From: Sanish Samuel, Controller and Executive Director, Financial Services
Date: December 18, 2025
Re: Meal Allowance Per Diem Rates for Travel

The Financial Services Department periodically conducts a review of reimbursement rates to ensure the University adequately reimburses faculty and staff for reasonable amounts while representing the University or traveling on University business.

After performing a detailed review of the current meal allowance per diem reimbursement rates, effective January 1, 2026, the meal allowance rates will change to $100 CAD per day for travel in Canada and $125 CAD per day for travel outside of Canada. For long term meal allowance claims, (i.e. for travel more than 30 consecutive days in one location), the meal allowance rate will be reduced to 75% of the applicable per diem rate.

The change in the breakdown of the meal allowance per diem rates is listed below:

Travel in Canada:

Travel in USA or International:

Since the last change in rates took place in 2020, there has been a significant increase in general inflation and food costs which support this change to the meal allowance per diem rates.

Please note that there is no change to the automobile reimbursement rates. The kilometrage rate will remain at $0.57 per kilometre.

The new rates result from a review of rates paid by comparable Ontario universities and CRA’s tax-exempt allowance rates.

For more information on how to claim a meal allowance per diem reimbursement in Concur, please refer to the how-to guide. If you have any questions or require assistance, please contact concur.travel@utoronto.ca.

Sponsored Travel Through Research Grants and Other Similar Third Parties

It should be noted that the granting agency guidelines (or specific research award) will apply if they are lower than the University rates.