Guidance on Eligible Costs for Development Initiatives https://www.international.gc.ca/world-monde/funding-financement/eligible_costs_guidance-directives_cout_admissibles.aspx?lang=eng
The information on this page does not apply to bids under Request for Proposals processes, nor proposals submitted to the International Humanitarian Assistance Program which have specific requirements and instructions related to cost elements and budgets.
Entertainment expenses; Costs incurred before the effective date of the Agreement; Gifts