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Current CRA website
Appendix C: Daily Meal Rates at Locations Abroad
Appendix C: Daily Meal Rates at Locations Abroad Effective: January 1, 2024 Notes: (A) The incidental expense allowance shall be paid to CRA travellers at the following rates for commercial, private non-commercial, government, and institutional accommodation: 32% of the meal total when the three meal allowances are listed in the table below; 40% of the meal total when only lunch and dinner meal allowances are listed in the table below; 40% of actual and reasonable expenses when no meal allowance has been established in a given country or where sudden changes in currency exchange rates or high inflationary trends may invalidate the specified meal allowance. ... Appendix C – Daily Meal Rates at Locations Abroad Country City Meal Rate Incidental Amount Grand Total (taxes included) Breakfast Lunch Dinner Total Meals (taxes included) Afghanistan – US Dollar (USD) Kabul * * * * 17.50 CAD * Kandahar * * * * 17.50 CAD * Other * * * * 17.50 CAD * Albania – Euro (EUR) Tirana 13.10 21.30 30.25 64.65 20.69 85.34 Other 10.48 17.04 24.20 51.72 16.55 68.27 Algeria – Canadian Dollar (CAD) Algiers 32.70 60.05 81.55 174.30 55.78 230.08 Other 26.16 48.04 65.24 139.44 44.62 184.06 Andorra – Euro (EUR) Note: One rate for country Andorra la Vella * * * * 17.50 CAD * Angola – Canadian Dollar (CAD) Luanda * 67.00 79.25 146.25 58.50 204.75 Other * 53.60 63.40 117.00 46.80 163.80 Anguilla – US Dollar (USD) Note: One rate for country The Valley 25.25 61.10 82.55 168.90 54.05 222.95 Antarctica – Canadian Dollar (CAD) Note: One rate for country Antarctica * * * * 17.50 CAD * Antigua and Barbuda – US Dollar (USD) Note: One rate for country St. ... Petersburg 2,215.00 3,195.00 4,895.00 10,305.00 3,297.60 13,602.60 Other 1,684.00 2,892.00 4,140.00 8,716.00 2,789.12 11,505.12 Rwanda – Rwanda Franc (RWF) Kigali 17,800.00 20,900.00 25,500.00 64,200.00 20,544.00 84,744.00 Other 14,240.00 16,720.00 20,400.00 51,360.00 16,435.20 67,795.20 Saint Helena – Saint Helena Pound (SHP) NOTE: One Rate for Country Jamestown * * * * 17.50 CAD * Saint Kitts and Nevis – US Dollar (USD) NOTE: One Rate for Country Basseterre 31.50 61.70 78.90 172.10 55.07 227.17 Saint Lucia – East Caribbean Dollar (XCD) NOTE: One Rate for Country Castries 68.50 148.50 199.00 416.00 133.12 549.12 Saint Martin – Euro (EUR) NOTE: One Rate for Country Marigot 19.00 51.35 64.80 135.15 43.25 178.40 Saint Vincent and the Grenadines- East Caribbean Dollar (XCD) NOTE: One Rate for Country Kingstown 53.50 100.50 144.50 298.50 95.52 394.02 Saint-Pierre-et-Miquelon- Euro (EUR) NOTE: One Rate for Country Saint-Pierre * * * * 17.50 CAD * Samoa – Tala (WST) NOTE: One Rate for Country Apia 61.00 132.00 171.00 364.00 116.48 480.48 San Marino – Euro (EUR) NOTE: One Rate for Country San Marino * * * * 17.50 CAD * Sao Tomé and Principe – US Dollar (USD) NOTE: One Rate for Country Sao Tomé 19.75 30.15 39.10 89.00 28.48 117.48 Saudi Arabia – Saudi Riyal (SAR) Jeddah 112.00 193.50 265.00 570.50 182.56 753.06 Riyadh 157.00 198.00 295.50 650.50 208.16 858.66 Other 125.60 158.40 236.40 520.40 166.53 686.93 Senegal – CFA Franc BCEAO (XOF) Dakar 9,600.00 16,050.00 23,600.00 49,250.00 15,760.00 65,010.00 Other 7,680.00 12,840.00 18,880.00 39,400.00 12,608.00 52,008.00 Serbia – Euro (EUR) Belgrade 22.45 30.40 39.55 92.40 29.57 121.97 Other 17.96 24.32 31.64 73.92 23.65 97.57 Seychelles – Seychelles Rupee (SCR) NOTE: One Rate for Country Victoria 405.00 915.00 1,110.00 2,430.00 777.60 3,207.60 Sierra Leone – Leone (SLL) Freetown 360,000.00 809,000.00 947,000.00 2,116,000.00 677,120.00 2,793,120.00 Other 288,000.00 647,200.00 757,600.00 1,692,800.00 541,696.00 2,234,496.00 Singapore – Singapore Dollar (SGD) NOTE: One Rate for Country Singapore 43.65 68.10 91.40 203.15 65.01 268.16 Sint Maarten – Netherlands Antilles Guilder (ANG) NOTE: One Rate for Country Phillipsburg 48.20 93.20 124.70 266.10 85.15 351.25 Slovakia – Euro (EUR) Bratislava 25.70 44.75 66.65 137.10 43.87 180.97 Other 20.56 35.80 53.32 109.68 35.10 144.78 Slovenia – Euro (EUR) Ljubljana 19.50 36.95 55.10 111.55 35.70 147.25 Other 15.60 29.56 44.08 89.24 28.56 117.80 Solomon Islands – Solomon Islands Dollar (SBD) NOTE: One Rate for Country Honiara 185.50 334.50 424.00 944.00 302.08 1,246.08 Somalia – Somali Shilling (SOS) NOTE: One Rate for Country Mogadiscio * * * * 17.50 CAD * South Africa – Rand (ZAR) Cape Town 195.00 318.50 432.50 946.00 302.72 1,248.72 Durban 204.50 370.50 500.00 1,075.00 344.00 1,419.00 Johannesburg 229.50 363.00 481.00 1,073.50 343.52 1,417.02 Pretoria 163.00 240.00 310.50 713.50 228.32 941.82 Other 130.40 192.00 248.40 570.80 182.66 753.46 South Sudan – Canadian Dollar (CAD) Juba 24.70 46.45 52.95 124.10 39.71 163.81 Other 19.76 37.16 42.36 99.28 31.77 131.05 Spain – Euro (EUR) Barcelona 20.05 40.20 53.80 114.05 36.50 150.55 Madrid 25.40 40.00 57.65 123.05 39.38 162.43 Other 20.32 32.00 46.12 98.44 31.50 129.94 Sri Lanka – Sri Lanka Rupee (LKR) Colombo 4,790.00 6,820.00 10,190.00 21,800.00 6,976.00 28,776.00 Other 3,832.00 5,456.00 8,152.00 17,440.00 5,580.80 23,020.80 Sudan – Canadian Dollar (CAD) Khartoum 41.85 57.10 70.80 169.75 54.32 224.07 Other 33.48 45.68 56.64 135.80 43.46 179.26 Suriname – Canadian Dollar (CAD) NOTE: One Rate for Country Paramaribo * 47.00 67.40 114.40 45.76 160.16 Sweden – Swedish Krona (SEK) Stockholm 343.00 622.00 775.00 1,740.00 556.80 2,296.80 Other 274.40 497.60 620.00 1,392.00 445.44 1,837.44 Switzerland – Swiss Franc (CHF) Bern 26.00 56.80 73.00 155.80 49.86 205.66 Davos 29.30 60.55 81.15 171.00 54.72 225.72 Geneva 44.05 59.90 77.90 181.85 58.19 240.04 Zurich 30.60 60.05 76.35 167.00 53.44 220.44 Other 20.80 45.44 58.40 124.64 39.88 164.52 Syria – Syrian Pound (SYP) Damascus * * * * 17.50 CAD * Other * * * * 17.50 CAD * Taiwan – New Taiwan Dollar (TWD) NOTE: One Rate for Country Taipei 820.00 1,305.00 2,035.00 4,160.00 1,331.20 5,491.20 Tajikistan – US Dollar (USD) NOTE: One Rate for Country Dushanbe 17.15 23.85 28.90 69.90 22.37 92.27 Tanzania – Canadian Dollar (CAD) Dar es Salaam 25.35 37.10 48.45 110.90 35.49 146.39 Other 20.28 29.68 38.76 88.72 28.39 117.11 Thailand – Baht (THB) Bangkok 775.00 1,070.00 1,655.00 3,500.00 1,120.00 4,620.00 Other 620.00 856.00 1,324.00 2,800.00 896.00 3,696.00 Timor-Leste (formerly East Timor)- US Dollar (USD) NOTE: One Rate for Country Dili 11.95 29.10 40.20 81.25 26.00 107.25 Togo – CFA Franc BCEAO (XOF) Lomé 13,000.00 23,150.00 27,850.00 64,000.00 20,480.00 84,480.00 Other 10,400.00 18,520.00 22,280.00 51,200.00 16,384.00 67,584.00 Tokelau – New Zealand Dollar (NZD) NOTE: One Rate for Country Tokelau * * * * 17.50 CAD * Tonga – Pa'anga (TOP) NOTE: One Rate for Country Nuku'alofa 50.05 95.40 131.15 276.60 88.51 365.11 Trinidad and Tobago – Trinidad and Tobago Dollar (TTD) Port of Spain 182.50 268.00 411.00 861.50 275.68 1,137.18 Tobago 164.00 248.50 402.00 814.50 260.64 1,075.14 Tunisia – Tunisian Dinar (TND) Tunis 50.05 95.80 117.40 263.25 84.24 347.49 Other 40.04 76.64 93.92 210.60 67.39 277.99 Turkey – Euro (EUR) Ankara 24.75 22.15 28.90 75.80 24.26 100.06 Istanbul 23.40 23.70 30.90 78.00 24.96 102.96 Other 19.80 17.72 23.12 60.64 19.40 80.04 Turkmenistan – New Manat (TMT) NOTE: One Rate for Country Ashgabat 123.50 222.50 269.50 615.50 196.96 812.46 Turks and Caicos (Grand Turk)- US Dollar (USD) Cockburn Town 30.90 54.70 78.40 164.00 52.48 216.48 Turks and Caicos (Providenciales)- US Dollar (USD) Provo 32.75 60.00 86.90 179.65 57.49 237.14 Tuvalu – Australian Dollar (AUD) NOTE: One Rate for Country Funafuti * * * * 17.50 CAD * Uganda – Uganda Shilling (UGX) Kampala 69,700.00 81,600.00 99,800.00 251,100.00 80,352.00 331,452.00 Other 55,760.00 65,280.00 79,840.00 200,880.00 64,281.60 265,161.60 Ukraine – Hryvnia (UAH) Kyiv 835.00 1,305.00 1,810.00 3,950.00 1,264.00 5,214.00 Other 668.00 1,044.00 1,448.00 3,160.00 1,011.20 4,171.20 United Arab Emirates – United Arab Emirates Dirham (AED) Abu Dhabi 158.50 242.00 340.00 740.50 236.96 977.46 Dubai 116.50 227.50 305.00 649.00 207.68 856.68 Other 126.80 193.60 272.00 592.40 189.57 781.97 United Kingdom (includes Northern Ireland)- Pound Sterling (GBP) London 23.25 39.20 51.50 113.95 36.46 150.41 Other 18.60 31.36 41.20 91.16 29.17 120.33 United States of America (Outside the Continental USA ONLY: Guam, Hawaii, Northern Marianas, Puerto Rico and Virgin Islands)- US Dollar (USD) Outside Continental USA 24.35 24.65 60.45 109.45 17.50 126.95 Uruguay – Canadian Dollar (CAD) Montevideo 33.95 59.05 69.45 162.45 51.98 214.43 Other 27.16 47.24 55.56 129.96 41.59 171.55 Uzbekistan – US Dollar (USD) NOTE: One Rate for Country Tashkent 12.90 19.85 29.55 62.30 19.94 82.24 Vanuatu – Vatu (VUV) Port Vila 3,690.00 6,250.00 8,340.00 18,280.00 5,849.60 24,129.60 Other 2,952.00 5,000.00 6,672.00 14,624.00 4,679.68 19,303.68 Venezuela – Canadian Dollar (CAD) Caracas * * * * 17.50 CAD * Other * * * * 17.50 CAD * Vietnam – Vietnamese Dong (VND) Hanoi 579,000.00 970,000.00 1,221,000.00 2,770,000.00 886,400.00 3,656,400.00 Ho Chi Minh City 506,000.00 914,000.00 1,144,000.00 2,564,000.00 820,480.00 3,384,480.00 Other 463,200.00 776,000.00 976,800.00 2,216,000.00 709,120.00 2,925,120.00 Virgin Islands (British) – US Dollar (USD) NOTE: One Rate for Country Road Town 21.70 44.45 60.15 126.30 40.42 166.72 Yemen – US Dollar (USD) Aden * * * * 17.50 CAD * Sana'a * * * * 17.50 CAD * Other * * * * 17.50 CAD * Zambia – US Dollar (USD) Lusaka 21.85 26.55 33.25 81.65 26.13 107.78 Other 17.48 21.24 26.60 65.32 20.90 86.22 Zimbabwe – US Dollar (USD) Harare 34.30 56.15 72.15 162.60 52.03 214.63 Other 27.44 44.92 57.72 130.08 41.63 171.71 Page details Date modified: 2024-01-11 ...
Current CRA website
Appendix C: Daily Meal Rates at Locations Abroad
Appendix C: Daily Meal Rates at Locations Abroad Effective: April 1, 2024 Notes: (A) The meal rates are reviewed every quarter and resulting revisions, if any, are effective January 1, April 1, July 1 and October 1. ... Appendix C – Daily Meal Rates at Locations Abroad Country City Meal Rate Incidental Amount Grand Total (taxes included) Breakfast Lunch Dinner Total Meals (taxes included) Afghanistan – US Dollar (USD) Kabul * * * * 17.50 CAD * Kandahar * * * * 17.50 CAD * Other * * * * 17.50 CAD * Albania – Euro (EUR) Tirana 13.10 21.30 30.25 64.65 20.69 85.34 Other 10.48 17.04 24.20 51.72 16.55 68.27 Algeria – Canadian Dollar (CAD) Algiers 32.70 60.05 81.55 174.30 55.78 230.08 Other 26.16 48.04 65.24 139.44 44.62 184.06 Andorra – Euro (EUR) Note: One rate for country Andorra la Vella * * * * 17.50 CAD * Angola – Canadian Dollar (CAD) Luanda * 80.55 95.30 175.85 70.34 246.19 Other * 64.44 76.24 140.68 56.27 196.95 Anguilla – US Dollar (USD) Note: One rate for country The Valley 25.25 61.10 82.55 168.90 54.05 222.95 Antarctica – Canadian Dollar (CAD) Note: One rate for country Antarctica * * * * 17.50 CAD * Antigua and Barbuda – US Dollar (USD) Note: One rate for country St. ... Petersburg 2,915.00 4,200.00 6,430.00 13,545.00 4,334.40 17,879.40 Other 2,216.00 3,800.00 5,444.00 11,460.00 3,667.20 15,127.20 Rwanda – Rwanda Franc (RWF) Kigali 17,800.00 20,900.00 25,500.00 64,200.00 20,544.00 84,744.00 Other 14,240.00 16,720.00 20,400.00 51,360.00 16,435.20 67,795.20 Saint Helena – Saint Helena Pound (SHP) NOTE: One Rate for Country Jamestown * * * * 17.50 CAD * Saint Kitts and Nevis – US Dollar (USD) NOTE: One Rate for Country Basseterre 31.50 61.70 78.90 172.10 55.07 227.17 Saint Lucia – East Caribbean Dollar (XCD) NOTE: One Rate for Country Castries 68.50 148.50 199.00 416.00 133.12 549.12 Saint Martin – Euro (EUR) NOTE: One Rate for Country Marigot 19.00 51.35 64.80 135.15 43.25 178.40 Saint Vincent and the Grenadines- East Caribbean Dollar (XCD) NOTE: One Rate for Country Kingstown 53.50 100.50 144.50 298.50 95.52 394.02 Saint-Pierre-et-Miquelon- Euro (EUR) NOTE: One Rate for Country Saint-Pierre * * * * 17.50 CAD * Samoa – Tala (WST) NOTE: One Rate for Country Apia 61.00 132.00 171.00 364.00 116.48 480.48 San Marino – Euro (EUR) NOTE: One Rate for Country San Marino * * * * 17.50 CAD * Sao Tomé and Principe – US Dollar (USD) NOTE: One Rate for Country Sao Tomé 23.85 36.45 47.25 107.55 34.42 141.97 Saudi Arabia – Saudi Riyal (SAR) Jeddah 112.00 193.50 265.00 570.50 182.56 753.06 Riyadh 157.00 198.00 295.50 650.50 208.16 858.66 Other 125.60 158.40 236.40 520.40 166.53 686.93 Senegal – CFA Franc BCEAO (XOF) Dakar 9,600.00 16,050.00 23,600.00 49,250.00 15,760.00 65,010.00 Other 7,680.00 12,840.00 18,880.00 39,400.00 12,608.00 52,008.00 Serbia – Euro (EUR) Belgrade 22.45 30.40 39.55 92.40 29.57 121.97 Other 17.96 24.32 31.64 73.92 23.65 97.57 Seychelles – Seychelles Rupee (SCR) NOTE: One Rate for Country Victoria 405.00 915.00 1,110.00 2,430.00 777.60 3,207.60 Sierra Leone – Leone (SLL) Freetown 436,000.00 980,000.00 1,148,000.00 2,564,000.00 820,480.00 3,384,480.00 Other 348,800.00 784,000.00 918,400.00 2,051,200.00 656,384.00 2,707,584.00 Singapore – Singapore Dollar (SGD) NOTE: One Rate for Country Singapore 43.65 68.10 91.40 203.15 65.01 268.16 Sint Maarten – Netherlands Antilles Guilder (ANG) NOTE: One Rate for Country Phillipsburg 48.20 93.20 124.70 266.10 85.15 351.25 Slovakia – Euro (EUR) Bratislava 25.70 44.75 66.65 137.10 43.87 180.97 Other 20.56 35.80 53.32 109.68 35.10 144.78 Slovenia – Euro (EUR) Ljubljana 19.50 36.95 55.10 111.55 35.70 147.25 Other 15.60 29.56 44.08 89.24 28.56 117.80 Solomon Islands – Solomon Islands Dollar (SBD) NOTE: One Rate for Country Honiara 185.50 334.50 424.00 944.00 302.08 1,246.08 Somalia – Somali Shilling (SOS) NOTE: One Rate for Country Mogadiscio * * * * 17.50 CAD * South Africa – Rand (ZAR) Cape Town 195.00 318.50 432.50 946.00 302.72 1,248.72 Durban 204.50 370.50 500.00 1,075.00 344.00 1,419.00 Johannesburg 229.50 363.00 481.00 1,073.50 343.52 1,417.02 Pretoria 163.00 240.00 310.50 713.50 228.32 941.82 Other 130.40 192.00 248.40 570.80 182.66 753.46 South Sudan – Canadian Dollar (CAD) Juba 24.70 46.45 52.95 124.10 39.71 163.81 Other 19.76 37.16 42.36 99.28 31.77 131.05 Spain – Euro (EUR) Barcelona 20.05 40.20 53.80 114.05 36.50 150.55 Madrid 25.40 40.00 57.65 123.05 39.38 162.43 Other 20.32 32.00 46.12 98.44 31.50 129.94 Sri Lanka – Sri Lanka Rupee (LKR) Colombo 4,790.00 6,820.00 10,190.00 21,800.00 6,976.00 28,776.00 Other 3,832.00 5,456.00 8,152.00 17,440.00 5,580.80 23,020.80 Sudan – Canadian Dollar (CAD) Khartoum 41.85 57.10 70.80 169.75 54.32 224.07 Other 33.48 45.68 56.64 135.80 43.46 179.26 Suriname – Canadian Dollar (CAD) NOTE: One Rate for Country Paramaribo * 47.00 67.40 114.40 45.76 160.16 Sweden – Swedish Krona (SEK) Stockholm 343.00 622.00 775.00 1,740.00 556.80 2,296.80 Other 274.40 497.60 620.00 1,392.00 445.44 1,837.44 Switzerland – Swiss Franc (CHF) Bern 26.00 56.80 73.00 155.80 49.86 205.66 Davos 29.30 60.55 81.15 171.00 54.72 225.72 Geneva 44.05 59.90 77.90 181.85 58.19 240.04 Zurich 30.60 60.05 76.35 167.00 53.44 220.44 Other 20.80 45.44 58.40 124.64 39.88 164.52 Syria – Syrian Pound (SYP) Damascus * * * * 17.50 CAD * Other * * * * 17.50 CAD * Taiwan – New Taiwan Dollar (TWD) NOTE: One Rate for Country Taipei 860.00 1,315.00 1,625.00 3,800.00 1,216.00 5,016.00 Tajikistan – US Dollar (USD) NOTE: One Rate for Country Dushanbe 17.15 23.85 28.90 69.90 22.37 92.27 Tanzania – Canadian Dollar (CAD) Dar es Salaam 25.35 37.10 48.45 110.90 35.49 146.39 Other 20.28 29.68 38.76 88.72 28.39 117.11 Thailand – Baht (THB) Bangkok 775.00 1,070.00 1,655.00 3,500.00 1,120.00 4,620.00 Other 620.00 856.00 1,324.00 2,800.00 896.00 3,696.00 Timor-Leste (formerly East Timor)- US Dollar (USD) NOTE: One Rate for Country Dili 11.95 29.10 40.20 81.25 26.00 107.25 Togo – CFA Franc BCEAO (XOF) Lomé 13,000.00 23,150.00 27,850.00 64,000.00 20,480.00 84,480.00 Other 10,400.00 18,520.00 22,280.00 51,200.00 16,384.00 67,584.00 Tokelau – New Zealand Dollar (NZD) NOTE: One Rate for Country Tokelau * * * * 17.50 CAD * Tonga – Pa'anga (TOP) NOTE: One Rate for Country Nuku'alofa 50.05 95.40 131.15 276.60 88.51 365.11 Trinidad and Tobago – Trinidad and Tobago Dollar (TTD) Port of Spain 182.50 268.00 411.00 861.50 275.68 1,137.18 Tobago 164.00 248.50 402.00 814.50 260.64 1,075.14 Tunisia – Tunisian Dinar (TND) Tunis 50.05 95.80 117.40 263.25 84.24 347.49 Other 40.04 76.64 93.92 210.60 67.39 277.99 Turkey – Euro (EUR) Ankara 24.75 22.15 28.90 75.80 24.26 100.06 Istanbul 23.40 23.70 30.90 78.00 24.96 102.96 Other 19.80 17.72 23.12 60.64 19.40 80.04 Turkmenistan – New Manat (TMT) NOTE: One Rate for Country Ashgabat 123.50 222.50 269.50 615.50 196.96 812.46 Turks and Caicos (Grand Turk)- US Dollar (USD) Cockburn Town 30.90 54.70 78.40 164.00 52.48 216.48 Turks and Caicos (Providenciales)- US Dollar (USD) Provo 32.75 60.00 86.90 179.65 57.49 237.14 Tuvalu – Australian Dollar (AUD) NOTE: One Rate for Country Funafuti * * * * 17.50 CAD * Uganda – Uganda Shilling (UGX) Kampala 80,400.00 94,000.00 115,100.00 289,500.00 92,640.00 382,140.00 Other 64,320.00 75,200.00 92,080.00 231,600.00 74,112.00 305,712.00 Ukraine – Hryvnia (UAH) Kyiv 835.00 1,305.00 1,810.00 3,950.00 1,264.00 5,214.00 Other 668.00 1,044.00 1,448.00 3,160.00 1,011.20 4,171.20 United Arab Emirates – United Arab Emirates Dirham (AED) Abu Dhabi 158.50 242.00 340.00 740.50 236.96 977.46 Dubai 116.50 227.50 305.00 649.00 207.68 856.68 Other 126.80 193.60 272.00 592.40 189.57 781.97 United Kingdom (includes Northern Ireland)- Pound Sterling (GBP) London 23.25 39.20 51.50 113.95 36.46 150.41 Other 18.60 31.36 41.20 91.16 29.17 120.33 United States of America (Outside the Continental USA ONLY: Guam, Hawaii, Northern Marianas, Puerto Rico and Virgin Islands)- US Dollar (USD) Outside Continental USA 24.90 25.20 61.85 111.95 17.50 129.45 Uruguay – Canadian Dollar (CAD) Montevideo 33.95 59.05 69.45 162.45 51.98 214.43 Other 27.16 47.24 55.56 129.96 41.59 171.55 Uzbekistan – US Dollar (USD) NOTE: One Rate for Country Tashkent 12.90 19.85 29.55 62.30 19.94 82.24 Vanuatu – Vatu (VUV) Port Vila 3,690.00 6,250.00 8,340.00 18,280.00 5,849.60 24,129.60 Other 2,952.00 5,000.00 6,672.00 14,624.00 4,679.68 19,303.68 Venezuela – Canadian Dollar (CAD) Caracas * * * * 17.50 CAD * Other * * * * 17.50 CAD * Vietnam – Vietnamese Dong (VND) Hanoi 579,000.00 970,000.00 1,221,000.00 2,770,000.00 886,400.00 3,656,400.00 Ho Chi Minh City 506,000.00 914,000.00 1,144,000.00 2,564,000.00 820,480.00 3,384,480.00 Other 463,200.00 776,000.00 976,800.00 2,216,000.00 709,120.00 2,925,120.00 Virgin Islands (British) – US Dollar (USD) NOTE: One Rate for Country Road Town 21.70 44.45 60.15 126.30 40.42 166.72 Yemen – US Dollar (USD) Aden * * * * 17.50 CAD * Sana'a * * * * 17.50 CAD * Other * * * * 17.50 CAD * Zambia – US Dollar (USD) Lusaka 21.85 26.55 33.25 81.65 26.13 107.78 Other 17.48 21.24 26.60 65.32 20.90 86.22 Zimbabwe – US Dollar (USD) Harare 34.30 56.15 72.15 162.60 52.03 214.63 Other 27.44 44.92 57.72 130.08 41.63 171.71 Page details Date modified: 2024-04-11 ...
Current CRA website
Appendix C: Daily Meal Rates at Locations Abroad
Appendix C: Daily Meal Rates at Locations Abroad Effective: July 1, 2024 Notes: (A) The meal rates are reviewed every quarter and resulting revisions, if any, are effective January 1, April 1, July 1 and October 1. ... Appendix C – Daily Meal Rates at Locations Abroad Country City Meal Rate Incidental Amount Grand Total (taxes included) Breakfast Lunch Dinner Total Meals (taxes included) Afghanistan – US Dollar (USD) Kabul * * * * 17.50 CAD * Kandahar * * * * 17.50 CAD * Other * * * * 17.50 CAD * Albania – Euro (EUR) Tirana 13.10 21.30 30.25 64.65 20.69 85.34 Other 10.48 17.04 24.20 51.72 16.55 68.27 Algeria – Canadian Dollar (CAD) Algiers 32.70 60.05 81.55 174.30 55.78 230.08 Other 26.16 48.04 65.24 139.44 44.62 184.06 Andorra – Euro (EUR) Note: One rate for country Andorra la Vella * * * * 17.50 CAD * Angola – Canadian Dollar (CAD) Luanda * 80.55 95.30 175.85 70.34 246.19 Other * 64.44 76.24 140.68 56.27 196.95 Anguilla – US Dollar (USD) Note: One rate for country The Valley 25.25 61.10 82.55 168.90 54.05 222.95 Antarctica – Canadian Dollar (CAD) Note: One rate for country Antarctica * * * * 17.50 CAD * Antigua and Barbuda – US Dollar (USD) Note: One rate for country St. ... Petersburg 2,915.00 4,200.00 6,430.00 13,545.00 4,334.40 17,879.40 Other 2,216.00 3,800.00 5,444.00 11,460.00 3,667.20 15,127.20 Rwanda – Rwanda Franc (RWF) Kigali 17,800.00 20,900.00 25,500.00 64,200.00 20,544.00 84,744.00 Other 14,240.00 16,720.00 20,400.00 51,360.00 16,435.20 67,795.20 Saint Helena – Saint Helena Pound (SHP) NOTE: One Rate for Country Jamestown * * * * 17.50 CAD * Saint Kitts and Nevis – US Dollar (USD) NOTE: One Rate for Country Basseterre 31.50 61.70 78.90 172.10 55.07 227.17 Saint Lucia – East Caribbean Dollar (XCD) NOTE: One Rate for Country Castries 68.50 148.50 199.00 416.00 133.12 549.12 Saint Martin – Euro (EUR) NOTE: One Rate for Country Marigot 19.00 51.35 64.80 135.15 43.25 178.40 Saint Vincent and the Grenadines- East Caribbean Dollar (XCD) NOTE: One Rate for Country Kingstown 53.50 100.50 144.50 298.50 95.52 394.02 Saint-Pierre-et-Miquelon- Euro (EUR) NOTE: One Rate for Country Saint-Pierre * * * * 17.50 CAD * Samoa – Tala (WST) NOTE: One Rate for Country Apia 61.00 132.00 171.00 364.00 116.48 480.48 San Marino – Euro (EUR) NOTE: One Rate for Country San Marino * * * * 17.50 CAD * Sao Tomé and Principe – US Dollar (USD) NOTE: One Rate for Country Sao Tomé 23.85 36.45 47.25 107.55 34.42 141.97 Saudi Arabia – Saudi Riyal (SAR) Jeddah 112.00 193.50 265.00 570.50 182.56 753.06 Riyadh 115.00 150.00 217.50 482.50 154.40 636.90 Other 92.00 120.00 174.00 386.00 123.52 509.52 Senegal – CFA Franc BCEAO (XOF) Dakar 9,600.00 16,050.00 23,600.00 49,250.00 15,760.00 65,010.00 Other 7,680.00 12,840.00 18,880.00 39,400.00 12,608.00 52,008.00 Serbia – Euro (EUR) Belgrade 22.45 30.40 39.55 92.40 29.57 121.97 Other 17.96 24.32 31.64 73.92 23.65 97.57 Seychelles – Seychelles Rupee (SCR) NOTE: One Rate for Country Victoria 405.00 915.00 1,110.00 2,430.00 777.60 3,207.60 Sierra Leone – Leone (SLL) Freetown 436,000.00 980,000.00 1,148,000.00 2,564,000.00 820,480.00 3,384,480.00 Other 348,800.00 784,000.00 918,400.00 2,051,200.00 656,384.00 2,707,584.00 Singapore – Singapore Dollar (SGD) NOTE: One Rate for Country Singapore 43.65 68.10 91.40 203.15 65.01 268.16 Sint Maarten – Netherlands Antilles Guilder (ANG) NOTE: One Rate for Country Phillipsburg 48.20 93.20 124.70 266.10 85.15 351.25 Slovakia – Euro (EUR) Bratislava 25.70 44.75 66.65 137.10 43.87 180.97 Other 20.56 35.80 53.32 109.68 35.10 144.78 Slovenia – Euro (EUR) Ljubljana 19.50 36.95 55.10 111.55 35.70 147.25 Other 15.60 29.56 44.08 89.24 28.56 117.80 Solomon Islands – Solomon Islands Dollar (SBD) NOTE: One Rate for Country Honiara 185.50 334.50 424.00 944.00 302.08 1,246.08 Somalia – Somali Shilling (SOS) NOTE: One Rate for Country Mogadiscio * * * * 17.50 CAD * South Africa – Rand (ZAR) Cape Town 195.00 318.50 432.50 946.00 302.72 1,248.72 Durban 204.50 370.50 500.00 1,075.00 344.00 1,419.00 Johannesburg 229.50 363.00 481.00 1,073.50 343.52 1,417.02 Pretoria 163.00 240.00 310.50 713.50 228.32 941.82 Other 130.40 192.00 248.40 570.80 182.66 753.46 South Sudan – Canadian Dollar (CAD) Juba 24.70 46.45 52.95 124.10 39.71 163.81 Other 19.76 37.16 42.36 99.28 31.77 131.05 Spain – Euro (EUR) Barcelona 20.05 40.20 53.80 114.05 36.50 150.55 Madrid 25.40 40.00 57.65 123.05 39.38 162.43 Other 20.32 32.00 46.12 98.44 31.50 129.94 Sri Lanka – Sri Lanka Rupee (LKR) Colombo 4,790.00 6,820.00 10,190.00 21,800.00 6,976.00 28,776.00 Other 3,832.00 5,456.00 8,152.00 17,440.00 5,580.80 23,020.80 Sudan – Canadian Dollar (CAD) Khartoum 41.85 57.10 70.80 169.75 54.32 224.07 Other 33.48 45.68 56.64 135.80 43.46 179.26 Suriname – Canadian Dollar (CAD) NOTE: One Rate for Country Paramaribo * 47.00 67.40 114.40 45.76 160.16 Sweden – Swedish Krona (SEK) Stockholm 343.00 622.00 775.00 1,740.00 556.80 2,296.80 Other 274.40 497.60 620.00 1,392.00 445.44 1,837.44 Switzerland – Swiss Franc (CHF) Bern 26.00 56.80 73.00 155.80 49.86 205.66 Davos 29.30 60.55 81.15 171.00 54.72 225.72 Geneva 44.05 59.90 77.90 181.85 58.19 240.04 Zurich 30.60 60.05 76.35 167.00 53.44 220.44 Other 20.80 45.44 58.40 124.64 39.88 164.52 Syria – Syrian Pound (SYP) Damascus * * * * 17.50 CAD * Other * * * * 17.50 CAD * Taiwan – New Taiwan Dollar (TWD) NOTE: One Rate for Country Taipei 860.00 1,315.00 1,625.00 3,800.00 1,216.00 5,016.00 Tajikistan – US Dollar (USD) NOTE: One Rate for Country Dushanbe 17.15 23.85 28.90 69.90 22.37 92.27 Tanzania – Canadian Dollar (CAD) Dar es Salaam 25.35 37.10 48.45 110.90 35.49 146.39 Other 20.28 29.68 38.76 88.72 28.39 117.11 Thailand – Baht (THB) Bangkok 775.00 1,070.00 1,655.00 3,500.00 1,120.00 4,620.00 Other 620.00 856.00 1,324.00 2,800.00 896.00 3,696.00 Timor-Leste (formerly East Timor)- US Dollar (USD) NOTE: One Rate for Country Dili 11.95 29.10 40.20 81.25 26.00 107.25 Togo – CFA Franc BCEAO (XOF) Lomé 13,000.00 23,150.00 27,850.00 64,000.00 20,480.00 84,480.00 Other 10,400.00 18,520.00 22,280.00 51,200.00 16,384.00 67,584.00 Tokelau – New Zealand Dollar (NZD) NOTE: One Rate for Country Tokelau * * * * 17.50 CAD * Tonga – Pa'anga (TOP) NOTE: One Rate for Country Nuku'alofa 50.05 95.40 131.15 276.60 88.51 365.11 Trinidad and Tobago – Trinidad and Tobago Dollar (TTD) Port of Spain 182.50 268.00 411.00 861.50 275.68 1,137.18 Tobago 164.00 248.50 402.00 814.50 260.64 1,075.14 Tunisia – Tunisian Dinar (TND) Tunis 50.05 95.80 117.40 263.25 84.24 347.49 Other 40.04 76.64 93.92 210.60 67.39 277.99 Turkey – Euro (EUR) Ankara 24.75 22.15 28.90 75.80 24.26 100.06 Istanbul 23.40 23.70 30.90 78.00 24.96 102.96 Other 19.80 17.72 23.12 60.64 19.40 80.04 Turkmenistan – New Manat (TMT) NOTE: One Rate for Country Ashgabat 123.50 222.50 269.50 615.50 196.96 812.46 Turks and Caicos (Grand Turk)- US Dollar (USD) Cockburn Town 30.90 54.70 78.40 164.00 52.48 216.48 Turks and Caicos (Providenciales)- US Dollar (USD) Provo 32.75 60.00 86.90 179.65 57.49 237.14 Tuvalu – Australian Dollar (AUD) NOTE: One Rate for Country Funafuti * * * * 17.50 CAD * Uganda – Uganda Shilling (UGX) Kampala 80,400.00 94,000.00 115,100.00 289,500.00 92,640.00 382,140.00 Other 64,320.00 75,200.00 92,080.00 231,600.00 74,112.00 305,712.00 Ukraine – Hryvnia (UAH) Kyiv 835.00 1,305.00 1,810.00 3,950.00 1,264.00 5,214.00 Other 668.00 1,044.00 1,448.00 3,160.00 1,011.20 4,171.20 United Arab Emirates – United Arab Emirates Dirham (AED) Abu Dhabi 158.50 242.00 340.00 740.50 236.96 977.46 Dubai 116.50 227.50 305.00 649.00 207.68 856.68 Other 126.80 193.60 272.00 592.40 189.57 781.97 United Kingdom (includes Northern Ireland)- Pound Sterling (GBP) London 23.25 39.20 51.50 113.95 36.46 150.41 Other 18.60 31.36 41.20 91.16 29.17 120.33 United States of America (Outside the Continental USA ONLY: Guam, Hawaii, Northern Marianas, Puerto Rico and Virgin Islands)- US Dollar (USD) Outside Continental USA 24.90 25.20 61.85 111.95 17.50 129.45 Uruguay – Canadian Dollar (CAD) Montevideo 40.65 70.70 83.15 194.50 62.24 256.74 Other 32.52 56.56 66.52 155.60 49.79 205.39 Uzbekistan – US Dollar (USD) NOTE: One Rate for Country Tashkent 12.90 19.85 29.55 62.30 19.94 82.24 Vanuatu – Vatu (VUV) Port Vila 3,690.00 6,250.00 8,340.00 18,280.00 5,849.60 24,129.60 Other 2,952.00 5,000.00 6,672.00 14,624.00 4,679.68 19,303.68 Venezuela – Canadian Dollar (CAD) Caracas * * * * 17.50 CAD * Other * * * * 17.50 CAD * Vietnam – Vietnamese Dong (VND) Hanoi 579,000.00 970,000.00 1,221,000.00 2,770,000.00 886,400.00 3,656,400.00 Ho Chi Minh City 506,000.00 914,000.00 1,144,000.00 2,564,000.00 820,480.00 3,384,480.00 Other 463,200.00 776,000.00 976,800.00 2,216,000.00 709,120.00 2,925,120.00 Virgin Islands (British) – US Dollar (USD) NOTE: One Rate for Country Road Town 21.70 44.45 60.15 126.30 40.42 166.72 Yemen – US Dollar (USD) Aden * * * * 17.50 CAD * Sana'a * * * * 17.50 CAD * Other * * * * 17.50 CAD * Zambia – US Dollar (USD) Lusaka 9.10 15.80 18.85 43.75 14.00 57.75 Other 7.28 12.64 15.08 35.00 11.20 46.20 Zimbabwe – US Dollar (USD) Harare 34.30 56.15 72.15 162.60 52.03 214.63 Other 27.44 44.92 57.72 130.08 41.63 171.71 Page details Date modified: 2024-07-05 ...
Current CRA website
Appendix C: Daily Meal Rates at Locations Abroad
Appendix C: Daily Meal Rates at Locations Abroad Effective: October 1, 2024 Notes: (A) The meal rates are reviewed every quarter and resulting revisions, if any, are effective January 1, April 1, July 1 and October 1. ... Appendix C – Daily Meal Rates at Locations Abroad Country City Meal Rate Incidental Amount Grand Total (taxes included) Breakfast Lunch Dinner Total Meals (taxes included) Afghanistan – US Dollar (USD) Kabul * * * * 17.50 CAD * Kandahar * * * * 17.50 CAD * Other * * * * 17.50 CAD * Albania – Euro (EUR) Tirana 13.10 21.30 30.25 64.65 20.69 85.34 Other 10.48 17.04 24.20 51.72 16.55 68.27 Algeria – Canadian Dollar (CAD) Algiers 38.30 70.40 95.60 204.30 65.38 269.68 Other 30.64 56.32 76.48 163.44 52.30 215.74 Andorra – Euro (EUR) Note: One rate for country Andorra la Vella * * * * 17.50 CAD * Angola – Canadian Dollar (CAD) Luanda * 95.65 113.20 208.85 83.54 292.39 Other * 76.52 90.56 167.08 66.83 233.91 Anguilla – US Dollar (USD) Note: One rate for country The Valley 25.25 61.10 82.55 168.90 54.05 222.95 Antarctica – Canadian Dollar (CAD) Note: One rate for country Antarctica * * * * 17.50 CAD * Antigua and Barbuda – US Dollar (USD) Note: One rate for country St. ... Petersburg 2,915.00 4,200.00 6,430.00 13,545.00 4,334.40 17,879.40 Other 2,216.00 3,800.00 5,444.00 11,460.00 3,667.20 15,127.20 Rwanda – Rwanda Franc (RWF) Kigali 17,800.00 20,900.00 25,500.00 64,200.00 20,544.00 84,744.00 Other 14,240.00 16,720.00 20,400.00 51,360.00 16,435.20 67,795.20 Saint Helena – Saint Helena Pound (SHP) NOTE: One Rate for Country Jamestown * * * * 17.50 CAD * Saint Kitts and Nevis – US Dollar (USD) NOTE: One Rate for Country Basseterre 31.50 61.70 78.90 172.10 55.07 227.17 Saint Lucia – East Caribbean Dollar (XCD) NOTE: One Rate for Country Castries 68.50 148.50 199.00 416.00 133.12 549.12 Saint Martin – Euro (EUR) NOTE: One Rate for Country Marigot 19.00 51.35 64.80 135.15 43.25 178.40 Saint Vincent and the Grenadines- East Caribbean Dollar (XCD) NOTE: One Rate for Country Kingstown 53.50 100.50 144.50 298.50 95.52 394.02 Saint-Pierre-et-Miquelon- Euro (EUR) NOTE: One Rate for Country Saint-Pierre * * * * 17.50 CAD * Samoa – Tala (WST) NOTE: One Rate for Country Apia 61.00 132.00 171.00 364.00 116.48 480.48 San Marino – Euro (EUR) NOTE: One Rate for Country San Marino * * * * 17.50 CAD * Sao Tomé and Principe – US Dollar (USD) NOTE: One Rate for Country Sao Tomé 23.85 36.45 47.25 107.55 34.42 141.97 Saudi Arabia – Saudi Riyal (SAR) Jeddah 116.50 178.50 220.50 515.50 164.96 680.46 Riyadh 115.00 150.00 217.50 482.50 154.40 636.90 Other 92.00 120.00 174.00 386.00 123.52 509.52 Senegal – CFA Franc BCEAO (XOF) Dakar 9,600.00 16,050.00 23,600.00 49,250.00 15,760.00 65,010.00 Other 7,680.00 12,840.00 18,880.00 39,400.00 12,608.00 52,008.00 Serbia – Euro (EUR) Belgrade 26.15 35.35 46.00 107.50 34.40 141.90 Other 20.92 28.28 36.80 86.00 27.52 113.52 Seychelles – Seychelles Rupee (SCR) NOTE: One Rate for Country Victoria 405.00 915.00 1,110.00 2,430.00 777.60 3,207.60 Sierra Leone – Leone (SLL) Freetown 436,000.00 980,000.00 1,148,000.00 2,564,000.00 820,480.00 3,384,480.00 Other 348,800.00 784,000.00 918,400.00 2,051,200.00 656,384.00 2,707,584.00 Singapore – Singapore Dollar (SGD) NOTE: One Rate for Country Singapore 46.10 70.05 88.45 204.60 65.47 270.07 Sint Maarten – Netherlands Antilles Guilder (ANG) NOTE: One Rate for Country Phillipsburg 48.20 93.20 124.70 266.10 85.15 351.25 Slovakia – Euro (EUR) Bratislava 25.70 44.75 66.65 137.10 43.87 180.97 Other 20.56 35.80 53.32 109.68 35.10 144.78 Slovenia – Euro (EUR) Ljubljana 19.50 36.95 55.10 111.55 35.70 147.25 Other 15.60 29.56 44.08 89.24 28.56 117.80 Solomon Islands – Solomon Islands Dollar (SBD) NOTE: One Rate for Country Honiara 185.50 334.50 424.00 944.00 302.08 1,246.08 Somalia – Somali Shilling (SOS) NOTE: One Rate for Country Mogadiscio * * * * 17.50 CAD * South Africa – Rand (ZAR) Cape Town 232.50 380.00 516.00 1,128.50 361.12 1,489.62 Durban 244.00 442.50 596.50 1,283.00 410.56 1,693.56 Johannesburg 274.00 433.00 574.00 1,281.00 409.92 1,690.92 Pretoria 194.50 286.50 370.50 851.50 272.48 1,123.98 Other 155.60 229.20 296.40 681.20 217.98 899.18 South Sudan – Canadian Dollar (CAD) Juba 24.70 46.45 52.95 124.10 39.71 163.81 Other 19.76 37.16 42.36 99.28 31.77 131.05 Spain – Euro (EUR) Barcelona 20.05 40.20 53.80 114.05 36.50 150.55 Madrid 25.40 40.00 57.65 123.05 39.38 162.43 Other 20.32 32.00 46.12 98.44 31.50 129.94 Sri Lanka – Sri Lanka Rupee (LKR) Colombo 4,790.00 6,820.00 10,190.00 21,800.00 6,976.00 28,776.00 Other 3,832.00 5,456.00 8,152.00 17,440.00 5,580.80 23,020.80 Sudan – Canadian Dollar (CAD) Khartoum 41.85 57.10 70.80 169.75 54.32 224.07 Other 33.48 45.68 56.64 135.80 43.46 179.26 Suriname – Canadian Dollar (CAD) NOTE: One Rate for Country Paramaribo * 63.30 90.75 154.05 61.62 215.67 Sweden – Swedish Krona (SEK) Stockholm 343.00 622.00 775.00 1,740.00 556.80 2,296.80 Other 274.40 497.60 620.00 1,392.00 445.44 1,837.44 Switzerland – Swiss Franc (CHF) Bern 26.00 56.80 73.00 155.80 49.86 205.66 Davos 29.30 60.55 81.15 171.00 54.72 225.72 Geneva 44.05 59.90 77.90 181.85 58.19 240.04 Zurich 30.60 60.05 76.35 167.00 53.44 220.44 Other 20.80 45.44 58.40 124.64 39.88 164.52 Syria – Syrian Pound (SYP) Damascus * * * * 17.50 CAD * Other * * * * 17.50 CAD * Taiwan – New Taiwan Dollar (TWD) NOTE: One Rate for Country Taipei 860.00 1,315.00 1,625.00 3,800.00 1,216.00 5,016.00 Tajikistan – US Dollar (USD) NOTE: One Rate for Country Dushanbe 17.15 23.85 28.90 69.90 22.37 92.27 Tanzania – Canadian Dollar (CAD) Dar es Salaam 22.20 31.35 37.85 91.40 29.25 120.65 Other 17.76 25.08 30.28 73.12 23.40 96.52 Thailand – Baht (THB) Bangkok 775.00 1,070.00 1,655.00 3,500.00 1,120.00 4,620.00 Other 620.00 856.00 1,324.00 2,800.00 896.00 3,696.00 Timor-Leste (formerly East Timor)- US Dollar (USD) NOTE: One Rate for Country Dili 11.95 29.10 40.20 81.25 26.00 107.25 Togo – CFA Franc BCEAO (XOF) Lomé 13,000.00 23,150.00 27,850.00 64,000.00 20,480.00 84,480.00 Other 10,400.00 18,520.00 22,280.00 51,200.00 16,384.00 67,584.00 Tokelau – New Zealand Dollar (NZD) NOTE: One Rate for Country Tokelau * * * * 17.50 CAD * Tonga – Pa'anga (TOP) NOTE: One Rate for Country Nuku'alofa 50.05 95.40 131.15 276.60 88.51 365.11 Trinidad and Tobago – Trinidad and Tobago Dollar (TTD) Port of Spain 182.50 268.00 411.00 861.50 275.68 1,137.18 Tobago 164.00 248.50 402.00 814.50 260.64 1,075.14 Tunisia – Tunisian Dinar (TND) Tunis 57.50 110.50 135.00 303.00 96.96 399.96 Other 46.00 88.40 108.00 242.40 77.57 319.97 Turkey – Euro (EUR) Ankara 30.95 27.70 36.15 94.80 30.34 125.14 Istanbul 29.30 29.65 38.65 97.60 31.23 128.83 Other 24.76 22.16 28.92 75.84 24.27 100.11 Turkmenistan – New Manat (TMT) NOTE: One Rate for Country Ashgabat 123.50 222.50 269.50 615.50 196.96 812.46 Turks and Caicos (Grand Turk)- US Dollar (USD) Cockburn Town 30.90 54.70 78.40 164.00 52.48 216.48 Turks and Caicos (Providenciales)- US Dollar (USD) Provo 32.75 60.00 86.90 179.65 57.49 237.14 Tuvalu – Australian Dollar (AUD) NOTE: One Rate for Country Funafuti * * * * 17.50 CAD * Uganda – Uganda Shilling (UGX) Kampala 80,400.00 94,000.00 115,100.00 289,500.00 92,640.00 382,140.00 Other 64,320.00 75,200.00 92,080.00 231,600.00 74,112.00 305,712.00 Ukraine – Hryvnia (UAH) Kyiv 980.00 1,535.00 2,125.00 4,640.00 1,484.80 6,124.80 Other 784.00 1,228.00 1,700.00 3,712.00 1,187.84 4,899.84 United Arab Emirates – United Arab Emirates Dirham (AED) Abu Dhabi 158.50 242.00 340.00 740.50 236.96 977.46 Dubai 116.50 227.50 305.00 649.00 207.68 856.68 Other 126.80 193.60 272.00 592.40 189.57 781.97 United Kingdom (includes Northern Ireland)- Pound Sterling (GBP) London 23.25 39.20 51.50 113.95 36.46 150.41 Other 18.60 31.36 41.20 91.16 29.17 120.33 United States of America (Outside the Continental USA ONLY: Guam, Hawaii, Northern Marianas, Puerto Rico and Virgin Islands)- US Dollar (USD) Outside Continental USA 27.95 27.00 56.85 111.80 17.50 129.30 Uruguay – Canadian Dollar (CAD) Montevideo 40.65 70.70 83.15 194.50 62.24 256.74 Other 32.52 56.56 66.52 155.60 49.79 205.39 Uzbekistan – US Dollar (USD) NOTE: One Rate for Country Tashkent 12.90 19.85 29.55 62.30 19.94 82.24 Vanuatu – Vatu (VUV) Port Vila 3,690.00 6,250.00 8,340.00 18,280.00 5,849.60 24,129.60 Other 2,952.00 5,000.00 6,672.00 14,624.00 4,679.68 19,303.68 Venezuela – Canadian Dollar (CAD) Caracas * * * * 17.50 CAD * Other * * * * 17.50 CAD * Vietnam – Vietnamese Dong (VND) Hanoi 579,000.00 970,000.00 1,221,000.00 2,770,000.00 886,400.00 3,656,400.00 Ho Chi Minh City 506,000.00 914,000.00 1,144,000.00 2,564,000.00 820,480.00 3,384,480.00 Other 463,200.00 776,000.00 976,800.00 2,216,000.00 709,120.00 2,925,120.00 Virgin Islands (British) – US Dollar (USD) NOTE: One Rate for Country Road Town 25.60 52.50 71.05 149.15 47.73 196.88 Yemen – US Dollar (USD) Aden * * * * 17.50 CAD * Sana'a * * * * 17.50 CAD * Other * * * * 17.50 CAD * Zambia – US Dollar (USD) Lusaka 9.10 15.80 18.85 43.75 14.00 57.75 Other 7.28 12.64 15.08 35.00 11.20 46.20 Zimbabwe – US Dollar (USD) Harare 34.30 56.15 72.15 162.60 52.03 214.63 Other 27.44 44.92 57.72 130.08 41.63 171.71 Page details Date modified: 2024-10-09 ...
Current CRA website
Payroll penalties and interest
The penalty is $100 or the amount calculated according to the chart below, whichever is more: Legislated late-filing penalties Number of information returns (slips) filed late Penalty per day (up to 100 days) Maximum penalty 1 to 50 $10 $1,000 51 to 500 $15 $1,500 501 to 2,500 $25 $2,500 2,501 to 10,000 $50 $5,000 10,001 or more $75 $7,500 These types of information returns follow the above penalty structure: RRSP contribution information return slip RC368 Pooled Registered Pension Plan Annual Information Return T10, Pension Adjustment Reversal (PAR) T215, Past Service Pension Adjustment (PSPA) Exempt from Certification T3, Statement of Trust Income Allocations and Designations (slip) T4A-NR, Statement of Fees, Commissions, or Other Amounts Paid to Non-Residents for Services Rendered in Canada T4A-RCA, Statement of Distributions from a Retirement Compensation Arrangement (RCA) T4PS, Statement of Employees Profit-Sharing Plan Allocations and Payments T4RIF, Statement of Income from a Registered Retirement Income Fund T4RSP, Statement of RRSP Income T5007, Statement of Benefits T5008, Statement of Securities Transactions Tax-free savings account related forms and publications Part XVIII Information Return – International Exchange of Information on Financial Accounts T4FHSA, First Home Savings Account Statement Relieving administrative policy You have to give your employee or recipient his or her slip and file your information return with the Canada Revenue Agency on or before the due date. ... As of January 1, 2024, if you file more than 5 information returns for a calendar year and you do not file the returns by Internet file transfer or Web Forms, you may have to pay a penalty as determined in the table below. ... Penalty based on the number of information returns (slips) Number of information returns (slips) by type Penalty 6 to 50 $125 51 to 250 $250 251 to 500 $500 501 to 2,500 $1,500 2,501 or more $2,500 These types of information returns follow the above penalty structure: T1204, Government Service Contract Payments International Electronic Funds Transfer Report Part XVIII Information Return – International Exchange of Information on Financial Accounts Pooled Registered Pension Plan (PRPP) Information Return Registered Retirement Savings Plan (RRSP contribution information return) Registered Retirement Savings Plans and Registered Retirement Income Funds Non-qualified Investments NR4, Statement of Amounts Paid or Credited to Non-Residents of Canada T5007, Statement of Benefits T4A(P), Statement of Canada Pension Plan Benefits T5018, Statement of Contract Payments T4E, Statement of Employment Insurance and Other Benefits AGR-1, Statement of Farm-support Payments T4A-NR, Statement of Fees, Commissions, or Other Amounts Paid to Non-Residents for Services Rendered in Canada T4RIF, Statement of Income from a Registered Retirement Income Fund T5, Statement of Investment Income T4A(OAS), Statement of Old Age Security T5013, Statement of Partnership Income T4A, Statement of Pension, Retirement, Annuity, and Other Income T4, Statement of Remuneration Paid T4RSP, Statement of RRSP Income T5008, Statement of Securities Transactions T3, Statement of Trust Income Allocations and Designations (slip) Tax-free savings account related forms and publications T2202, Tuition and Enrolment Certificate RC62, Universal Child Care Benefit Statement T4FHSA, First Home Savings Account Statement Wrong method of payment (remittance) Threshold 2 accelerated remitters must remit their deductions electronically or in person at their Canadian financial institution. ...
Current CRA website
Corporate Documents
When we make mistakes – as we all will – Canadians expect us to acknowledge them, and most importantly, to learn from them. ... Canada Revenue Agency’s 2023-24 Departmental results report The CRA’s 2023-24 Departmental Results Report, for the period ending March 31, 2024, can be found on the CRA website. ...
Current CRA website
2022–23 Departmental Results Report
The Canada dental benefit launched on December 1, 2022, and closes on June 30, 2024. ... This requirement is being phased in over three years, and full implementation is expected by 2024. Indigenous Services Canada has set the implementation schedule: Phase 1 departments: April 1, 2022, to March 31, 2023 Phase 2 departments: April 1, 2023, to March 31, 2024 Phase 3 departments: April 1, 2024, to March 31, 2025 The CRA is a Phase 2 organization and is aiming to achieve the minimum 5% target by the end of 2023–24. ...
Current CRA website
Income tax objections decision tree
Response: Go to: Reassessments – Adjustments to your T2 return. Response: If you need to change a Trust (T3) return after you send it to us, do not file another return for that tax year. ... To be eligible for 2023, CCPCs must have filed their corporation income tax returns no later than July 15, 2024. ... To be eligible, CCPCs must have filed their 2023 corporation income tax returns no later than July 15, 2024. ...
Current CRA website
to 2026–27
Objections and appeals – The CRA offers an impartial review process for taxpayers who wish to file a formal dispute. ... Registered plans – The CRA is responsible for registering and monitoring deferred income and savings plans. ... Phase I of the ePayroll project is focused on developing a fully costed implementation plan by March 2024. ...
Current CRA website
Canada Revenue Agency's 2024–25 Departmental plan
Objections and appeals – The CRA offers an impartial review process for taxpayers who wish to file a formal dispute. ... Registered plans – The CRA is responsible for registering and monitoring deferred income and savings plans. ... Phase I of the ePayroll project is focused on developing a fully costed implementation plan by March 2024. ...