1. Regardless of the type of expense (rent, hotel or per diem), the total amount that can be claimed under the National Capital Residence category for any year is $22,000.

2. For ease of reporting, all amounts are inclusive of taxes. The Senate of Canada reports expenditures exclusive of taxes. To see how the Senate deducts taxes from expenditure amounts, please see the following table.  Senate Tax Schedule (PDF)

3. Amounts for salaries, casual employment and vacation pay may include amounts earned during a pay period immediately before the reporting period. It may also include accruals for pay earned during the reporting period but not yet paid to the employee.

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