Version number: 3.1
Version date: July 1, 2025

1. Effective date

1.1 This version of the Directive on Travel takes effect on July 1st, 2025.

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

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

2. Application

2.1 This directive is mandatory to follow and applies to employees of the Canada Revenue Agency (CRA) and to any other individuals required to follow CRA corporate policy instruments (CPI). For additional guidance refer to section 6.1 Additional application information.

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

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

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

3. Related corporate policy instruments

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

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

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

4. Overview

4.1 This directive sets out the requirements for employees or other persons travelling on CRA business.

4.2 The CRA has authority over all matters that are listed in subsection 30(1) of the Canada Revenue Agency Act and therefore sets its own CPIs for travel. This directive has been established in line with that authority. Although the CRA has authority to set its own travel CPIs, it has chosen to align with Treasury Board (TB) and National Joint Council (NJC) guidance when appropriate. The kilometric rates and allowances set out in this directive are those guided and established by the NJC.

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

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

5. Objectives and outcomes

5.1 Objectives

5.1.1 Expenditures for CRA business travel are cost-effective and well managed, while applying the principles indicated in section 6 of the Policy Framework for Financial Management and Financial Administration and Appendix E – Guiding Principles.

5.1.2 Employees and other persons travelling on CRA business are treated fairly and consistently.

5.1.3 Reimbursement of travel expenditures of employees and other persons travelling on CRA business do not constitute income or other compensation that would result in personal gain.

5.2 Outcomes

5.2.1 Governance and oversight of travel expenditures are effective.

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

6. Requirements

6.1 Additional application information

6.1.1 For the purposes of this directive, the term employee has been deliberately used to identify entitlements that apply strictly to employees. The term employee also includes the Executive (EX) group, the Commissioner, the Deputy Commissioner, members of the Office of the Taxpayers’ Ombudsperson and students.

• 6.1.1.1 The EX Group includes all CRA EXs (excluding equivalent groups or acting positions), including the Minister of National Revenue’s (Minister) exempt staff equivalent to EX-02 and above travelling on CRA business, as well as members of the Board of Management (Board) whose terms of travel are not otherwise specified on appointment.

6.1.2 For the purposes of this directive, the term traveller has been deliberately used when the requirements applies to contractors and other persons travelling on CRA business, as well as employees.

6.1.3 In addition to the requirements of this directive, contractors, the EX group, the Commissioner, the Deputy Commissioner and the Taxpayers’ Ombudsperson may be provided Special Travel Authorities guided by the TB as set out under Order-In-Council (P.C. 1997-1810). These authorities are outlined in sections 6.12 Special travel authorities and 6.13 Contractors.

6.1.4 This directive does not apply to those persons whose travel is governed by other authorities. This includes the Minister, who is governed by the TB’s Policies for Ministers’ Offices.

6.1.5 The requirements of this directive do not apply to travel expenditures under the Directive on Relocation.

6.2 Authorization

6.2.1 Expenditures for CRA business travel must be authorized, incurred and reported in compliance with relevant legislation, regulations, orders-in-council, collective agreements, this directive and other applicable CRA CPIs.

6.2.2 Expenditures for CRA business travel must be pre-approved through the Travel Plan, unless otherwise specified in this directive, and in accordance with the expenditure initiation authority limits specified in the DSFA Matrix and Notes.

6.2.3 Travel requests and travel claims must be approved in accordance with the commitment authority (Financial Administration Act [FAA], section 32) and certification authority (FAA, section 34) limits specified in the DSFA Matrix and Notes.

6.2.4 Expenditures for CRA business travel must not be related to travel for personal reasons. This includes employees commuting to and from their workplace on their own time and at their own expense, unless otherwise specified in this directive.

• 6.2.4.1 For the purposes of this directive, the term workplace refers to the CRA establishment indicated in an employee’s Work Arrangement Agreement (WAA). An approved alternate designated workplace, if assigned in a WAA, would be considered an employee’s workplace for the purposes of this directive.

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

• 6.2.5.1 In cases of alleged misinterpretation or misapplication arising out of this directive, employees may file a grievance in accordance with the Procedures for Handling Grievances – Labour Relations or Procedures for recourse of the Executive (EX) Group.

6.3 Travel advances

6.3.1 An advance may be provided to cover travel expenditures where government approved services or products are not prepaid or when an employee travelling on CRA business does not have an individual designated travel card (IDTC).

• 6.3.1.1 In accordance with the Directive on Payments it is mandatory for the EX group (excluding governor in council appointees) and excluded employees to use the IDTC. All other employees, especially those who travel frequently, are encouraged to apply for the IDTC when CRA business travel is required for their position.

6.3.2 Contractors are not entitled to travel advances.

6.3.3 If a trip is cancelled, the employee must immediately refund any advance received, unless the trip is rescheduled to a date within 10 business days from the originally planned start date.

6.4 Accommodation

6.4.1 Travellers on CRA business outside of their headquarters (HQ) area requiring an overnight stay will be reimbursed actual and reasonable expenditures for commercial accommodation, based on receipts, within the city rate limit found in the Public Services and Procurement Canada (PSPC)’s Accommodation and Car Rental Directory.

• 6.4.1.1 If there is no suitable accommodation within the city rate limit, a written justification must be provided to the delegated manager and approved before making arrangements.

6.4.2 The standard for accommodation is a single room, in a safe environment, conveniently located and comfortably equipped.

6.4.3 Travellers who choose private non-commercial accommodation, including their secondary residence, are entitled to an accommodation allowance as set out in Appendix B – Allowances within Canada and the Continental U.S.A or Appendix C – Allowances outside Canada and the Continental U.S.A.

• 6.4.3.1 In situations where multiple travellers share the same private non-commercial accommodation, the accommodation allowance is payable to only one traveller.

6.4.4 Travellers on extended travel at the same duty travel location must select an accommodation at a corporate residence, apartment, private non-commercial accommodation or government and institutional accommodation, if available and cost-effective.

• 6.4.4.1 Travellers who choose to stay in an alternate accommodation, will only be reimbursed the cost of the authorized accommodation, in accordance with the PSPC Accommodation and Car Rental Directory.
• 6.4.4.2 A written justification must be provided to the delegated manager and approved before making arrangements to stay in an alternate accommodation.

6.4.5 While on extended travel, accommodation expenditures will only be reimbursed if the employee maintains a principal residence. This entitlement is granted on the basis that an employee incurs incremental expenditures while travelling on CRA business.

6.4.6 When travel plans change and the accommodation is no longer required, the traveller must ensure that reservations are cancelled.

6.4.7 Accommodation: Within HQ area

• 6.4.7.1 Reimbursement for overnight accommodation within a traveller's HQ area is not authorized except in the following cases:
  
  • 6.4.7.1.1 accommodation in government, CRA or university/college facilities for live-in conferences, meetings or training courses
  • 6.4.7.1.2 accommodation in commercial facilities in exceptional or emergency situations that require employees to remain close to their posts for periods in excess of normal working hours, such as a crisis management or extended collective bargaining sessions

6.4.7.2 Exceptions for overnight accommodation within the traveller’s HQ area must be approved by the management level (ML) 1 before making arrangements. See section 2.1 of the DSFA Notes for information on management levels.

6.5 Meals

6.5.1 To be eligible for reimbursement of meal expenditures, the traveller must be on travel status (with the exception of section 6.5.6 Meals: Within HQ area), meaning they are more than 16 kilometres from their principal residence and their workplace by the most direct, safe, and practical road route.

6.5.2 While on extended travel, meals expenditures will only be reimbursed if the employee maintains a principal residence. This entitlement is granted on the basis that an employee incurs incremental expenses related to meals while on CRA business travel.

6.5.3 Travellers will be reimbursed the applicable meal allowance for each breakfast, lunch and dinner while on travel status based on the meal allowances in Appendix B – Allowances within Canada and the Continental U.S.A or Appendix C – Allowances outside Canada and the Continental U.S.A.

• 6.5.3.1 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 or conference registration cost.
  
  • 6.5.3.1.1 Where a traveller incurs out of pocket expenses to supplement meals provided (for example, to meet the traveller’s dietary needs), actual and reasonable expenditures (excluding alcohol) will be reimbursed, based on receipts, up to the limit of the applicable meal allowance.
• 6.5.3.2 Where a traveller must incur meal expenditures that are higher than the limit of the applicable meal allowance in situations outside the traveller’s control, the traveller will be reimbursed the actual and reasonable expenditures (excluding alcohol), based on receipts, incurred for meals on that travel day.

6.5.4 For extended travel at the same duty travel location, travellers will be reimbursed for meal expenditures in accordance with Table 1 when corporate residences or furnished apartments are available to travellers in the area surrounding the duty travel location, or when travellers choose to stay in private accommodation.

6.5.5 For extended travel at the same duty travel location, if no corporate residences or furnished apartments are available in the area surrounding the duty travel location, 100% of the applicable daily meal allowance will be covered.

6.5.6 Meals: Within HQ area

6.5.6.1 Unless otherwise covered by the terms and conditions of employment or Collective agreements, meal expenditures incurred within the traveller’s HQ area will not normally be reimbursed.

6.5.6.2 In the following situations, actual and reasonable meal expenditures incurred within the travellers’ HQ area will only be reimbursed in accordance with section 6.5 Meals, as applicable:

• 6.5.6.2.1 The travellers are required to work through or beyond normal meal hours or attend conferences, seminars, meetings or public hearings outside of normal working hours (for example, during the weekend or holidays) and are clearly placed in situations of having to spend more for the meal than would otherwise be the case.
• 6.5.6.2.2 The travellers are required to attend formal full-day conferences, seminars, meetings or hearings where meals are an integral part of the proceedings but are not included in the registration costs.
• 6.5.6.2.3 CRA representatives are involved in collective bargaining proceedings.
• 6.5.6.2.4 Intensive task force or committee studies are enhanced by keeping participants together over a normal meal period.
• 6.5.6.2.5 The reimbursement of meal expenses is clearly reasonable and justifiable as a direct result of a traveller’s duties.

6.6 Incidental expense allowance

6.6.1 When travel for CRA business requires an overnight stay, travellers are eligible for the applicable incidental expense allowance in Appendix B – Allowances within Canada and the Continental U.S.A or Appendix C – Allowances outside Canada and the Continental U.S.A.

• 6.6.1.1 When a traveller occupies their secondary residence while travelling for CRA business, they are eligible for the applicable incidental expense allowance in Appendix B – Allowances within Canada and the Continental U.S.A or Appendix C – Allowances outside Canada and the Continental U.S.A.

6.6.2 For extended travel at the same duty travel location, travellers will be reimbursed for incidental expenditures in accordance with Table 2 when corporate residences or furnished apartments are available to travellers in the area surrounding the duty travel location, or when travellers choose to stay in private accommodation.

6.6.3 For extended travel at the same duty travel location, if no corporate residences or furnished apartments are available in the area surrounding the duty travel location, 100% of the applicable daily incidental allowance will be covered.

6.7 Transportation

6.7.1 Before travelling for CRA business, the delegated manager and the employee must determine the employee’s normal mode of commute to the workplace or point of call before travel occurs in order to identify the incremental travel expenditures the employee may be entitled to in accordance with this directive.

6.7.2 The delegated manager, in consultation with the employee, selects the mode and class of transportation when travelling for CRA business.

6.7.3 When an employee is authorized to travel by a given mode and class of transportation and uses an alternate mode of transportation that has not been approved by the delegated manager, the reimbursement must not exceed the cost of the authorized mode of transportation.

• 6.7.3.1 Where travellers are travelling from anywhere that is not their principal residence, the reimbursement must not exceed the cost that would have been incurred had the travellers travelled from their principal residence.

6.7.4 Actual and reasonable expenditures associated with the selected modes of transportation (for example seat selection and baggage fees) will be reimbursed based on receipts, if approved by the delegated manager before making travel arrangements.

6.7.5 Transportation: Air travel

6.7.5.1 All air travel arrangements must be made with the Government Travel Service (GTS) where available, and booked through the Shared Travel Services (STS) Portal except for:

• 6.7.5.1.1 Air travel arrangements made by contractors
• 6.7.5.1.2 Additional air travel arrangements in relation to personal travel (for example, flying Vancouver to Calgary for the weekend, instead of returning directly to Ottawa after completing CRA business). See section 6.16 Combined personal and business travel.

6.7.5.2 Trips of less than 300 kilometres should not normally be by air travel except when supported by a written justification and approved by the delegated manager before making arrangements.

6.7.5.3 The standard for air travel is the economy class or equivalent. First class or equivalent is not permitted.

6.7.5.4 Table 3 illustrates the permitted class of air travel and the required level of approval based on the travel destination. When the lowest airfare available is not the economy class or equivalent, the required level of approval must be obtained before booking air travel.

6.7.5.5 Business class travel may be authorized by the Commissioner or Deputy Commissioner as outlined in section 6.7.5.4 only under exceptional circumstances related to health, frequency of travel or timing of scheduled meetings.

6.7.5.6 Travel itineraries must be arranged to provide for an overnight stop after a travel time of at least nine consecutive hours unless declined by the employee.

6.7.6 Transportation: Travelling to or from carrier terminals

6.7.6.1 Travellers will be reimbursed for the airport shuttle, taxi or ridesharing company fare from the traveller's principal residence, workplace, accommodation or duty travel location to the carrier's terminal and vice versa.

6.7.6.2 Travellers who are authorized by the delegated manager to drive a privately owned vehicle to or from the carrier's terminal to begin or end a period on travel status will be reimbursed actual and reasonable expenditures related to parking and the distance travelled at the kilometric rate set out in Appendix A – CRA Kilometric Rates.

6.7.6.3 If another person drives a traveller to or from the carrier's terminal, the traveller will be reimbursed for each round trip between the traveller's principal residence, the workplace or the duty travel location and the carrier’s terminal. The distance travelled will be reimbursed at the kilometric rate specified in Appendix A – CRA Kilometric Rates.

6.7.6.4 If a traveller or dependants are occupying a secondary residence immediately before the period of the traveller’s travel status, the distances reimbursed will not exceed that from the traveller’s principal residence, workplace, or duty travel location to the carrier’s terminal.

6.7.7 Transportation: Public transportation

6.7.7.1 Public transportation such as a bus, streetcar, subway or airport shuttle must be used whenever practical.

6.7.8 Transportation: Taxi and ridesharing companies

6.7.8.1 Licensed taxis and ridesharing companies may be used when travelling on CRA business, if approved by the delegated manager before making travel arrangements.

6.7.8.2 Taxi chits must not be used by travellers while on travel status.

6.7.9 Transportation: Rail

6.7.9.1 Rail travel in business class is permitted wherever offered by the rail company.

6.7.10 Transportation: Traveller-driven vehicles

6.7.10.1 Travellers must use the most direct, safe and practical road routes and must only claim expenditures incurred for distances driven on CRA business travel.

6.7.10.2 In the interest of safe driving, when traveller-driven vehicles are authorized, travellers will not be expected to drive more than:

• 6.7.10.2.1 250 kilometres after having worked a full day
• 6.7.10.2.2 350 kilometres after having worked one-half day
• 6.7.10.2.3 500 kilometres on a day the traveller has not worked

6.7.10.3 Travellers who drive while on CRA business are to have a valid driver’s licence, respect all licence conditions, practice safe driving, and follow all driving rules, regulations and laws that apply.

6.7.10.4 Travellers will not be reimbursed for traffic or parking violations, including red light or speed camera tickets, incurred while driving on CRA business.

6.7.10.5 Travellers will be reimbursed actual and reasonable expenditures 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 (for example, not the employee’s normal mode of commute).

6.7.10.6 Travellers will be reimbursed actual and reasonable expenditures of road, ferry, bridge and tunnel tolls when these are incremental costs resulting from CRA business travel.

6.7.10.7 Carpooling involves sharing privately owned or rented vehicles for the purpose of CRA business travel and is encouraged when it is practical to do so. In situations where a privately owned vehicle is used, only one traveller will be reimbursed at the kilometric rate specified in Appendix A – CRA Kilometric Rates.

6.7.10.8 CRA fleet vehicles

6.7.10.8.1 The CRA may authorize the use of a CRA fleet vehicle, if practical and in accordance with the Administration Directorate's Fleet Management Procedures.

6.7.10.8.2 Travellers must not use CRA fleet vehicles for personal travel needs unless permitted as outlined within the Administration Directorate's Fleet Management Procedures.

6.7.10.8.3 Expenses incurred in the use of CRA fleet vehicles will be reimbursed in accordance with the Administration Directorate's Fleet Management Procedures and Acquisition Card Procedures.

6.7.10.8.4 Contractors and students are not permitted to use CRA fleet vehicles for travel.

6.7.10.8.5 The CRA self-insures its vehicles. Only authorized employees can drive a CRA fleet vehicle. Unauthorized drivers are personally liable in the event of an accident as there is no CRA liability coverage in such circumstances.

6.7.10.8.6 When driving a CRA fleet vehicle in the continental U.S.A., insurance must be obtained in accordance with the Administration Directorate's Fleet Management Procedures.

6.7.10.9 Rental vehicles

6.7.10.9.1 Mid-size/intermediate size vehicles or smaller are authorized. The PSPC Accommodation and Car Rental Directory shall serve as a guide for the cost and selection of vehicles.

6.7.10.9.2 Full-size/larger vehicles 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 written justification must be provided to the delegated manager and approved before making arrangements.

6.7.10.9.3 Actual and reasonable expenses associated with rental vehicles (for example fuel, charging, winter tires, GPS rental) will be reimbursed based on receipts.

6.7.10.9.4 Collision Damage Insurance (CDI) coverage is required for the entire period that a vehicle is rented.

• 6.7.10.9.4.1 This coverage is provided free of charge when employees use a government approved IDTC.
• 6.7.10.9.4.2 In cases where the IDTC is not used and not provided by a personal credit card, the cost of the premium for the CDI will be reimbursed by the CRA.

6.7.10.9.5 Public Liability and Property Damage (PLPD) coverage is included in the daily rental rates provided by the car rental suppliers in the PSPC Accommodation and Car Rental Directory.

6.7.10.9.6 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 reimbursed by the CRA.

6.7.10.9.7 Insurance coverage will not be reimbursed to contractors.

6.7.10.10 Privately owned vehicles

6.7.10.10.1 Travellers who travel using a privately owned vehicle will be reimbursed the kilometric rate set out in Appendix A – CRA Kilometric Rates.

• 6.7.10.10.1.1 When a registered vehicle is driven for CRA business within Canada, the kilometric rate payable will be the rate of the jurisdiction where the vehicle is registered.
• 6.7.10.10.1.2 For vehicles registered outside of Canada, the kilometric rate applied will be that of the jurisdiction where the travel occurs.

6.7.10.10.2 When a traveller’s normal mode of commute to the workplace is a privately owned vehicle:

• 6.7.10.10.2.1 When the traveller is required to report to the workplace at the beginning of a given day before proceeding to a point of call, the distance driven between the principal residence and workplace is not reimbursed.
• 6.7.10.10.2.2 When the traveller is required to report to the workplace at the end of a given day after returning from the point or points of call, the distance driven between the workplace and the principal residence is not reimbursed.
• 6.7.10.10.2.3 When the traveller’s principal residence is inside the HQ area, the traveller will be reimbursed for the actual distance driven:
  
  • 6.7.10.10.2.3.1 from the principal residence to the first point of call
  • 6.7.10.10.2.3.2 to continue on to consecutive points of call
  • 6.7.10.10.2.3.3 to the last point of call
  • 6.7.10.10.2.3.4 back to the principal residence
• 6.7.10.10.2.4 When the traveller's principal residence is outside the HQ area, the traveller will be reimbursed the calculated distance:
  
  • 6.7.10.10.2.4.1 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 principal residence to the first point of call, if the first point of call is outside the HQ area
  • 6.7.10.10.2.4.2 to continue on to consecutive points of call
  • 6.7.10.10.2.4.3 to the last point of call
  • 6.7.10.10.2.4.4 to the last point of call to the principal residence if the last point of call is outside the HQ area or to the calculated distance to the perimeter of the HQ area if the last point of call is inside the HQ area

6.7.10.10.3 When the traveller’s normal mode of commute to the workplace is not a privately owned vehicle, the traveller will be reimbursed for the actual distance driven from the principal residence to:

• 6.7.10.10.3.1 the workplace (if applicable) and to the first point of call
• 6.7.10.10.3.2 continue on to consecutive points of call
• 6.7.10.10.3.3 the last point of call
• 6.7.10.10.3.4 the workplace (if applicable) and to the principal residence

6.7.10.10.4 When the traveller’s normal mode of commute to the workplace is not a privately owned vehicle and the traveller has driven 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 reimbursed between the principal residence and workplace.

6.7.10.10.5 The use of car sharing programs, motorcycles and other purpose vehicles (such as a snowmobile), will be treated as privately owned vehicles.

6.7.10.10.6 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.

6.7.10.10.7 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.

6.7.10.10.8 When supplementary business insurance (SBI) is required for the applicable period on CRA business, premium costs will be reimbursed by the CRA.

• 6.7.10.10.8.1 The SBI will not be reimbursed to contractors.

6.7.10.10.9 Travellers who intend to car share or carpool must confirm with their insurance agent that they are adequately insured.

6.8 Additional expenditures

6.8.1 Additional expenditures: Fees for travel outside Canada

6.8.1.1 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.

6.8.1.2 For travel outside Canada and the continental U.S.A., employees will be reimbursed the incremental cost (that is, expenses not covered by the Public Service Health Care Plan) of prescription and non-prescription medications, based on receipts that are specifically purchased for use by the employee at the foreign duty travel location or locations.

6.8.2 Additional expenditures: Financial fees

6.8.2.1 Service charges or fees for actual and reasonable expenditures for financial transactions will be reimbursed by the CRA to employees based on receipts as outlined in section 5.9.7 of the Procedures on Travel.

6.8.2.2 Expenses 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 as outlined in section 5.9.7 of the Procedures on Travel.

6.8.3 Additional expenditures: Bottled water

6.8.3.1 For travel outside Canada and the continental U.S.A., the cost of bottled water will be reimbursed, based on receipts.

6.8.3.2 For travel within Canada and the continental U.S.A., the cost of bottled water is reimbursed, based on receipts, only when the water is non-potable.

6.8.4 Additional expenditures: Dependant care

6.8.4.1 The requirement to travel on CRA business must be carefully assessed, particularly when the employee would need to leave dependants with another caregiver. Alternatives to travel or scheduling to ensure employees and their dependants are not unduly separated, should be explored before travel is authorized.

6.8.4.2 For the purposes of this directive, other caregivers include:

• 6.8.4.2.1 the employee’s spouse or common-law partner
• 6.8.4.2.2 the employee’s former spouse or common-law partner who share custody/time as a caregiver of a dependant
• 6.8.4.2.3 other dependants 18 years of age or older residing with the employee or with the employee’s former spouse or common-law partner who share custody/time as a caregiver of a dependant, who do not have mental or physical disabilities that makes them unable to provide dependant care or care for themselves
• 6.8.4.2.4 a person identified as a legal guardian of the dependant requiring care

6.8.4.3 When authorized by the delegated manager, an employee who is required to travel for CRA business will be reimbursed dependant care expenses, up to the applicable limit indicated in section 5.8.3.1 of the Procedures on Travel.

6.8.4.4 The reimbursement of dependant care expenses applies when:

• 6.8.4.4.1 the employee is required to be absent from the principal residence on authorized CRA business travel
• 6.8.4.4.2 the caregivers in section 6.8.4.2 are unavailable for reasons related to work, medical appointments, education courses or such other reasonable reasons
• 6.8.4.4.3 the dependants, residing in the employee’s principal residence are all under 18 years of age or when the individuals 18 years of age or over remaining at the principal residence are dependant on the employee for reasons of physical or mental disabilities and therefore unable to provide care
• 6.8.4.4.4 the former spouse, common-law partner, or guardian is not scheduled to provide care
• 6.8.4.4.5 dependant care expenses are additional expenses incurred by the employee resulting from travelling on CRA business

6.8.5 Additional expenditures: CRA business expenditures

6.8.5.1 Employees on travel status will be reimbursed, based on receipts, for CRA business expenditures not covered under this directive such as business calls, photocopies, word processing fees, internet connections, and rental and transportation of necessary office equipment. Employees must obtain pre-approval from their delegated manager before incurring such expenditures.

6.8.6 Additional expenditures: Special assistance

6.8.6.1 Where a traveller with disabilities is required to pay for special assistance in travel (for example, taxi driver or porter), these expenses will be reimbursed as additional incidental expenses, provided they are reasonable and necessary. Receipts should be provided where possible.

6.8.6.2 Where a traveller with disabilities requires a companion to accompany them on the CRA business travel, the CRA will reimburse the companion’s travel expenditures in accordance with this directive.

6.9 Weekend travel to the principal residence

6.9.1 The use of weekend travel to the principal residence provisions do not constitute a break in travel status at the same duty travel location.

6.9.2 An employee who is on travel status that extends through or beyond a weekend is eligible for weekend travel to the principal residence provided the following conditions are met:

• 6.9.2.1 work schedules permit the employee to be absent
• 6.9.2.2 appropriate private or public transportation is available and its use is both practical and reasonable

6.9.3 Weekend travel to the principal residence does not permit employees to be paid overtime or reimbursed for travel expenditures other than what is outlined in this section of the directive for travel between the duty travel location and their principal residence.

6.9.4 The employee must work their full required hours at the duty travel location prior to and following the weekend.

• 6.9.4.1 Where the employee requests to travel to their principal residence during normal hours of work, the delegated manager has discretion as to how the employee will compensate or report for those hours.

6.9.5 No accommodation, meals or incidentals are reimbursed at the employee's principal residence.

6.9.6 Weekend travel to the principal residence: Within Canada and the continental U.S.A.

6.9.6.1 Before travelling for CRA business, the delegated manager and the employee must determine the frequency of weekend travel to the principal residence. The frequency determined cannot be changed during the term of the travel.

6.9.6.2 An employee is entitled to one of the following:

• 6.9.6.2.1 Travel to their principal residence every weekend on average. For additional guidance, see section 6.9.6.4 Weekend travel to the principal residence: Every weekend on average.
• 6.9.6.2.2 Travel to their principal residence every third weekend on average. For additional guidance, see section 6.9.6.5 Weekend travel to the principal residence: Every third weekend on average.

6.9.6.3 In lieu of weekend travel to their principal residence, an employee may choose to spend the weekend at an alternative location or have another person travel to the employee’s duty travel location, provided there is no additional cost to the CRA.

6.9.6.4 Weekend travel to the principal residence: Every weekend on average

6.9.6.4.1 An employee on travel status who travels to their principal residence every weekend will be reimbursed actual and reasonable transportation expenditures up to an amount not exceeding the following:

• 6.9.6.4.1.1 When the accommodation is cancelled for the weekend, the cost of maintaining the employee on travel status over the weekend (for example, accommodation, meals, incidentals and other expense allowances)
• 6.9.6.4.1.2 When the accommodation is not cancelled for the weekend, the weekend travel to the principal residence transportation allowances indicated in section 1.3 of Appendix B – Allowances within Canada and the Continental U.S.A for two-, three- or four-day weekends as applicable.

6.9.6.4.2 The actual transportation expenditure limit described in section 6.9.6.4.1 will be reduced by any expenses incurred by the CRA on behalf of the employee at the duty travel location during the period of absence (for example, accommodation or car rental), where the employee could have cancelled the reservation and provided cost savings.

6.9.6.5 Weekend travel to the principal residence: Every third weekend on average

6.9.6.5.1 When the period of travel status is in excess of 30 consecutive calendar days and the duty travel location is so far from the principal residence that travel every weekend is impractical, the employee may return to the principal residence on average every third weekend. Actual and reasonable transportation expenditures to the principal residence will be reimbursed and the accommodation at the duty travel location need not be cancelled.

6.9.6.5.2 Employees are to select the most suitable weekends to return to the principal residence, depending upon work schedules, as long as the total number of trips to the principal residence does not exceed:

• 6.9.6.5.2.1 one trip to the principal residence for travel duration of four weeks
• 6.9.6.5.2.2 two trips to the principal residence for travel duration of seven weeks
• 6.9.6.5.2.3 three trips to the principal residence for travel duration of 10 weeks

6.9.7 Weekend travel to the principal residence: Travel outside Canada or the continental U.S.A.

6.9.7.1 The requirements in sections 6.9.1 to 6.9.5 apply for weekend travel to the principal residence while travelling for CRA business outside Canada or the continental U.S.A.

6.9.7.2 When the period of travel status exceeds 30 consecutive calendar days and the duty travel location is so far from the principal residence that travel every weekend is impractical, the employee may return to the principal residence on average every fifth weekend. Actual and reasonable transportation expenditures to the principal residence will be reimbursed and the accommodation at the duty travel location need not be cancelled.

6.9.7.3 Employees are to select the most suitable weekends to return to the principal residence, depending upon work schedules, as long as the total number of trips to the residence does not exceed:

• 6.9.7.3.1 one trip to the principal residence for travel duration of seven weeks
• 6.9.7.3.2 two trips to the principal residence for travel duration of 12 weeks
• 6.9.7.3.3 three trips to the principal residence for travel duration of 17 weeks
• 6.9.7.3.4 four trips to the principal residence for travel duration of 22 weeks

6.10 Weekend travel – alternatives

6.10.1 Weekend travel – alternatives: By the employee

6.10.1.1 Provided that the employee is not required by the CRA to remain at the duty travel location, an employee may choose to spend the weekend at an alternative location. Such arrangements must be made in consideration of security and diplomatic contexts.

6.10.1.2 To be eligible for alternative provisions to weekend travel to the principal residence, the employee must cancel the accommodation (and meals provided on site) at the duty travel location, provide a receipt for alternative commercial accommodation when used and not return to their principal residence or to their HQ area during the weekend.

6.10.1.3 The amount reimbursed will not exceed the cost of maintaining the employee on travel status over the weekend at the duty travel location, including the cost of accommodation, meals, incidentals and other expense allowances.

6.10.1.4 The amount reimbursed will be reduced by any expenditures incurred by the CRA on behalf of the employee at the duty travel location during the period of absence. Transportation expenses related to travel to an alternative location will not be reimbursed.

6.10.1.5 Arrangements at the alternative location are the responsibility of the employee without using the GTS. The employee assumes personal liability as if the employee was not on travel status.

6.10.2 Weekend travel – alternatives: By another person

6.10.2.1 As an alternative to weekend travel to the principal residence by the employee, another person may be authorized to travel to the employee's duty travel location when the transportation cost does not exceed the cost of the employee travelling to their principal residence for the weekend in accordance with sections 6.9.6 Weekend travel to the principal residence: Within Canada and the Continental U.S.A. and 6.9.7 Weekend travel to the principal residence: Travel outside Canada or the Continental U.S.A. Such arrangements must be made in consideration of security and diplomatic contexts.

• 6.10.2.1.1 Authorized travel to the employee's duty travel location by another person does not need to occur over the weekend.

6.10.2.2 All air travel arrangements must be processed through the GTS unless there are other more practical and economical modes of transportation.

6.10.2.3 The CRA will only cover the transportation expenditures for the other person and will not be responsible for any other expenses incurred by this person.

• 6.10.2.3.1 Transportation expenditures (such as airport shuttle, taxi or ridesharing company fare) from the other person’s principal residence to the carrier’s terminal and vice versa will be reimbursed. Transportation expenditures from the carrier’s terminal to the employee’s accommodation at the duty travel location and vice versa will be reimbursed.
  
  • 6.10.2.3.1.1 If the employee chooses to meet the other person somewhere other than the employee’s accommodation at the duty travel location, reimbursement will be limited to the cost of travelling to the employee’s accommodation at the duty travel location.

6.10.2.4 The CRA kilometric rate will apply if a traveller-driven vehicle is used by the other person to travel to and from the employee’s duty travel location.

6.10.2.5 Insurance coverage for the other person is not the responsibility of the CRA.

6.11 Maple Leaf Lounge access

6.11.1 The Commissioner, Deputy Commissioner, assistant commissioners and deputy assistant commissioners (DAC) can register for access to the Maple Leaf Lounges.

• 6.11.1.1 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.

6.12 Special travel authorities

6.12.1 In addition to the travel requirements of this directive, some flexibility has been added for the EX Group (defined in section 6.1.1.1), the Commissioner, the Deputy Commissioner, the Taxpayers’ Ombudsperson while travelling on CRA business which is aligned with the TB’s Special Travel Authorities.

6.12.2 Special travel authorities: Transportation

6.12.2.1 Actual and reasonable expenditures may be claimed for taxis and parking without receipts.

6.12.3 Special travel authorities: Meals

6.12.3.1 The daily meal allowances in Appendix B – Allowances within Canada and the Continental U.S.A or Appendix C – Allowances outside Canada and the Continental U.S.A or actual and reasonable expenditures for meals, based on receipts, may be claimed.

6.12.3.2 Actual and reasonable meal expenditures must not include alcohol, expenditures associated with guests or co-workers, or the additional cost of room service which is to be identified in the travel expense claim. An employee must submit the actual receipt for their individual meal, rather than submit a receipt that covers a number of people.

6.12.3.3 When actual and reasonable expenditures are claimed for a given meal, meal allowances are applicable to other meals purchased that day (and no receipts are required).

6.12.4 Special travel authorities: Incidental expense allowance

6.12.4.1 Travel 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 expenses instead of the pre-determined incidental expense allowance, then all incidental expense reimbursements incurred on that trip will be on the basis of receipts.

6.12.5 Special travel authorities: Commissioner

6.12.5.1 The Commissioner also has discretion over the use of business class travel (which must be booked through the GTS), commercial accommodation selection, actual and reasonable expenditures for meals (excluding alcohol) and incidentals in excess of the allowances (based on receipts).

6.13 Contractors

6.13.1 Contractors are reimbursed the meals, kilometric rates and incidental expense allowances specified in Appendix A – CRA Kilometric Rates, Appendix B – Allowances within Canada and the Continental U.S.A, and Appendix C – Allowances outside Canada and the Continental U.S.A.

6.13.2 Contractors are not entitled to reimbursement of expenditures related to dependant care and weekend travel to the principal residence.

6.13.3 Contractors who use a privately owned 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.

6.14 Workplace change

6.14.1 Employees may be entitled to reimbursement of travel expenditures in accordance with this directive when there is a change in an employee’s workplace that is not the result of an appointment or an administrative action as per the Procedures for staffing (Staffing Program).

6.14.2 Employees must be provided with written notice of the change. The written notice to the employee cannot be backdated.

6.14.3 Tables 4 and 5 illustrate how the type and length of workplace change and provision of the written notice determines if an employee is entitled to reimbursement of travel expenditures between their principal residence and the new workplace in accordance with this directive.

6.15 Non-standard expenses and selections

6.15.1 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 delegated manager approval before making travel arrangements. Examples of non-standard selections include rental vehicles above mid-size/intermediate size vehicles and hotels above the city rate limit.

6.15.1.1 Justifications for non-standard expenses and selections must be included in the travel expense claim.

6.16 Combined personal and business travel

6.16.1 Expenditures, including meal allowances, associated with the personal portion of travel or for the travel of another person accompanying a traveller (companion) on CRA business travel (with the exception of section 6.8.6 Additional expenditures: Special assistance), are not reimbursable.

6.16.2 When an employee wants to add a personal portion to their travel for CRA business (for example, staying the weekend at the duty travel location rather than returning to their principal residence after work on Friday), approval must be obtained from the delegated manager before making any travel arrangements. The employee must provide a cost analysis to the delegated manager as the employee will be reimbursed the cost of the most economical and direct route that would have been taken if no personal travel arrangements had been incorporated.

6.16.3 Travellers will not be reimbursed for a reduction in cost for the CRA business travel resulting from personal travel plans.

6.17 Overpayments

6.17.1 Amounts reimbursed to travellers which are not in accordance with the requirements of this directive will be recovered from the traveller as a debt owing to the Crown in accordance with the Procedures for the Recovery of Amounts Due to the Crown - Overpayments.

6.18 Recovery of travel expenses from third parties

6.18.1 The CRA may recover travel expenditures from third parties when a traveller is invited to represent the CRA at a conference/seminar or is required to travel outside Canada to review books and records as part of the Compliance Programs Branch's audit program.

6.18.2 In accordance with the Income Tax Act, the CRA may recover travel expenditures by CRA employees in relation to audits outside Canada from taxpayers unless the taxpayer is willing to provide the records within Canada.

6.19 Loyalty programs

6.19.1 Provided there are no additional expenses 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 in the travel industry.

6.20 Overtime and other disruptions to commute

6.20.1 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 a public health emergency), the employee will be reimbursed additional transportation expenses incurred between the principal residence and the workplace subject to the appliable terms and conditions of employment and Collective agreements.

6.21 Emergencies, illnesses, injuries and death while travelling

6.21.1 An employee shall be reimbursed actual and reasonable expenditures incurred as a result of illness or accident that occurs while travelling on CRA business that are additional to those which might have been incurred had the employee not been absent from their principal residence, and which were not otherwise payable to the employee under an insurance policy, the Government Employees Compensation Act (GECA), or other authority.

6.21.2. If an employee dies while travelling on CRA business, the CRA will authorize the reimbursement of actual and reasonable expenditures that are additional to those that might have been incurred had the death occurred in the HQ area.

6.21.3 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 travelling on Board business.

6.21.4 Actual and reasonable travel expenditures may be reimbursed if an employee's condition requires the presence of the next of kin or a representative of the family (in the opinion of the attending physician), as if that person was a CRA employee.

7. Roles and responsibilities

7.1 Board of Management

7.1.1 Reviews and approves the Directive on Travel.

7.2 Chair of the Audit Committee

7.2.1 Reviews the Commissioner's travel expenses on a regular basis and reports the findings to the Audit Committee.

7.3 Commissioner

7.3.1 Ensures processes are in place to provide appropriate oversight for travel expenditures.

7.3.2 Approves major exceptions to the requirements of this directive, including exception requests for members of the Board.

7.3.3 Provides pre-approval for travel within Canada for the senior Agency managers in accordance with the limits specified in the DSFA Matrix and Notes.

7.3.4 Provides financial and operational pre-approval for non-taxpayer-specific travel outside Canada for senior Agency managers and DACs in accordance with the limits specified in the DSFA Matrix and Notes.

7.3.5 Approves the travel expense claims of the senior Agency managers in accordance with the limits specified in the DSFA Matrix and Notes.

7.3.6 Approves requests for business class air travel as outlined in section 6.7.5 Transportation: Air travel.

7.3.7 Approves exceptional circumstances of disruption to commute as outlined in section 6.20 Overtime and other disruptions to commute.

7.4 Deputy Commissioner

7.4.1 Approves requests for business class air travel as outlined in section 6.7.5 Transportation: Air travel.

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

7.5.1 Approves the CRA's annual travel budget, as well as any in-year adjustments.

7.5.2 Ensures that the requirements for travel in this directive are clearly communicated to CRA employees and to any other individuals required to follow this directive.

7.5.3 Approves minor exceptions to the requirements of this directive.

7.5.4 Reviews and recommends major exceptions to the requirements of this directive to the Commissioner for approval.

7.5.5 Establishes processes, procedures and internal controls to ensure that total travel expenditures are pre-approved in accordance with the expenditure initiation authority limits specified in the DSFA Matrix and Notes.

7.5.6 Approves the Commissioner’s travel expense claims.

7.5.7 Ensures that travel expenditures for companions are not reimbursed unless clearly stated under legislation, regulations, orders-in-council, collective agreements or other applicable CRA CPIs, and reviews and recommends requests for companion travel expenditures to the Minister for pre-approval in situations not covered by these provisions.

7.5.8 Ensures that the CRA collects and retains in its financial management or related systems element B and elements F through I for both authorized and actual data in accordance with Appendix F – Trip Authorization Elements and Travel Categories.

7.5.9 Approves annual travel expenditures for publishing on the Open Government website, including the main variances from the previous fiscal year’s actual expenditures. This disclosure is to coincide with the tabling of the Departmental Results Reports.

7.6 Senior Agency managers

7.6.1 Provide pre-approval of travel expenditures in accordance with this directive and the expenditure initiation authority limits as specified in the DSFA Matrix and Notes.

7.6.2 Establish processes, procedures and internal controls within their area of responsibility, to ensure that authorization for travel in emergency situations is obtained from the highest possible level of authority available at the time of the emergency, with subsequent disclosure of the travel expenses to the Chief Financial Officer (CFO) and Assistant Commissioner (AC), Finance and Administration Branch (FAB)

7.6.3 Approve requests for overnight accommodations within a traveller’s HQ area as outlined in section 6.4.7 Accommodation: Within HQ area.

7.6.4 Ensure the timely and accurate submission of their travel expenditures in support of the proactive disclosure on the Open Government website, in accordance with sections 75 and 82 of the Access to Information Act (ATIA).

7.7 Delegated managers

7.7.1 Ensure the appropriate level of pre-approval is obtained for travel expenditures in accordance with the requirements of this directive and the expenditure initiation limits specified in the DSFA Matrix and Notes.

7.7.2 Ensure the principles in Appendix E – Guiding Principles are applied when

pre-approving travel expenditures.

7.7.3 Ensure operational pre-approval is obtained in accordance with section 7.14 Director, International Relations and Treaties Office Division, Legislative Policy and Regulatory Affairs Branch for non-taxpayer-specific travel or section 7.13 Director, International Collaboration and Exchange of Information Division, Compliance Programs Branch for taxpayer-specific travel before approving a travel request for travel outside Canada.

7.7.4 Approve the travel requests and travel claims in accordance with the requirements of this directive and the commitment authority (FAA, section 32) and certification authority (FAA, section 34) limits specified in the DSFA Matrix and Notes.

7.7.5 Ensure that all travel arrangements are in accordance with the requirements of this directive, before approving travel.

7.7.6 Ensure that when personal travel is combined with business travel, a cost analysis is included in the travel request before approving travel. When approving a travel claim with combined personal and business travel, ensure the employee is only reimbursed the amount related to the business travel portion as if no personal travel arrangements had been incorporated.

7.7.7 Ensure that trips of less than 300 kilometres by air are clearly justified before approving travel as outlined in section 6.7.5 Transportation: Air travel.

7.7.8 Ensure ML 1 approval is obtained when overnight accommodation within a traveller’s HQ area is required as outlined in section 6.4.7 Accommodation: Within HQ area.

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

7.8.1 Approves and publishes updates to the rates and allowances for travel on a periodic basis.

7.8.2 Approves proactive disclosure reports on travel expenditures for the Minister, Parliamentary Secretaries and their exempt staff, the Commissioner, Deputy Commissioner, Taxpayers’ Ombudsperson, ACs, DACs, equivalent levels and employees acting in these positions for publishing on the Open Government website in accordance with sections 75 and 82 of the ATIA and the TB’s Guide to the Proactive Publication of Travel and Hospitality Expenses.

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

7.9.1 Seeks approval from the CFO and AC, FAB to establish the CRA's annual travel budget, as well as any in-year adjustments.

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

7.10 Director General, Financial Management Advisory Services Directorate, Finance and Administration Branch and Regional Director, Finance and Administration Branch

7.10.1 Seeks expenditure pre-approval of travel in accordance with the limits specified in the DSFA Matrix and Notes on behalf of their respective clients.

7.11 Director, Contracting Division, Administration Directorate, Finance and Administration Branch

7.11.1 Ensures travel entitlements in contracts are in accordance with the requirements of this directive.

7.11.2 Ensures the travel rates and allowances included in a contract as a basis for contractors’ reimbursement are those specified in Appendix A – CRA Kilometric Rates, Appendix B – Allowances within Canada and the Continental U.S.A, and Appendix C – Allowances outside Canada and the Continental U.S.A.

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

7.12.1 Initiates and coordinates the Travel Plan in accordance with the Procedures on Travel.

7.12.2 Develops tools and provides advice, guidance and training pertaining to processes, procedures, systems and internal controls over financial management supporting the management of travel expenditures.

7.12.3 Monitors actual travel expenditures against the approved Travel Plan to ensure the proper pre-approval was obtained.

7.12.4 Monitors and verifies actual travel expenditures to ensure compliance with the requirements of this directive and the DSFA Matrix and Notes.

7.12.5 Prepares proactive disclosure reports on travel in accordance with sections 75 and 82 of the ATIA and the TB’s Guide to the Proactive Publication of Travel and Hospitality Expenses.

7.12.6 Prepares annual reports on travel expenditures for publication on the Open Government website, including main variances from the previous fiscal year's actual expenditures.

7.12.7 Publishes the approved proactive disclosure reports on the Open Government website.

7.12.8 Liaises with Public Services and Procurement Canada and external suppliers for the management of travel services and IDTCs.

7.13 Director, International Collaboration and Exchange of Information Division, Compliance Programs Branch

7.13.1 Provides operational pre-approval for taxpayer-specific travel outside of Canada.

7.14 Director, International Relations and Treaties Office Division, Legislative Policy and Regulatory Affairs Branch

7.14.1 Provides operational pre-approval for non-taxpayer-specific travel outside of Canada with the exception of the senior Agency managers and DACs, which are approved by the Commissioner.

7.14.2 Provides advice and assistance pertaining to travel outside of Canada.

7.15 Employees/travellers

7.15.1 Ensure the appropriate level of pre-approval is obtained for travel expenditures in accordance with the requirements of this directive and the expenditure initiation limits specified in the DSFA Matrix and Notes before making travel arrangements.

7.15.2 Ensure the principles in Appendix E – Guiding Principles are applied when making travel arrangements.

7.15.3 Consult with the FRAD to resolve uncertainties related to travel expenditures before making travel arrangements.

7.15.4 Ensure travel claims are submitted for reimbursement within 30 calendar days after the travel is completed, including all documentation, receipts and written justifications as required in accordance with this directive. For the purposes of the year-end exercise, travel claims must be submitted within the first five business days in April.

7.15.5 Ensure original documents are retained until the pre- or post-payment audit has been completed and the FRAD is satisfied that the electronic documents are legible.

7.15.6 Ensures travel advances and the IDTC are safeguarded.

8. References

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

• Aeronautics Act
• Canadian Human Rights Act
• Canada Revenue Agency Act
• Employment Equity Act
• Financial Administration Act
• Governance Employees Compensation Act
• Income Tax Act
• Privacy Act

8.2 Related instruments and information:

• Accommodation and Car Rental Directory (PSPC)
• Appendix B – Delegation of Spending and Financial Authorities Matrix for Agency Activities, Directive on DSFOA
• Appendix C – Delegation of Spending and Financial Authorities Matrix Supplementary Notes, Directive on DSFOA
• Canada Revenue Agency Policy on Sustainable Development
• Code of Integrity and Professional Conduct
• Collective agreements
• CRA Foundation Framework for Corporate Policy
• Departmental Results Reports
• Directive on Delegation of Spending, Financial and Other Authorities for Agency and Administered Activities
• Directive on discipline
• Directive on Hospitality, Conference and Event Expenditures
• Directive on Relocation
• Directive on Terms and Conditions of Employment
• Directive on Terms and Conditions of Employment for the Executive (EX) Group
• Directive on Terms and Conditions of Employment for the Human Resources Occupational Group
• Driver Safety Standard Operating Procedures
• International Air Transport Association
• International Relations and Treaties Office Division
• National Joint Council
• Policy Framework for Financial Management and Financial Administration
• Policy on Financial Management and Financial Administration
• Policy on Workplace Management
• Procedures for Handling Grievances – Labour Relations
• Procedures on the Duty to Accommodate
• Procedures for recourse of the Executive (EX) Group
• Procedures for the Recovery of Amounts Due to the Crown - Overpayments
• Procedures on Travel
• Special Travel Authorities (TB)
• Sustainable Development Strategies
• Work Arrangements

9. Enquiries

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

10. Version history

11. Appendix A – CRA Kilometric Rates

Appendix A – CRA Kilometric Rates

12. Appendix B – Allowances within Canada and the Continental U.S.A

Appendix B – Allowances within Canada and the Continental U.S.A

13. Appendix C – Allowances outside Canada and the Continental U.S.A

Appendix C – Allowances outside Canada and the Continental U.S.A

14. Appendix D – Definitions

D.1 The following key terms, found in this directive, are defined in the Workplace Management – Glossary of definitions:

• Alternate designated workplace
• Designated workplace
• Workplace

D.2 The following key term, found in this directive, is defined in the Procurement and Assets Management Glossary:

• Contractor

D.3 The following key terms, found in this directive, are defined in the FAD Lexicon:

• Actual and reasonable expenses
• Basic insurance
• Car sharing
• Commercial accommodation
• Companion
• Continuous air travel
• Corporate residence
• CRA business travel
• CRA kilometric rate
• Delegated manager
• Dependant
• Employee
• Extended travel
• Government and institutional accommodation
• Government Travel Service
• Headquarters Area
• Individual designated travel card
• Incidental expense allowance
• Internal governance (for travel category)
• Key stakeholders (for travel category)
• Live-in conferences, meetings or training courses
• Local travel
• Non-public servant
• Operational activities
• Other travel
• Point of call
• Principal residence
• Private non-commercial accommodation
• Public servant
• Receipt
• Ridesharing
• Secondary Residence
• Senior Agency managers
• Spouse or common-law partner
• Supplementary business insurance
• Training activity (for travel category)
• Traveller
• Travel status
• Weekend

15. Appendix E – Guiding Principles

E.1 Table 6 illustrates the principles that guide the planning, approval, recording and reporting of travel expenditures.

16. Appendix F – Trip Authorization Elements and Travel Categories

F.1 To align with reporting requirements, the elements in Table 7 must be included in the travel authorization form for expenditure initiation purposes.

F.2 The travel categories required for the travel authorization form are as follows:

• F.2.1 Operational activities: Travel required to support CRA operational activities (other than the following four categories) or legislative or legal requirements.
• F.2.2 Key stakeholders: Travel necessary to engage key stakeholders in relation to such matters as policy, program or regulatory development or renewal.
• F.2.3 Internal governance: Travel necessary to support sound internal governance within the CRA.
• F.2.4 Training: Travel to enable the training of public servants. Training is defined as formal learning activities, which include a curriculum and established learning objectives, and where the primary purpose is to enable participants to maintain or acquire skills or knowledge.
• F.2.5 Other travel: Any travel that does not meet any of the other categories.