent to EX-02 and above travelling on departmental business, as well as Board members whose terms of travel are not otherwise specified on appointment.
- 184.108.40.206 Actual expenses may be claimed for taxis and parking, without receipts.
- 220.127.116.11 Claims may include the daily meal allowances or actual and reasonable meal expenses based on receipts.
- 18.104.22.168 When actual expenses are claimed for a given meal, meal allowances are applicable to other meals purchased that day (and no receipts are required).
6.16.5 Incidental Expense Allowance
- 22.214.171.124 Claims may include the daily incidental expense allowance or actual expense under exceptional circumstances based on receipts. However, if one decides to claim actual incidental costs instead of the pre-determined incidental expense allowance, then all incidental expenses reimbursements incurred on that trip will be on the basis of receipts.
6.17.1 Is subject to this directive but has discretion over commercial accommodation selected, telephone calls and meals and incidentals in excess of the per diems, based on receipts.
6.17.2 Has discretion over use of business class travel, however it must be booked through the GTS.
6.18.1 Contractors are paid the meals, kilometric rates and incidental expense allowances specified in Appendix A: CRA Kilometric Rates, Appendix B: Meal and Allowances, Appendix C: Daily Meal Rates at Locations Abroad.
6.18.2 Contractors are not entitled to home communication, dependant care and weekend travel to the residence expenses.
6.18.3 Contractors who use a private motor vehicle are entirely responsible for the management and underwriting of risk pertaining to the operation of the vehicle. Insurance premiums are paid by the contractor and are not reimbursed by CRA other than through the payment of the kilometric allowance in Appendix A: CRA Kilometric Rates.
6.19 Recovery of Travel Costs from Third Parties
6.19.1 The CRA does not recover travel costs from third parties when the conference or seminar is related to fulfilling the CRA's mandate.
6.19.2 The CRA may recover, from external organizations, travel expenses incurred by travellers who are:
- invited by external organizations to represent the CRA at conferences and seminars; or
- required to travel outside of Canada to review books and records as part of the Compliance Programs Branch's audit program.
6.20 Death, Emergencies, Illnesses, and Injuries while on Travel Status
Death while on Travel Status
6.20.1 If an employee dies while on travel status, the CRA will authorize the payment of necessary expenses that are additional to those which might have been incurred had the death occurred in the HQ Area.
Emergencies, Illnesses and Injuries while on Travel Status
6.20.2 An employee shall be reimbursed the necessary expenses incurred as a result of illness or accident occurring while in travel status that are additional to those which might have been incurred had the employee not been absent from their residence, and which were not otherwise payable to the employee under an insurance policy, the Government Employees Compensation Act (GECA), or other authority.
6.20.3 Members of the Board are considered "employees" under the GECA and the Aeronautics Act and are therefore eligible to employment injury benefits, in the event of injury or death while attending or traveling on Board business.
6.21 Process for Handling Grievances
6.21.1 In cases of alleged misinterpretation or misapplication arising out of this directive, employees may grieve by filing a grievance in accordance with Procedures for handling grievances.
7. Roles and responsibilities
7.1 Chair of the Audit Committee
7.1.1 Reviews the Commissioner's travel expenses on a regular basis and reports the findings to the Audit Committee.
7.2.1 Approves exceptions to the requirements of this directive, including exception requests from the members of the Board of Management.
7.2.2 Authorizes business class air travel requests as outlined in this directive.
7.2.3 Approves exceptional circumstance of disruption to commute.
7.3 Deputy Commissioner
7.3.1 Authorizes business class air travel requests as outlined in this directive.
7.4 Chief Financial Officer and Assistant Commissioner, Finance and Administration Branch
7.4.1 Reviews and approves the travel claims of the Commissioner and Deputy Commissioner.
7.4.2 Reviews and publishes the rates for accommodation, meals, incidental expense allowance and kilometers for travel on a periodic basis.
7.5 Director of the Financial Reporting and Accounting Division, Finance and Administration Branch
7.5.1 Provides guidance and advice pertaining to processes, procedures, systems and controls supporting the management of travel expenditures.
7.5.2 Develops tools and provides training supporting the management of travel expenditures.
7.5.3 Liaises with Public Services and Procurement Canada and external suppliers for the management of travel services and travel cards.
7.5.4 Performs monitoring and verification activities pertaining to the processing of travel expenditures to ensure compliance with CRA CPIs.
7.6 Delegated Managers with commitment authority (section 32 of the Financial Administration Act) and certification authority (section 34 of the Financial Administration Act)
7.6.1 Approve travel requests and claims as per the requirements of this directive.
7.6.2 Authorize all travel arrangements, including airline or rail tickets, accommodation, and meals, in accordance with the requirements of this directive through the Manager Self-Service (MSS) prior to travel.
7.6.3 Consider environmentally-preferred alternatives that are cost effective when authorizing travel arrangements.
7.6.4 Approve trips of less than 300 kilometres by air.
7.7 Employees/ Travellers
7.7.1 Seek authorization from the delegated manager for all travel arrangements and travel requests through the Employee Self-Service (ESS).
7.7.2 Submit travel claims for expense reimbursement through ESS within 30 days after the travel is completed, including all necessary supporting documentation, receipts and explanations as required. For the purposes of the year-end exercise, travel claims should be submitted within the first 5 business days of the month of April, at the latest.
7.7.3 Retain original documents until such time as the pre or post payment audit has been completed and CRA is satisfied that the electronic documents are legible, approximately 90 calendar days from the electronic submission date.
7.7.4 Safeguard travel advances and funds provided.
7.7.5 Resolve uncertainties related to travel entitlements by contacting the specified contacts that are outlined in section 10 of this directive prior to making travel arrangements.
7.7.6 Consider environmentally-preferred alternatives that are cost effective when selecting travel arrangements to support the Sustainable Development Policy and the outlined goals, targets and activities in CRA's Departmental Sustainable Development Strategy.
7.8 Administration Directorate, Finance and Administration Branch
7.8.1 Ensures travel entitlements in contracts are in accordance with the requirements of this directive.
7.8.2 Includes the travel rates and allowances in contracts—Appendix A: CRA Kilometric Rates, Appendix B: Meal and Allowances, Appendix C: Daily Meal Rates at Locations Abroad, that will be used as a basis for contractors' reimbursement.
8. Review and assessment
The Director of the Systems, Policy and Control Division of the Finance and Administration Branch (FAB) is responsible for the scheduled review of this directive 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 directive is effective and being followed.
The Directive on Travel is based on the authorities set out in the legislation listed below.
- Aeronautics Act
- Canada Revenue Agency Act
- Financial Administration Act
- Governance Employees Compensation Act
- Privacy Act
Related instruments and information:
- Code of Integrity and Professional Conduct
- CRA Foundation Framework for Corporate Policy
- CRA's Departmental Sustainable Development Strategy
- Delegation of Spending and Financial Authorities for Agency Activities, Directive on
- Discipline, Directive on
- Driver Safety Standard Operating Procedures
- Financial Management and Financial Administration, Policy Framework for
- Financial Management and Financial Administration, Policy on
- International Air Transport Association
- International Relations and Treaties Office
- Policy on Workplace Management
- Pre-approval of Travel, Hospitality, Conferences and Event Expenditures , Directive on
- Procedures for handling grievances
- Public Services and Procurement Canada Accommodation and Car Rental Directory
- Relocation Policy
- Sustainable Development Policy
- TBS Special Authorities
- T2200-Declaration of Conditions of Employment form
- TD4-Declaration of Exemption -Employment at Special Worksite
- TF750-Dependant Care form
- Virtual Work Arrangements
Direct questions about this directive as indicated in the following table:
|Travellers/Managers located in:||Please contact:|
|Regions/HQ Branches||Financial Services Unit via Winfast|
|Financial Services Unit||Winfast|
|Financial Reporting and Accounting Division||Project Leader, Financial Policies Section, Systems, Policy and Control Division of FAB|
11. 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|
|Directive on Travel replaces the 2013 Travel Directive and the Travel Loyalty Programs Policy.||To simplify, clarify and streamline requirements||FAB||Board of Management Resolution #: 2020/2021-06||2020-06-16||2020-06-16|
|1.3||Minor modifications||Minor modifications||FAB||DG, FAD-FAB||2013-12-11||2013-12-11|
|1.2||Minor modifications||Minor modifications||FAB||DG, FAD-FAB||2012-05-01||2012-05-01|
|1.1||Minor modifications||Minor modifications||FAB||DG, FAD-FAB||2011-06-01||2011-06-01|
|1.0||The Travel Directive replaces the 2010 Travel Policy||FAB||Board of Management Resolution #: 2010/2011-14||2010-12-08||2010-12-09|
The following key terms, found in this directive, are defined in the FAD Lexicon:
- Actual and reasonable expenses
- Basic insurance
- CRA business travel
- CRA kilometric rate
- Commercial accommodation
- Continuous air travel
- Continuous travel time
- Corporate residence
- Delegated managers
- Designated Travel Card (DTC)
- Extended travel
- Government and institutional accommodation
- Government Travel Service (GTS)
- Headquarters Area
- Incidental expense allowance
- Live-in conferences
- Point of call
- Private non-commercial accommodation
- Secondary Residence
- Spouse or Common-law partner
- Supplementary business insurance (SBI)
- Temporary duty travel location
- Travel status
Report a problem or mistake on this page
- Date modified: