Government of New Brunswick

Policy Statement and Overview

Policy Statement

The Travel Expenses Policy defines reasonable expenses to be claimed by Employees travelling on government business, including training. 

The Employer has the responsibility to authorize and determine when government travel is necessary, and to ensure that all travel arrangements are consistent with the provisions of this policy.

Travel costs are reimbursed as follows:

  • Wherever practical, Employees are expected to travel by the most direct route and use the most economical means of transportation, considering the travel time involved.
  • Employees may submit a claim for the reimbursement of travel expenses incurred while performing their duties, in accordance with the rules set out in this policy.
  • For claims purposes the start and end point of any trip is:
    - the place of work, or
    - the employee home, where employee leaves from or returns to home and the distance traveled is less than above.
  • Deputy Heads (see Appendix C for definition) may authorize any Employee or position to act on their behalf for the purpose of this policy, unless specifically stated “Deputy Head exclusively”.  Delegation of authority must be in writing and refer to the specific sections to be delegated.
  • The Employer assumes no obligation to reimburse expenses that are not in compliance with the Travel Expenses Policy.
  • Underpayments and overpayments made to employees will be reimbursed or recovered.

Guiding Principles

All travel expenses must be reviewed according to the following guiding principles

  • be work-related
  • be modest and appropriate
  • strike a balance among economy, health and safety, and efficiency of operations
  • shall best accommodate the Employee's needs and the Employer's operational requirements.


This policy on government business travel applies to

  • management and non-union employees of Parts I, II and III of the Public Service, except as may be otherwise provided by Order-in-Council
  • unionized employees of Parts I, II and III of the Public Service except as may be otherwise provided by collective agreements.  Refer to the appropriate collective agreement.
  • individuals employed on a personal service contract.  Refer to terms of the contract.
  • individuals employed on a casual/temporary basis.



Roles and Responsibilities


Deputy Heads

Deputy Heads are responsible for

  • ensuring that the principles and mandatory requirements contained in this policy are adhered to
  • delegating approval authority to appropriate levels in writing
  • approving any items identified as "Deputy Head exclusively" approval
  • exercising discretionary authority within the guiding principles of this policy.

Managers and Employees with delegated authority

Managers and employees with delegated approval authority under this policy are responsible for ensuring that

  • expense claims are consistent with this policy
  • expense claims are verified and approved before reimbursement
  • expenses were necessarily incurred in the performance of government business
  • appropriate receipts are provided to support expense claims, and that claims documentation is appropriately filed
  • all expenses have appropriate justification.


Employees who travel on government business are responsible to become familiar with and abide by the Travel Expenses Policy, and to seek clarification from their managers as needed. They are responsible for

  • complying with the provisions of this policy
  • obtaining authorization to travel in accordance with this policy. A travel request form can be found at when/if applicable
  • completing and submitting travel expense claims with necessary supporting documentation
  • cancelling reservations as required, safeguarding travel advances and funds provided, and making outstanding remittances promptly
  • considering alternatives to travel such as teleconferencing and videoconferencing; using the government's designated online tools when required such as
    - Accommodation Directory
    - Rental Car Program
    - International Accommodations
    - International meal allowances
  • securing passports and visas, and obtaining required/recommended immunizations or medications before travelling (when and if necessary)
  • arranging travel arrangements directly with service providers or recognized travel agents
  • obtaining a boarding pass and checking in any baggage by the carrier's Check-in Deadline and being available for boarding at the boarding gate by the carrier's Boarding Gate Deadline. Failure to respect Check-in and Boarding Gate Deadlines may result in unnecessary increased costs to the Employer.

Air Travel


Air travel

Air travel is the accepted method of out of province travel, except where the use of a car is more practical or economical.

Air travel class

Air Travel class is approved per the following rules:

  • economy class is used
  • upgrade to a higher class may be approved if:
    - Less expensive seats are not available and a delay in arrival is not acceptable, or
    - The Employee is officially accompanying a person travelling at the higher class.

Fare arrangements

Fare arrangements are to be made according to the following rules

  • the lowest available airfares appropriate to particular itineraries will be sought when making bookings
  • discount and reduced fares are to be purchased rather than full fare economy whenever these rates are available.  Whenever feasible, booking must be made as far in advance as possible
  • the various restrictions or benefits that apply to special fares must be taken into account when determining the most economical means of travel available.  The possibility of increased travel costs occurring through the payment of additional lodging and meal expenses to the Employee must be taken into consideration in order to meet the conditions of a carrier's special fare
  • financial penalties for unavoidable cancellation of discount airline tickets are not the Employee's responsibility
  • employees may seek reimbursement of airfare in advance of travel.

Excess luggage rates

Costs incurred in transporting personal effects or government-owned supplies or equipment at excess luggage rates will be reimbursed if the Employer agrees that it was necessary.


Surface Travel


Allowable expenses

The Employer reimburses expenses incurred for

  • public transportation
  • hotel/airport shuttles
  • taxi charges
  • ferry charges
  • bridge, road and tunnel tolls
  • parking charges.

Public transportation and hotel/airport shuttles

Local public transportation, hotel/airport shuttles are readily available in many areas and are encouraged whenever practical.


The use of taxis should be confined to short trips in situations where it is not suitable or reasonable to use local public or hotel/airport shuttle transportation.  The points of departure and destination as well as the nature of the trip must be indicated on receipts or travel claim.

Taxi expenses are justified where group travel by taxi is more economical than the total cost, had individuals travelled separately.


The Employer will not reimburse parking, traffic or other motor vehicle fines.


Use of Vehicles


Least expensive option

The least expensive option between the use of a private vehicle or a rental vehicle for traveling on government business must be used.  The use of the more expensive option requires prior approval. 

The calculator found in Appendix B is designed to help calculate the costs of the 2 options to assist in making a decision on which option to choose.  (Note that the calculator should only be used for short-term rentals, up to two weeks).

Depending on the distance traveled, rental vehicles are often the most economical option.  

The following must be considered before authorizing the use of a private vehicle

  • Cost of alternate means of transportation
  • Availability of government vehicles
  • Number of persons travelling
  • Urgency of travel
  • Compliance with the Vehicle Policy AD-1702
  • Availability of rental vehicles
  • Weather conditions.

Government vehicle

As per the Vehicle Policy AD-1702, the Vehicle Management Agency of the Department of Transportation may assign light vehicles under the general rule of traveling more than 30,000 kilometers annually on government business.  The Vehicle Policy AD-1702 must be consulted in these situations.

Government vehicle are authorized by the Deputy Head exclusively.


Private Vehicle Expenses


Kilometric allowances

This table outlines the kilometric rates for use of a private vehicle, depending on the various possible scenarios.

If the... Then the kilometric allowance is per...
Employer requests the Employee to use his/her personal vehicle. Appendix A
Employee chooses to use a personal vehicle when it is the most expensive option. Appendix A, provided that prior approval has been obtained. 
Deputy Head determines that the Employee's duties require the use of his/her privately-owned half-ton truck. One cent per kilometer in addition to the rate, per Appendix A
Deputy Head determines that the Employee is required to use a trailer attached to his/her private vehicle. Two and one half cents per kilometer, in addition to the rate per Appendix A

Insurance for privately owned vehicles

Government does not accept any liability under any circumstances for claims arising from the use of privately owned vehicles.

Employees using a privately owned automobile for government business are responsible for proper insurance and payment of insurance premiums for such use.


Accidents must be reported immediately to local law enforcement authorities, (if applicable) the automobile insurance company and the person's immediate supervisor.


Rental Vehicles Expenses


Guidelines for renting vehicles

Where Employees are required to rent a vehicle, rental arrangements are to made according to the following rules

  • the cost of the rental car should be economical and practical for the business task and number of occupants
  • rental cars should be refueled whenever possible before returning in order to avoid higher gasoline charges imposed by the car rental agency.

Corporate credit card

For insurance purposes, it is strongly recommended that Employees use a corporate credit card to arrange for rental vehicles (See section 6 of this policy). For more details on insurance, please consult the corporate credit card agreement. 

Unless operational requirements require it, direct billing should not be used for renting vehicles.  Direct billing is to be used as an exception.

Additional insurance

Rental companies charge an additional daily rate to reduce their standard deductible collision insurance to zero.  This rate will not be paid on government rentals. 

Damages up to the deductible limit will be covered by the Employer provided the accident occurs while the Employee is on legitimate government business.

Secondary drivers

The primary driver and all potential secondary drivers of rental vehicles must be specifically listed on the auto rental agreement.

Please refer to your corporate card agreement for details on insurance coverage.

Family members and non-employees

Vehicles rented for government business may be driven by authorized Employees who meet the requirements of the auto rental contract.  Family members or non Employees are not permitted to drive vehicles rented for government business.

Taking vehicles out of province

Vehicles rented for in province use cannot be taken out of province or to the United States unless pre-arranged with rental agency.

Fuel purchase options

Fuel purchase options for rental vehicles include access cards for Department of Transportation fuelling facilities and/ or a credit card for purchase of fuel and other vehicle related expenditures at retail outlets.  

Access cards may be available from DOT Vehicle Management by completing the application found at and submitting the completed application to your Departmental Vehicle Coordinator for processing with Vehicle Management Agency fule coordinator.

Daily vehicle rental rates

Daily vehicle rental rates apply to rentals in New Brunswick.  For rental rates outside New Brunswick and in the Maritimes there is a charge per kilometer. 

Employees must inform the rental agency of where they will be travelling so the correct rate will be used.  Failure to do so could cause insurance issues.


Accommodations within Canada


Private arrangements

Employees are encouraged to arrange private accommodations when on travel status.  Reimbursement is per Appendix A.


The hotel directory can be found at  It outlines hotels that have negotiated rates to be used by employees while on official government business travel.

If ... Then ...
Charges are within max hotel rate Employees are to be charged and reimbursed at the special negotiated maximum hotel rates found in the "within" section of the hotel directory.  

Employees are responsible to consult the directory prior to booking rooms to ensure their choice of accommodations is in compliance with the policy.
Charges are above max hotel rate If charges are over the "within" section of the hotel directory, justification will be required including event name and/or reason for meeting and overage.  Reimbursement will normally be made for single accommodation in a standard room unless otherwise authorized.

Booking hotels in the "above" section of the hotel directory require prior approval and justification.
Hotel are not listed in directory If charges are over the "within" rate, justification and prior approval are required. In cases where a hotel from the directory list is not chosen, the price charged and reimbursed should not exceed the maximum rates listed in the Directory for the same area.  In all cases, Employees must always request the government rate.

Internet charges

Internet charges for business purposes will be reimbursed.

Cancellations and guaranteed reservations

When travel plans change and accommodations will not be required, the Employee shall ensure that reservations are cancelled directly with the commercial establishment in a timely manner to avoid unnecessary charges.


Meals and Incidental Expenses within Canada


Meal and incidental reimbursement

When, by reason of work related travel, the Employee is removed from the normal or usual pattern of taking meals, reimbursement is per Appendix A.  

Incidental allowance is to cover such items as: personal phone calls; coin operated machines; newspapers; gratuities; and bottled water.  Reimbursement is per Appendix A.

Full day travel

A daily composite allowance is provided, including gratuities per Appendix A.

Part day travel

No reimbursement of meal costs shall be made for meals that could normally be taken prior to departure or after return.

No reimbursement of meals shall be made when the employee is working according to a pre-established schedule in another location(s) or within an assigned work area.

Allowances may be made for those meals, as set by time period in Appendix A, which apply to the times the Employee was travelling.

Conference/event attendance

No reimbursement of meal costs shall be made for meals at home prior to departure or after return, or for meals included/provided in the cost of transportation, accommodation, seminars/conferences/training.

Deduct from the daily/partial day allowances in Appendix A, the allowance amounts for the particular meals included in: the conference registration; the cost of the hotel; provided at an event; or, by a carrier.

Laundry/dry Cleaning

During an absence from headquarters area in excess of five days, reasonable expenses may be reimbursed.

Telephone calls

Costs will be reimbursed for business telephone calls, local and long distance.

Headquarters Area Travel

Meals in Headquarters Area (see Appendix C for definition) may be reimbursed in exceptional cases.  Kilometers, parking and taxis in Headquarters area may be reimbursed when necessary for business travel purposes.

Employees are not normally entitled to reimbursement for headquarters area travel; however, headquarters travel authorized as an exception requires the following procedures:

  • Employees authorized for kilometric allowance must submit a prescribed statement showing points of call within the headquarters area.
  • Employees may, at the discretion of the particular employing agency, claim a daily allowance or the standard kilometric allowance, per Appendix A.

Field Status

If field status is assigned (see Appendix C for definition), then the following  applies:

If field status is assigned ... Then ...
With prior notice Employees may not be reimbursed for their mid-shift meal if they have been given prior notice.
Without prior notice The Deputy Head may authorize reimbursement for the purchase of a meal or meal components per Appendix A in situations where an employee was not given prior notice sufficient to provide their own mid-shift meal.
On overtime The Deputy Head may authorize meal allowances per Appendix A for Employees authorized to work a minimum of 2 hours overtime after their scheduled hours of work.  See Collective Agreement.
To workers in isolated areas The Deputy Head may authorize a grocery allowance equal to 50% of the meal allowances, as set forth in Appendix A, when groceries are not supplied by the Employer.

Meals and Incidental Expenses outside Canada


Meals and incidentals

For reimbursement of costs of meals and incidental expenses during international travel, refer to

Laundry/dry Cleaning

During an absence from headquarters area in excess of five days, reasonable expenses may be reimbursed.

Telephone calls

Costs will be reimbursed for business telephone calls, local and long distance.

Passport costs

The Deputy Head may authorize payment of the cost for passports including photos only at such time as when an Employee is required to travel for work outside Canada and the Employee does not hold a passport.

Other international travel costs

Where required, the Employee shall make the necessary arrangements for obtaining entry visas as determined by Foreign Affairs and International Trade Canada, and any required inoculations, vaccinations, X-rays and certificates of health, at no expense to the Employee.


Business Meetings


Business meeting expenses

Reasonable expenses for Business Meetings may be reimbursed as approved by Deputy Head or designate

  • for room and equipment rentals, meals, refreshments and other related service costs
  • to facilitate the conduct of official government business.

Personal hospitality/ Entertainment

Personal Hospitality is considered entertainment when related to business meetings and incurred

  • in connection with the regular business activity
  • for meals, beverages, refreshments, receptions, shows and/or performances and other related costs.

Reasonable expenses for Personal Hospitality may be reimbursed

  • up to and including $200, as approved by Deputy Head or designate
  • in excess of $200 as approved by the Deputy Head exclusively.

Business meetings are considered to be entertainment when alcohol is purchased and claimed as an expense.

Business meetings/ Entertainment

Claims for Business Meetings/Entertainment Expenses must clearly state the purpose of the function; the number of persons involved, and must be accompanied by appropriate detailed receipts.


Additional Business Expenses


Pre-retirement seminar

When Pre-retirement seminar attendance is authorized, then the Employee may be reimbursed for travel expenses as follows:

  • reimbursements for costs and allowances are made as for travel status as outlined in this policy
  • if attended with a spouse or common-law partner, costs are reimbursed for
    - Overnight accommodation per this policy
    - Meals for both Employee and spouse or common-law partner as per Appendix A.

Interview/ related activity

The Deputy Head exclusively may authorize payment of travel expenses, as outlined in the Travel Expenses Policy, to individuals travelling over 100 kilometers one way to the interview/activity.

Costs related to illness or accident on travel status

Extraordinary costs resulting from illness or accident occurring while on travel status outside the Province may be reimbursed if

  • the Deputy Head exclusively authorizes payment of necessary expenses incurred
  • the Comptroller is satisfied that
    - the expenses were additional to those which the Employee might have incurred had he or she not been absent from New Brunswick
    - the expenses are not otherwise recoverable under an insurance policy, the Worker's Compensation Act, the Medical Services Payment Act, other authority or under a private health plan to which the Employee belongs.

Extraordinary travel costs

Extraordinary travel costs not authorized or in excess of authorized amounts may be reimbursed only if

  • the Comptroller is satisfied that the expenses were reasonable and justified, based on
    - a claim accompanied by receipts and details of circumstances,
    - a written recommendation  sent from the Deputy Head exclusively to the Comptroller.



Time limit for claims

All claims must be submitted on a timely basis within the fiscal year as directed by the Employer. Claims should normally be submitted once per month, but no more frequently than bi-weekly.

Petty cash

The Employer may decide to use petty cash for reimbursement of travel expenses in amounts of $75 or less.

Travel expense reimbursement

Travel expense claims for reimbursement must contain the following

  • employees shall submit a detailed account of travel related expenses through the expense reimbursement process/method established by their Employer
  • any expenses greater than $10 must be supported by receipts (see definition in Appendix C).

Method of payment

For Employees who are reimbursed for travel and Employee related payments by the province's corporate financial system, the method of payment will be by direct deposit. This method of payment may be revised as determined by the Comptroller.


All claims must be

  • approved by the Employee's immediate supervisor or designated approver through the expense reimbursement process/method established by their Employer
  • accompanied by appropriate receipts and any necessary justification/documentation.


Original receipts (not photocopies) must be submitted with all claims unless otherwise indicated in this policy. In the case of restaurant charges, credit card slips by themselves are not sufficient to support a claim for reimbursement.

Where the Employee certifies that the receipt was lost, accidentally destroyed or unobtainable, a personal declaration may replace the receipt.

Corporate credit card

A corporate credit card allows Employees to manage travel expenses while on government business.

  • Card issue
    - is by Employer-appointed card coordinators.
    - may be made to all government Employees, including full time casual/temporary and full time summer student staff required to travel as part of their duties.
  • Payment is
    - made directly to the card company.
    - by the Employee.
  • Cash withdrawals
    - may be made by the Employee when required in carrying out work on behalf of government and
    - the associated withdrawal fees can be reimbursed with the approval of the Deputy Head.

Government purchase cards

Government Purchase Cards are not to be used for Employee travel costs.


Appendix A - Allowances


Kilometric allowance

When an Employee is requested to use his/her private vehicle, the following rates apply. The same rates apply when the Employee requests permission to use a personal vehicle and the Employer provided prior approval.

Kilometric level/fiscal year
(Individual records of accumulated kilometers revert to zero on April 1st of each year)
Effective May 1, 2022
For each of the first 8,000 kilometers per year $.50
For each of the next 8,000 kilometers per year $.46
For each kilometer in excess of 16,000 kilometers per year $.40

Meals allowance

Effective June 1, 2022, meal allowances for those traveling on government business are as follows:

Meal Period In-province Out-of-province
Breakfast (between 12:00 a.m. and 12:00 noon) $10.25 $13.60
Lunch  (between 12:00 noon and 6:00 p.m.) $14.35 $16.30
Dinner (between 6 p.m. and 12:00 a.m.) $26.60 $32.65

For out of country meal rates - refer to National Joint Council - Appendix C - Allowances - Modules 1, 2 and 3

Incidental expenses

Reimbursement is $5.00 per night of travel status in Canada,

For out of Country - refer to National Joint Council - Appendix C - Allowances - Modules 1, 2 and 3

Headquarters area travel

The daily allowance for authorized headquarters travel is $8.00.

Private residences

Reimbursement is $25.00 per night of travel status for accommodation at a private residence.

Review of Reimbursement Rates

The Employer has the responsibility to annually review expense reimbursement rates.  The review is conducted once Consumer Price Index (CPI) information is available for all of the previous calendar year and includes:

  • Kilometric allowance rates, including headquarters area travel, based on the “New Brunswick Private Transportation CPI” sub-component of the Consumer Price Index for New Brunswick (CPI-NB);
  • In-Province Meal rates, based on “Meals purchased from restaurants” sub-component of the Consumer Price Index for New Brunswick (CPI-NB); and
  • Out-of-Province meal rates, based on “Meals purchased from restaurants” sub-component of the Consumer Price Index for Canada (CPI-Canada).

The approval authority for any changes to these rates lies with the deputy minister of Finance and Treasury Board.


Appendix B - Calculator


Appendix C - Definition of Terms



An authorized amount that may be claimed in lieu of actual expenditures for specific items, such as mileage. 

Deputy Head

  • Deputy Head  (Part I)
  • Superintendent of Department of Education (approving for Part II)
  • President/Chief Executive Officer (Part III)


A person employed by the Province of New Brunswick.


Any and all entities included in Parts I, II and III of the Public Service as described in Schedule 1 of the Public Service Labour Relations Act.

Field status

Is designated by the Deputy Head and applies to those Employees who

  • are normally required to work away from their base work location, and
  • on a day to day basis, do not work in an office, institution or plant, or other similar base work location.

Headquarters area

An area surrounding the Employee’s usual workplace having a perimeter that is at a driving distance of 16 km from the Employee’s place of work, measured by the most direct, safe and practical road route.

Place of work

  • The fixed and precise location at which an Employee must report to work each day, except when in travel status, or
  • An assigned area which the Employee’s job must cover rather than reporting to a fixed and precise location

Travel status

Occurs when an Employee is on authorized government travel. An Employee is on travel status when travelling outside the headquarters area defined by a radius of 16kms from the headquarters area.