Guide to the Proactive Publication of Travel and Hospitality Expenses
1. Date of publication
This guide takes effect on August 1, 2020, and was updated on March 18, 2025.
This guide replaces Guidance Document: Proactive Disclosure of Travel and Hospitality Expenses, dated March 31, 2004.
2. Application
This guide supports the Directive on Proactive Publication under the Access to Information Act, which aims to establish consistent practices and procedures for implementing the proactive publication requirements under Part 2 of the Access to Information Act.
This guide focuses on the proactive publication of travel and hospitality expenses that apply to government institutions that are subject to the Access to Information Act.
Government institutions should adopt all sections and requirements of this guide, as well as all sections and requirements of the following:
3. Objective
This guide will help ensure that information on government travel and hospitality expenses is proactively published in accordance with statutory obligations. Proactive publication provides consistent information that is accessible to the public.
4. Whose travel and hospitality expenses must be proactively published?
Under the Access to Information Act, travel and hospitality expenses incurred by the following individuals must be proactively published in electronic form:
- ministers (including the Prime Minister, ministers of state and associate ministers), ministerial advisersFootnote 1 and ministerial staffFootnote 2
- senior officers or employees in any department or ministry of state of the Government of Canada, or in any body or office listed in Schedule I of the Access to Information Act, which includes government institutions listed in Schedules I, I.1, and II of the Financial Administration Act (including deputy ministers, deputy heads, associate deputy ministers, assistant deputy ministers, assistant deputy heads, and any individuals who hold positions of an equivalent rank)
- senior officers or employees in any parent Crown corporation, and any wholly owned subsidiary of such a corporation, within the meaning of section 83 of the Financial Administration Act (including presidents, vice‑presidents, chief executive officers and members of a board of directors, and any individuals who hold positions of an equivalent rank)
Travel and hospitality expenses incurred by individuals on behalf of any person listed above must also be published.
It is up to the government institution to determine which positions constitute positions of an equivalent rank.
5. What information needs to be proactively published?
5.1 What travel expense information needs to be proactively published?
Government institutions must publish the information in Table 1 for each trip taken by any individual listed in section 4 of this guide.
| Information field | Description |
|---|---|
Reference number | A unique reference number given to the published expense report for each trip. Having a unique identifier for each trip helps users find a specific item if they need to change or delete it. Example: T-20YY-P1-00001
Note: The 5-digit number at the end of the reference number is generated in sequence for each trip, for example:
|
Disclosure group | The group to which the individual belongs. Choose one of the following:
|
Title | Position title of the person who travelled. Examples:
|
Name | Name of the person who travelled. Name should be formatted as [first name] [last name]. Example: John Smith For name of ministers, do not include “Honourable” in the name field. |
Organization | Name of the government institution. |
Purpose of travel | A short description of the reason for the trip. The description should be no more than one line, if possible, and acronyms should be avoided. Examples:
|
Dates of travel | Start and end dates for the full period of the trip. Dates should be formatted as yyyy-mm-dd. Examples:
|
Places visited | All places visited during the trip. Destinations in Canada and the United States should be formatted as [city], [province or state], [country]. Examples:
International destinations should be formatted as [city], [country]. Example: Kyoto, Japan Multiple destinations Refer to the Open Government Registry Proactive Publication – Travel Expenses Reference tab / Data Dictionary for technical guidance on data entry. |
Airfare | Total cost of airline tickets. Aircraft owned or operated by Government of Canada Fees for seat selection and luggage should be included in the total cost of airfare. These fees should be explained in the “Additional comments” field. |
Other transportation | Total cost of any other forms of transportation (for example, train, bus, vehicle rental, private vehicle, taxis, parking). |
Lodging | Total cost of accommodation. |
Meals and incidentals | Total cost of meals and incidental expenses. |
Other expenses | Total cost of all other items that are not covered by the above fields (for example, a special passport, visas, associated photos, calls to the office or home, dependant care, where applicable). |
Total amount | The total of the amounts listed above. |
Additional comments | Additional explanatory comments (as required). In this field, explain any corrections or adjustments made to the proactive publication or any other information, such as:
Refer to the notes in subsections 5.1.1 and 5.3 below for more information. |
5.1.1 Additional information on publication of travel expenses
- Companion travel: Companion travel expenses must be included in the travel expense disclosure of the individual subject to proactive publication. For example, when the spouse of a minister accompanies that minister on official government business, in accordance with the Policies for Ministers’ Offices, the travel expenses incurred by the spouse must be included in the minister’s travel expense claims and must be published. In such situations, the spouse’s presence on the trip is to be indicated in the “Purpose of travel” field (for example, “Attend state funeral: Accompanied by spouse”). Additional information could be added in the “Additional comments” field.
- Dependant travel: Travel expenses for dependants can be claimed under very specific circumstances, which are set out in the National Joint Council Travel Directive. If dependant travel expenses are allowed, they should be included in the official’s travel claims and should be published. For example, the “Purpose of travel” field could be populated with “Weekend travel: Dependant” and additional information could be added in the “Additional comments” field.
- Member of Parliament (MP) travel: Under the Policies for Ministers’ Offices and the Special Travel Authorities, MPs may, in some circumstances, accompany a minister as a guest or travel on a minister’s behalf. If the travel expenses incurred by an MP in such circumstances are charged to the minister’s budget, they should be published and would be indicated in the “Purpose of travel” field. Example: “Infrastructure Canada announcement: Accompanied by Joe Smith, MP” or “Infrastructure Canada announcement: Joe Smith, MP, on behalf of Minister Jones.”
- Relocation: Travel expenses incurred for the purposes of relocation under the National Joint Council Relocation Directive are not subject to proactive publication.
- Cancelled trips: If a trip is cancelled, the expenses incurred should still be published and additional information provided in the “Additional comments” field. For example, in the case of a cancelled trip for which an airline ticket was purchased, if the airline has issued or will be issuing travel credits or refunds to offset the cost of the ticket, the total cost of the ticket (including all associated fees) should be published and information on the cancelled trip and cost offset should be provided in the “Additional comments” field.
- Use of travel credits: When travel credits are applied to the cost of an airline ticket, thereby reducing its cost, the total cost of the airline ticket that would have been charged should be published and additional information on the travel credit used should be provided in the “Additional comments” field.
- Local travel: Travel expenses to be published include local travel within the normal office location and surrounding working area (for example, taxi and parking expenses).
Example 1: proactive publication of travel expenses
Reference number: T-20YY-P10-00013
Disclosure group: Minister / ministerial adviser / ministerial staff / parliamentary secretary / exempt staff
Title: Minister of Veterans Affairs Canada
Name: John Smith
Organization: Veterans Affairs Canada
Purpose of travel: Attend a wreath‑laying ceremony to commemorate the Battle of Verdun
Travel start date: 20YY-06-22
Travel end date: 20YY-06-23
Places visited: Verdun, France
Airfare: $2,000.00
Other transportation: $50.00
Lodging: $300.00
Meals and incidentals: $150.00
Other expenses: $0.00
Total amount: $2,500.00
5.2 What hospitality expense information needs to be proactively published?
Government institutions must publish the information in Table 2 for hospitality expenses incurred by any individual listed in section 4 of this guide.
| Information field | Description |
|---|---|
Reference number | A unique reference number given to each proactive publication of a hospitality activity. Having a unique identifier for each hospitality activity helps users find a specific item if they need to change or delete it. Example: H-20YY-P1-00001
Note: The 5-digit number at the end of the reference number is generated in sequence for each hospitality activity, for example:
|
Disclosure group | The group to which the individual belongs. Choose 1 of the following:
|
Title | Position title of the individual who incurred the hospitality expenses. The hospitality expenses were charged to their responsibility centre or were incurred on behalf of that individual. Examples:
|
Name | Name of the individual who incurred the hospitality expenses. The hospitality expenses were charged to their responsibility centre or were incurred on behalf of that individual. For name of ministers, do not include “Honourable” in the name field. |
Organization | Name of the government institution. |
Purpose of hospitality activity | Indicate both the form (for example, breakfast, refreshments, lunch, reception, dinner and other forms of hospitality) and the circumstances of the hospitality. Examples:
|
Date of hospitality activity | Start and end dates for the period in which the hospitality was provided. Dates should be formatted as yyyy-mm-dd. Examples:
|
Municipality where the hospitality activity took place | Municipality where the hospitality was provided. The information should be formatted as [city], [province/state], [country]. Example: Montréal, Quebec, Canada |
Name of the commercial establishment or vendor involved in the hospitality activity | The name of the commercial establishment that provided the hospitality (for example, restaurant, hotel or other location) and the name of the vendor (for example, a caterer), if it is different. When hospitality expenses are from more than one vendor, list all vendors. Separate them with semicolons. Example:
Note the following:
|
Number of persons who attended the hospitality activity | The number of Government of Canada officials: for example, public servants, federal ministers and ministerial staff, persons on contracts with the Government of Canada. The number of guests: for example, foreign delegates, provincial or municipal representatives, private sector representatives. The names of the attendees are not required. Example:
|
Total amount of the expenses for the hospitality activity | The total cost of the hospitality activity. |
Additional comments | Additional explanatory comments (as required). Refer to the notes in subsections 5.2.1 and 5.3 below for more information. |
5.2.1 Additional information on publication of hospitality expenses
- All hospitality expenses that were charged to the responsibility centre of an individual subject to proactive publication or that were incurred on their behalf should be proactively published, even if the individual did not attend the hospitality activity.
- In a situation where hospitality expenses have been charged, for example, to a branch cost centre but organized on behalf of an individual subject to proactive publication, the hospitality expenses should be published. If the expenses were not charged to the individual’s cost centre and were not incurred by them or on their behalf, although the individual attended the hospitality activity, there is no requirement to publish the expenses. However, in the interest of greater openness and transparency this information could still be proactively published.
Example 2: proactive publication of hospitality activity expenses
Reference number: H-20YY-P4-00006
Disclosure group: Senior officer or employee
Title: Chief Financial Officer
Name: John Smith
Organization: Fisheries and Oceans Canada
Purpose of hospitality activity: Refreshments and lunch: Aspiring Leaders Symposium
Start date: 20YY-05-25
End date: 20YY-05-25
Municipality where the hospitality activity took place: Ottawa, Ontario, Canada
Name of any commercial establishment or vendor involved in the hospitality activity: Rogers Centre Ottawa
Attendees (Government of Canada officials): 150
Attendees (guests): 4
Totalamount of the expenses for the hospitality activity: $7,710.55
5.3 Additional information on publication of travel and hospitality expenses
- Amounts must be reported in Canadian dollars and include taxes.
- Travel and hospitality expenses should be listed in chronological order according to the date(s) on which the expenses were reimbursed, so that the most recent expenses appear first.
- Government institutions that have no travel or hospitality expenses to report in a period (in other words, no one in the institution incurred any travel or hospitality expenses) must submit a report that states “nothing to report.” This report is known as a “nil report.” Institutions are not to publish nil reports for each individual who has no travel or hospitality expenses for a publication period.
- Who reimbursed the expenses?
- A third party: If travel or hospitality expenses are reimbursed by a third party (for example, a provincial body), the government institution should post a zero-dollar transaction and provide additional information in the “Additional comments” field.
- A federal government institution: If travel or hospitality expenses are reimbursed by another federal institution, the institution that initially paid the expenses should proactively publish them and provide additional information in the “Additional comments” field, including the name of the institution that provided the reimbursement. The institution that reimbursed the expenses does not have to publish the expense, but it may choose to do so in the interests of transparency.
6. When do travel and hospitality expenses need to be proactively published?
Under the Access to Information Act, any travel and hospitality expenses incurred by individuals listed in section 4 of this guide must be published within 30 days after the end of the month in which these expenses were reimbursed. The publication deadlines are listed in Table 3.
Information published on the Open Government Portal must be uploaded to the Open Government Registry the day before the deadline for proactive publication so that the information can be published overnight to meet the legislated timeline for publication.
| Reporting period in which expenses were reimbursed | Publication deadlinetable 3 note * |
|---|---|
Table 3 Notes
| |
Period 1: April 1 to April 30 | May 30 |
Period 2: May 1 to May 31 | June 30 |
Period 3: June 1 to June 30 | July 30 |
Period 4: July 1 to July 31 | August 30 |
Period 5: August 1 to August 31 | September 30 |
Period 6: September 1 to September 30 | October 30 |
Period 7: October 1 to October 31 | November 30 |
Period 8: November 1 to November 30 | December 30 |
Period 9: December 1 to December 31 | January 30 |
Period 10: January 1 to January 31 | March 2 (March 1 in a leap year) |
Period 11: February 1 to February 28 | March 30 |
Period 12: March 1 to March 31 | April 30 |
Corrections and adjustments
Proactive publication should occur when the travel and hospitality expenses have been reimbursed (see the reimbursement criteria listed in section 7 of this guide).
The publication should not be delayed in anticipation of an adjustment to the information (such as a non-material cost that is charged long after the trip occurred or the hospitality was provided).
In the event of an error or adjustment in published information (for example, an additional unexpected processing fee is charged after the travel expenses have been proactively published), government institutions must correct or adjust the published information as soon as possible.
7. What does reimbursement of travel and hospitality expenses mean?
7.1 When are travel expenses considered reimbursed?
Under the Access to Information Act, any travel expenses incurred by an individual listed in section 4 of this guide must be proactively published within 30 days after the end of the month in which the travel expenses were reimbursed.
The reimbursement of travel expenses in the Government of Canada is complex for several reasons, including:
- Travel expenses can take different forms, for example:
- reimbursement of out‑of‑pocket expenses paid by an individual
- prepaid expenses, such as airfare and hotel
- allowances
- advances
- Travel expenses can be incurred at different times, for example:
- before a trip (airfare and accommodations)
- during a trip (meals and transportation)
- Travel expenses can be paid in different ways, for example:
- paid directly by the government institution
- paid out of pocket by the individual and reimbursed later by the government institution
Because of these complexities, travel expenses are considered to have been reimbursed once all of the following have occurred:
- the travel expense claim for the trip has been approved
- all of the expenses related to the travel have been granted certification authority and payment authority (sections 34 and 33 of the Financial Administration Act) by the appropriate individuals with delegated authorityFootnote 3
- all of the travel expenses are recorded in the government institution’s financial management system
Note that all related travel expenses must be published together once all of the expenses are reimbursed as described above.
Figure 1 is an example of how to determine when a travel expense must be published. The example:
- is a timeline of the publication of travel expenses incurred by a senior officer or employee in a department
- shows how the reimbursement of travel expenses triggers the deadline for proactive publication
Figure 1 - Text version
Figure 1 is an example of a timeline for the proactive publication of travel expenses and the example is as follows:
- On September 6, a decision is made that there is a need to travel
- On September 15, the travel request is approved by the appropriate delegated departmental manager, according to the departmental delegation chart (expenditure initiation)
- On September 20, the hotel and airline tickets are booked
- From October 22 to 23, the employee travels and incurs out-of-pocket expenses for meals and transportation
- On October 28, the employee returns to work and the travel expense claim is prepared with the supporting receipts
- On November 10, the travel expense claim is approved, including supporting documentation and receipts (section 34 of the Financial Administration Act)
- On November 14, a requisition for payment is made (section 33 of the Financial Administration Act), the employee is reimbursed and the expenses are recorded in the departmental financial management system
- On December 30, the travel expenses are proactively published (30 days after the end of November)
7.2 When are hospitality expenses considered reimbursed?
Under the Access to Information Act, any hospitality expenses incurred by an individual listed in section 4 of this guide must be proactively published within 30 days after the end of the month in which the hospitality expenses were reimbursed.
The reimbursement of hospitality expenses in the Government of Canada is complex because these expenses can result from various payment methods (for example, invoices, acquisition cards and reimbursements of out‑of‑pocket expenses), which means that some expenses are paid directly by the government institution and some are reimbursed to individuals. In addition, a hospitality activity may include several hospitality expenses, for example expenses related to providing refreshments, lunch and dinner.
As a result, the detailed total cost of the hospitality activity must be published 30 days after the end of the month once both of the following actions have occurred:
- all of the hospitality expenses related to the hospitality activity have been granted certification authority and payment authority (sections 34 and 33 of the Financial Administration Act) from the appropriate individuals with delegated authorityFootnote 3
- all of the hospitality expenses related to the hospitality activity are recorded in the senior officer’s budget or the employee’s budget (responsibility centre) as a hospitality expense in the government institution’s financial management system
Figure 2 is an example of how to determine when a hospitality expense must be published. The example:
- is a timeline of the publication of hospitality expenses incurred by a senior officer or employee in a department
- shows how the reimbursement of hospitality expenses triggers the proactive publication deadline
Figure 2 - Text version
Figure 2 is an example of a timeline for the proactive publication of hospitality expenses and the example is as follows:
- On May 4, a decision is made that there is a need to provide hospitality
- On May 17, the hospitality request is approved by the appropriate delegated departmental manager
- On May 25, the hospitality activity occurs
- On June 20, the hospitality expense is approved, including supporting documentation and receipts (section 34 of the Financial Administration Act)
- On June 26, a requisition for payment is made (section 33 of the Financial Administration Act); the expense is recorded in the departmental financial management system, and is charged to the responsibility centre of the senior official or employee
- On July 30, the hospitality expenses are proactively published (30 days after the end of June)
8. Where must travel and hospitality expenses be proactively published?
The Access to Information Act:
- requires that travel and hospitality expenses be published in electronic form
- provides that the President of the Treasury Board, as designated Minister, may specify the form of the publication
As set out in the Directive on Proactive Publication under the Access to Information Act, information that is to be proactively published under Part 2 of the Access to Information Act must be published on the Treasury Board of Canada Secretariat’s Open Government Portal.
Contact open-ouvert@tbs-sct.gc.ca for information about the Open Government Portal.
9. Protecting what is not required or not permitted to be proactively published
Pursuant to sections 80 and 90 of the Access to Information Act, when proactively publishing travel and hospitality expenses, an institution is required to not publish any information that would be required to be withheld if it were being disclosed in response to an access to information request. As well, an institution is not required to publish information that the institution could refuse to disclose in response to an access to information request. For example, the publication of travel and hospitality expenses is not required if the information would compromise national security, public safety or ongoing criminal investigations.
Government institutions should consult with their access to information and privacy coordinators for advice on whether specific information relating to government travel and hospitality expenses should be disclosed.
10. How is proactive publication monitored?
Government institutions are responsible for ensuring that:
- information about travel and hospitality expenses is accurate and up to date
- the information is posted in accordance with this guide and with the following:
11. References
11.1 Legislation
11.2 Other relevant documents
- Policy on Access to Information
- Policy on Privacy Protection
- Directive on Access to Information Requests
- Directive on Proactive Publication under the Access to Information Act
- Directive on Travel, Hospitality, Conference and Event Expenditures
- National Joint Council Travel Directive
- Special Travel Authorities
- Policies for Ministers’ Offices
12. Enquiries
12.1 Enquiries from the public
Members of the public who have questions about this guide may contact the Treasury Board of Canada Secretariat Public Enquiries at questions@tbs-sct.gc.ca.
12.2 Enquiries from government institutions about access to information
Individuals from government institutions should contact:
- open-ouvert@tbs-sct.gc.ca for information and technical questions related to the Open Government Portal
- their access to information and privacy coordinator for guidance related to their institution’s internal processes for the proactive publication of travel and hospitality expenses, including any questions related to removing personal information from travel and hospitality receipts
Individuals from information and privacy groups may contact the Information and Privacy Policy Division of Treasury Board of Canada Secretariat at ippd-dpiprp@tbs-sct.gc.ca for guidance on the following:
12.3 Enquiries from government institutions about financial management
Individuals from government institutions should contact:
- their financial policy group for guidance on the Directive on Travel, Hospitality, Conference and Event Expenditures
- their designated travel coordinator for guidance on the National Joint Council Travel Directive and the Special Travel Authorities
- mino-cabmin@tbs-sct.gc.ca for any guidance on the Policies for Ministers’ Offices
Designated travel coordinators may contact ZZVOYAGE@tbs-sct.gc.ca.
Individuals from a departmental or agency financial policy group may contact fin-www@tbs-sct.gc.ca for any questions on this guide and interpretation of the Directive on Travel, Hospitality, Conference and Event Expenditures.
12.4 Enquiries from Crown corporations
Individuals from Crown corporations or wholly owned subsidiaries should contact the internal financial management services or portfolio department at their parent Crown corporation if they have questions about this guide.
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