DAOD 3012-1, Provision of Food Services

Table of Contents

1. Introduction
2. Definitions
3. Abbreviations
4. Overview
5. Use of Surplus Capacity
6. Operating Principles
7. Standards and Costing
8. Performance Measurement and System Compliance
9. Compliance and Consequences
10. Responsibilities
11. References

1. Introduction

Date of Issue: 2002-06-18

Date of Last Modification: 2022-04-13

Application: This DAOD is a directive that applies to employees of the Department of National Defence (DND employees) and an order that applies to officers and non-commissioned members of the Canadian Armed Forces (CAF members).

Supersession:

• CFAO 36-14, Entitlement to Meals and Public Rations
• CFAO 65-2, Organization and Establishment of Service Dining Rooms
• CFAO 65-7, Food Services Revenue and Expenditure Accounting
• CFAO 65-9, Accounting for Public Rations Commodities
• Provision and Sale of Food Services Directive, 12 February 1998

Approval Authority: Director of Staff, Strategic Joint Staff (DOS SJS)

Enquiries: Strategic J4 Food Services (Strat J4 Food Svcs)

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2. Definitions

CAF Food Services (services d'alimentation des FAC)

The organization of personnel, facilities and resources in units and other elements that provides public food services to CAF members and others. (Defence Terminology Bank record number 42925)

food defence (défense alimentaire)

Actions, regulations, and other measures designed to prevent deliberate contamination or adulteration of food and food items thereby making them unsafe for consumption. (Defence Terminology Bank record number 694092)

food safety (sécurité alimentaire)

Actions, regulations, and other measures designed to prevent natural or accidental contamination or adulteration of food and food items thereby making them unsafe for consumption. (Defence Terminology Bank record number 694091)

meal-day (jour-repas)

The total amount of food required for three balanced meals for one person in a twenty-four hour period. (Defence Terminology Bank record number 43136)

public food services (services d'alimentation publics)

Food services that are funded by the DND and provided by CAF Food Services. (Defence Terminology Bank record number 43200)

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3. Abbreviations

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4. Overview

Interpretation

4.1 In this DAOD:

• “DND-funded customers” refers to the persons listed in QR&O paragraph 36.35(1), Entitlement to Rations, whose meals are provided at public expense;
• “Food Services Manual” refers to A-85-269-001/FP-001, Food Services Manual; and
• the term “rations is used in the English version while the French version uses the term “rations” based on the French version of QR&O article 36.35, Entitlement to Rations, and also the term “vivre” based on the French version of article 208.505, Deductions for Provision of Rations.

4.2 In the event of any conflict or inconsistency between the direction in this DAOD and QR&O, the QR&O prevail.

General

4.3 To support DND and CAF missions, CAF Food Services have been allocated personnel, facilities and resources to provide public food services to DND-funded customers.

4.4 The primary obligation of CAF Food Services, as set out in DAOD 3012-0, Food Services Operations, is to provide food services to DND-funded customers. Food services may be provided to non DND-funded customers if:

1. a facility of CAF Food Services has surplus capacity;
2. operational service to DND-funded customers within a static facility is not compromised; and
3. appropriate approval is obtained.

4.5 The operating budget for each organization of CAF Food Services is based on the cost of food services that are to be provided at public expense.

4.6 The standard allowance rates for public meals and food enhancements are promulgated annually by Strat J4 Food Svcs and represent the standard food cost for one meal-day in accordance with established serving and nutritional standards.

Certification of Food Services Units

4.7 Policies, instructions and procedures govern all facilities of Regular Force and Reserve Force units and other elements that provide public food services for DND-funded customers. The issue of unprepared fresh rations is limited to units and other elements that are certified capable of providing food services in accordance with the Food Services Manual, Chapter 10, Unit Certification Program. The food services certification of units and other elements is the foundation for ensuring due diligence in protecting the health and safety of CAF members and safeguarding the public interest by ensuring the responsible use of public funds.

Food Services for Visiting DND Employees and CAF Members

4.8 In addition to providing public food services to CAF members on unit ration strength for which prescribed charges are deducted monthly from the pay of CAF members, meals may be provided to visiting DND employees and CAF members if they:

1. are authorized to receive public meals under QR&O 36.35; or
2. are on the establishment of another organization from which costs can be recovered.

4.9 An organization providing public food services to visiting DND employees and CAF members may incur costs that are not provided for in their operating budget. Any budget shortfall must be resolved in accordance with the direction on cost recovery in section 6 of this DAOD.

4.10 Under the FAM 1018-1, Managing Public Revenue, local revenue from food services may be retained by the organization.

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5. Use of Surplus Capacity

General

5.1 Surplus capacity exists when a unit has, either on a short or long term basis, sufficient personnel, facilities and resources to provide food services to more than the CAF members on unit ration strength. The general conditions under which surplus capacity may be used are set out in paragraph 3.4 of DAOD 3012-0.

Official Functions

5.2 Official functions generally consist of public morale and welfare activities that:

1. contribute to the effective functioning of the CAF;
2. enhance unit cohesion; or
3. mark an event of military or national significance.

5.3 Examples of official functions include official mess dinners and military ceremonial events. Public support for all other gatherings of individuals engaged in activities other than operational activities of the DND and the CAF requires both event and hospitality approval from a delegated authority in order to spend public funds for the provision of food and beverages. See the ADM(Fin) Hospitality and events intranet site for additional information.

Mess Dinners

5.4 Not all mess dinners are classified as official functions. Limited public support is available for official mess dinners (see A-PS-110-001/AG-002, Morale and Welfare Programs in the Canadian Forces, for additional information). Limited public support refers to the employment of CAF Food Services when surplus capacity exists. Public funding support is only provided for DND employees, CAF members and others designated by the CO of the dinner as official guests. All other diners are considered non-official and cannot be subsidized with public funds. Mixed dinners are not considered official functions and are not supported with public funding.

Change of Command Ceremonies

5.5 Generally, celebration activities for change of command ceremonies are paid out of NPF in accordance with Director General Morale and Welfare Services policies and instructions. See the Canadian Forces Morale and Welfare Services website for the applicable policies and instructions. Use of public funds for the provision of food and beverages for these activities is subject to ADM(Fin) financial policy and other applicable DND and CAF policies and instructions on hospitality.

5.6 Both event and hospitality approvals are necessary for celebration activities for change of command ceremonies.

Other Military Ceremonial Events

5.7 Other military ceremonial events require case-by-case assessment in order to determine if they meet the criteria in DND and CAF policies and instructions on hospitality for food and beverages to be provided at public expense. The nature and purpose of the event as well as participants involved are key factors for this determination. Those events that meet the criteria for hospitality require both event and hospitality approval.

Official Functions and Requirements for Support

5.8 The following table provides an overview of examples of official functions and support provided:

Note – If event approval is required, the event request briefing package should disclose the estimated applicable out of pocket event costs that are not funded at public expense (i.e. the NPF portion).

Non-Official Functions

5.9 Non-official functions are outside the operational support mandate of CAF Food Services. Non-official functions include the following:

1. unit barbeques;
2. unit mixed mess dinners and candlelight dinners;
3. unit festive dinners (see paragraphs 6.13 to 6.15 of this DAOD);
4. military attended and hosted social activities promoting morale and welfare; and
5. any other ceremony or dinner that cannot be authorized at public expense.

Note – The practice of writing operational orders to facilitate CAF Food Services support for the above functions is contrary to public fund expenditure policies. Any such practice should be documented and reported to the environmental comptroller for audit purposes.

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6. Operating Principles

DND-Funded and Non-DND-funded Customers

6.1 The two categories of customers of CAF Food Services are as follows:

1. DND-funded customers; and
2. non-DND-funded customers, i.e. persons whose meals are not paid by the DND and they are subject to financial recovery.

Note 1 – Additional sub-categories of customers are described in the Food Services Manual, Chapter 4, Financial Management and Performance Measurement, Annexes A, A-1, B and, B-1.

Note 2 – CAF members and others who consume meals are the “customers” of CAF Food Services. Units and other elements that are paying for the purchase of meals in a facility of CAF Food Services are “clients.”

Entitlement to Rations

6.2 The CO of a base, unit or ship providing certified food services is entitled to draw a daily ration to the approved scale in accordance with QR&O article 36.35.

Charges for Rations

6.3 Rations are provided on a recoverable basis to CAF members by monthly deductions from their pay and allowances in the amount of the monthly charge prescribed by QR&O article 208.505, Deductions for Provision of Rations. A CAF member of the Reserve Force on Class "C" Reserve Service is subject to deductions for rations at the same rates and under the same conditions that apply to a CAF member of the Regular Force. Any other person subject to a charge for rations must be charged in accordance with rates established and promulgated annually by Strat J4 Food Svcs. The circumstances in which a DND employee or CAF member is entitled to rations and not subject to deductions are described in the Food Services Manual.

6.4 When a DND employee or CAF member is provided an overtime meal or an allowance for an overtime meals as a result of being ordered to work beyond normal working hours, FAM Chapter 1024-9, Taxable Benefits and Allowances, may apply.

6.5 The monthly ration charge for a DND employee or a CAF member who is subject to deductions for rations is remitted, in multiples of 24 hours, for any period when the person:

1. is, in the case of a CAF member, on temporary duty or attached duty, at a base, unit or other element;
2. is a patient in a hospital of a base, unit or other element; or
3. is engaged in operations, required for duty during a continuous state of readiness or taking part in a training, field or operational exercise authorized by an officer commanding a command, during which it is not feasible or desirable for the person to return to their assigned mess hall or other normal place of messing.

6.6 Regardless of living accommodation, a CAF member may elect to be taken on ration strength with financial recovery by monthly deduction from their pay account.

6.7 If a person is provided meals without charge, the following meal-day values apply for control purposes:

1. three meals in any one day: one meal-day;
2. less than three meals in any one day:
   1. breakfast: 1/4 of a meal-day, and
   2. noon or evening meal: 1/2 of a meal-day; and
3. when a Regular Force field unit is authorized to participate in an exercise which requires the issue of rations for two or more meals in any one day, the unit entitlement must be one meal-day for each participating CAF member for that day.

6.8 Ration values for Reserve Force units drawing rations on a non-permanent basis are prescribed in CFAO 36-21, Annex H, Ration Entitlement Accounting Reserve Force.

Provision of Flight Meals

6.9 The Food Services Manual, Chapter 16, Flight Feeding, sets out the categories of passengers travelling on service aircraft who are provided flight meals without charge.

6.10 Flight meals must be provided on a cash recoverable basis for all passengers not specified in Food Services Manual, Chapter 16. Flight meal rates are promulgated annually by Strat J4 Food Svcs.

6.11 Flight meals provided to personnel on visiting aircraft of other armed forces or countries or of OGD must be recovered at the rates promulgated annually by Strat J4 Food Svcs.

Food Enhancements

6.12 The purpose of food enhancements is to ensure that personnel who often work under conditions of stress remain continuously alert and do not chance a loss of efficiency due to dehydration or low blood-sugar level. See the Food Services Manual, Chapter 2, Food Services Standards, section 2.7, Food Enhancement Standards, for information on conditions and entitlement, and the authority for a food services manager to expend public resources within limits on food enhancements. See the Food Services Manual, Chapter 4, for details on recovering the costs of food enhancements and recording in Unitrak.

Unit Festive Dinners

6.13 The provision of public support for unit festive dinners, normally held at lunch time with only CAF member participation, is governed by the DCBA message in the References section. The provision of food and beverages at unit festive dinners does not meet the requirements to be considered hospitality.

6.14 Food and non-alcoholic beverage costs at a unit festive dinner are considered ration expenses and not hospitality if there is a CO authority to provide rations. These expenses must not be reflected as hospitality costs within an event request.

6.15 Any costs for individuals placed on rations solely for participation in a unit festive dinner are considered incremental costs for that activity and therefore require event approval.

Common Standard of Food Services

6.16 DND-funded customers must have access to similar food services in any facility of CAF Food Services, given comparable operational and environmental conditions.

Access Control and Meal Entitlement

6.17 All customers, except those who are paying out-of-pocket, must have a valid meal card that authorizes access to a facility of CAF Food Services and provides entitlement to an all-inclusive meal in accordance with the minimum operational performance domestic and deployed feeding standards, as set out in the Food Services Manual, Chapter 2, Minimum Operational Performance Domestic and Deployed Feeding Standards. For out-of-pocket customers, their cash payment or meal ticket provides access to the dining facility. They may purchase an all-inclusive meal, a light meal or individual items, depending on local arrangements and conditions.

Public Expenditures and Revenue

6.18 CAF Food Services incur public expenditures and generate public revenue in providing food services to DND-funded and non-DND-funded customers.

Commodity Taxes, Payment and Collection

6.19 CAF Food Services manages the payment and collection of commodity taxes, such as PST, GST, HST and QST on the procurement of food services, reimbursement for meal expenses and meals sold or provided directly to DND-funded customers and non-DND-funded customers, where applicable.

6.20 The DND and the CAF are required to:

1. charge, collect and remit GST, HST and QST as applicable on the provision of food and related services; and
2. pay GST, HST and QST as applicable on the acquisition of taxable food supplies and related services.

6.21 For additional tax information, see the:

1. FAM Chapter 1024-1, Taxes – Goods and Services Tax (GST)/Harmonized Sales Tax (HST); and
2. ADM(Fin) Taxes intranet site.

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7. Standards and Costing

Standards

7.1 As set out in the Food Services Manual, Chapter 2, section 2.1, the following standards apply to all organizations of CAF Food Services:

1. minimum operational performance domestic and deployed feeding standards for:
   1. standard meal entitlement pattern for regular and dispersed meals;
   2.  standard meal item availability; and
   3. standard portion sizes;
2. nutrition standards:
   1.  Canada's Food Guide; and
   2. CAF Nutrition Strategy for Fresh Feeding;
3. service and amenity standards:
   1. one cafeteria-style dining facility;
   2. access to food services support 365 days per year;
   3. convenient hours of operation for customers; and
   4. efficient and timely service;
4. food safety and food defence standards expressed in the Food Safety and Food Defence Program, adapted as necessary to meet the constraints of the operational feeding environment; and
5. cost standards:
   1.  basic food cost;
   2. food enhancement allowances; and
   3. recovery rates.

Operational Food Services

7.2 Consistent with the operational situation, the standards for operational feeding support must be as similar as possible to those required of static food services. Standards for operational food services are set out in the Food Services Manual, Chapter 2.

Contracted Food Services

7.3 Contracted food services must be provided to the same standards as those required of organizations of CAF Food Services. Instructions, procedures and special considerations relating to contracted food services are set out in the following chapters of the Food Services Manual:

1. Chapter 7, Food Safety and Food Defence Program; and
2. Chapter 13, Food Svcs Contracting.

7.4 The above chapters must be used as source documents in statements of work for public-contracted food services operations. These operations may be subject to quality assurance assessment and quality control monitoring as set out in the above chapters.

Cost Components

7.5 B-GS-055-000/AG-001, Provision of Services to Non-Defence Agencies, provides direction on the types of expenditures that should be included in the calculation of incremental and full costs in determining the recoverable costs for each type of public food service. The Cost Factors Manual provides the annual standard costs or cost factors for the main categories of resources. With respect to charges for public food services, the following cost components must be used:

1. cost of food;
2. labour cost for Public Service employees, Personnel Support Program employees, contracts for services or a combination (See B-GS-055-000/AG-001 as to when military labour is considered as a cost.);
3. variable operating costs for the cost of non-food items used in the provision of food services, including paper goods and disposable ware, utensils, tableware and cleaning supplies;
4. facility operating costs for the direct costs incurred in operating a facility, including janitorial services, electricity, heating and construction engineering;
5. administration costs for the administrative overhead costs incurred by the DND and the CAF in providing food services, including support services administration and accounting costs, audit and verification, communications and clerical support; and
6. fixed costs for costs that remain unchanged despite changes in the volume of activity, including the costs of management staff, base support staff and depreciation of capital equipment. Fixed costs are normally determined locally.

Cost Recovery

7.6 Costs must be recovered in accordance with this DAOD and other applicable DND and CAF policies and instructions. An organization of the CAF Food Services providing public food services must recover costs from a client, i.e. a unit or other element, if the organization of the CAF Food Services is not funded to support the client. Each time that public food services are provided, an agreement through repayment transaction is reached between the organization of the CAF Food Services providing the food services and the client which is paying for the purchase of the food services. Clients are informed of the applicable rates and conditions, and appropriate recovery action is initiated. Written agreements must be completed whenever possible.

7.7 Clients must:

1. pay a comparable charge for a similar standard of food services; and
2. not pay for non-value added costs resulting from locally controllable inefficiencies such as overstaffing or use of pre-prepared products.

7.8 Charges for food services must be based on:

1.  customer type, which dictates the cost components to be charged;
2. standard recovery rate for each providing unit, determined by Strat J4 Food Svcs;
3. the type of service provided;
4. the type and number of meals and food enhancements; and
5. any special requirements.

7.9 Current recovery rates by type of customer and by location are published annually by Strat J4 Food Svcs. See the SJS Policies, Publications, Tools and Resources (Food Svcs) intranet site for current and past recovery rates. The rates reflect the recoverable charges for DND-funded customers and non-DND-funded customers.

7.10 Local revenue generated from the sale of food services must be used to offset the costs of the operation of food services.

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8. Performance Measurement and System Compliance

Performance Measurement

8.1 Performance measurement is the means by which the DND and the CAF can assess how well CAF Food Services are providing cost efficient and effective food services that:

1. support DND and CAF missions; and
2. meet client and customer expectations of quality, choice, value, nutrition and service.

8.2 The results obtained by the performance measurement and integrated reporting system provide managers with a common basis upon which to:

1. evaluate the performance of the operation of their food services;
2. recognize areas that may require further attention; and
3. take corrective action.

8.3 Standards and performance measurement are necessary to ensure that organizations maintain performance commensurate with established norms and direction, whether delivery method is by CAF Food Services or through a contractor.

8.4 A measure of cost permits an assessment of the adherence of an organization of CAF Food Services to national standards of quality, quantity and service. The key cost indicators in CAF Food Services are:

1. food cost per meal-day; and
2. variable cost per meal-day.

8.5 These cost indicators can be compared to standard costs to measure the performance relative to national standards and other operations of CAF Food Services.

8.6 The measurement of customer satisfaction is the percentage of satisfied customers.

8.7 The three minimum operational performance domestic and deployed feeding standards, as set out in subparagraph 7.1.a of this DAOD, constitute the meal standards for the provision of public food services and should be what customers expect in dining rooms operated by CAF Food Services or contractors. Mechanisms must also be in place to monitor customer satisfaction to ensure a balanced approach among cost, standards and customer expectations.

Unitrak Management and Reporting System

8.8 Unitrak is the DND and CAF national food services management and reporting system that permits business Intelligence, standardized accounting and performance measurement of all operations of CAF Food Services. Unitrak is also a mission critical performance measurement system that is used in static and operational environments, with the following application:

1. at the kitchen level for:
   1. forecasting of food and food services requirements;
   2. food procurement;
   3. menu planning and costing, including recipes;
   4. production planning and control;
   5. tracking volume of activity, and
   6. catering catering management of official functions;
2. at the food services management level for:
   1. control of operating costs,
   2. resource management, including revenue, cost recovery and budget allocation;
   3. performance measurement, including quality, quantity and value measures for the Base Services Index (used to provide common national standards for key base services); and
   4. resource requirement planning;
3. at the local management level for:
   1. reporting on operating budget management, and
   2. performance measurement, including controllable food services operating costs and standards as to quality and quantity;
4. at the environmental command level for:
   1. performance measurement;
   2. comparison between locations;
   3. trouble shooting noticeable trends in data; and
   4. overall level of activity; and
5. at the National Defence Headquarters level fo:
   1. performance measurement;
   2. validation of national standards;
   3. evaluation of policy effectiveness;
   4. provision of key indicators of CAF Food Services; and
   5. reporting to senior management.

National Standardized Cycle Menu

8.9 The NSCM is designed to provide optimal nutrition, support financial accountability and food safety practices, and afford religious or spiritual accommodation. Mandated implementation of the NCSM within all facilities of CAF Food Services, and contracted operations that serve CAF members, links local practices with strategic goals. The NSCM is the foundation of food services operations at every level, being formalized in standards and performance metrics.

National Master Standing Offer

8.10 The preferred method of procurement of food services equipment by an organization of the CAF Food Services is by the NMSO, which allows contracting directly with the equipment offeror, subsequent to procurement approval being granted for any call-up exceeding $5K. All conditions and provisions relating to the scope and price of the offered equipment must be observed, and fees for an individual call-up must be in accordance with the prices pre-established in the original offer. The current NMSO was:

1. developed based on the potential usage by the targeted clients; and
2. issued for national use as it was considered to best meet CAF objectives.

8.11 The approval for the procurement of any major food services equipment not specified in the NMSO must be sought through Strat J4Food Svcs 4, Equipment and Facilities.

Food Safety and Food Defence Program Compliance

8.12 In accordance with DAOD 3012-2, Management of Food Safety and Food Defence, and the Food Services Manual, Chapter 7, compliance must be conducted by the applicable command organization at all food services facilities, using verification processes, including food safety and food defence checks, and inspections and audits at the required frequency and levels as set out in the Food Services Manual, Chapter 7.

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9. Compliance and Consequences

Compliance

9.1 DND employees and CAF members must comply with this DAOD. Should clarification of the policies or instructions set out in this DAOD be required, DND employees and CAF members may seek direction through their channel of communication or chain of command, as appropriate. Managers and military supervisors have the primary responsibility for and means of ensuring the compliance of their DND employees and CAF members with this DAOD.

Consequences of Non-Compliance

9.2 DND employees and CAF members are accountable to their respective managers and military supervisors for any failure to comply with the direction set out in this DAOD. Non‑compliance with this DAOD may have consequences for both the DND and the CAF as institutions, and for DND employees and CAF members as individuals. Suspected non‑compliance may be investigated. Managers and military supervisors must take or direct appropriate corrective measures if non‑compliance with this DAOD has consequences for the DND or the CAF. The decision of a level one advisor or other senior official to take action or to intervene in a case of non-compliance, other than in respect of a decision under the Code of Service Discipline regarding a CAF member, will depend on the degree of risk based on the impact and likelihood of an adverse outcome resulting from the non‑compliance and other circumstances of the case.

9.3 The nature and severity of the consequences resulting from non‑compliance should be commensurate with the circumstances of the non‑compliance and other relevant circumstances. Consequences of non‑compliance may include one or more of the following:

1. the ordering of the completion of appropriate learning, training or professional development;
2. the entering of observations in individual performance evaluations;
3. increased reporting and performance monitoring;
4. the withdrawal of any authority provided under this DAOD to a DND employee or CAF member;
5. the reporting of suspected offences to responsible law enforcement agencies;
6. the application of specific consequences as set out in applicable laws, codes of conduct, and DND and CAF policies and instructions;
7. other administrative action, including the imposition of disciplinary measures, for a DND employee;
8. other administrative or disciplinary action, or both, for a CAF member; and
9. the imposition of liability on the part of Her Majesty in right of Canada, DND employees and CAF members.

Note – In respect to the compliance of DND employees, see the Treasury Board Framework for the Management of Compliance for additional information.

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10. Responsibilities

Responsibility Table

10.1 The following table identifies the responsibilities associated with this DAOD:

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11. References

Acts, Regulations, Central Agency Policies and Policy DAOD

• QR&O article 36.35, Entitlement to Rations
• QR&O article 208.505, Deductions for Provision of Rations
• Framework for the Management of Compliance, Treasury Board
• Policies for Ministers' Offices, Treasury Board
• CBI 204.215, Pay – Officers – Pilots – Lieutenant-Colonel, Major and Captain
• CBI 205.32, Aircrew Allowance (Monthly)
• CBI 205.325, Aircrew Allowance (Casual)
• CBI 205.33, Land Duty Allowance (Monthly)
• CBI 205.335, Land Duty Allowance (Casual)
• CBI 209.30, Travelling Expenses
• CBI 210.83, Meal Expense – Reserve Force on Class A Reserve Service or Class B Reserve Service
• DAOD 3012-0, Food Services Operations

Other References

• DAOD 2016-0, Approval to Travel on Canadian Forces Aircraft
• DAOD 3012-2, Management of Food Safety and Food Defence
• CFAO 36-21, Accounting for Ration Entitlement
• CANFORGEN 171/14, National Standardized Cycle Menu (NSCM)
• A-85-269-001/FP-001, Food Services Manual
• A-85-269-001/FP-006, Food Services Contracts Manual
• A-PS-110-001/AG-002, Morale and Welfare Programs in the Canadian Forces
• B-GS-055-000/AG-001, Provision of Services to Non-Defence Agencies
• CAF Nutrition Strategy for Fresh Feeding
• Cost Factors Manual
• Department of National Defence and the Canadian Forces Delegation of Authorities for Financial Administration Matrix
• Canadian Forces Temporary Duty Travel Instructions
• FAM Chapter 1018-1, Managing Public Revenue
• FAM Chapter 1024-1, Taxes – Goods and Services Tax (GST)/Harmonized Sales Tax (HST)
• FAM Chapter 1024-9, Taxable Benefits and Allowances
• Financial Administration Directive (FA DIR) No.51, User Pay Arrangements
• DCBA 3-2 015 Message, 7 November 2003, Provision of Christmas Meals at Public Expense
• National Joint Council Travel Directive
• Canada’s Food Guide, Health Canada
• NMSO Directive, Procurement Tool for Major and Minor Food Services (Food Svcs)
• Form CF 52, General Allowance Claim
• Hospitality and events, ADM(Fin) intranet site
• Policies, Publications, Tools and Resources (Food Svcs), SJS intranet site
• Recovery Rates, SJS intranet site
• Taxes, ADM(Fin) intranet site
• Canadian Forces Morale and Welfare services website