|You were normally required to work away from your employer's place of business or in different places.
|You were required by your contract of employment to pay your own travelling expenses.
|You did not receive a non-taxable allowance for travelling expenses.
|CRA form T2200, Declaration of Conditions of Employment, must be completed by the employee and employer.
Meal expenses can be deducted if your employer requires you to be away for at least 12 consecutive hours from the municipality/metropolitan area of your employer's location where you normally report for work.
The cost of meals and lodging, for which you have not been reimbursed, and are not entitled to be reimbursed, can be claimed if you meet one of the following two conditions:
|You work away from home for a railway company, as a telegrapher or station agent, in a relief capacity, or carrying out maintenance and repair work for the railway company, or
|You are a railway employee who
These expenses are claimed on the Canada Revenue Agency (CRA) form TL2 Claim for Meals and Lodging Expenses.
|meals can be claimed using the simplified
method (see CRA information on meals
and lodging expenses for employees), under which receipts are not
required, but a log of travel is required. Under this method,
the allowable amount for meals is
|meals are 50% deductible, except for meal costs
during eligible travel periods of long-haul truck drivers, which are
deductible (under ITA s. 67.1(1.1)), by the trucker or by an employer
who may have paid the expenses, at the following rates:
1. See CRA Sep 3, 2020 news release re Jan 1, 2020 increased meal rate for transport employees and other individuals, including employee overtime meals/allowances, meal rates for moving expenses or medical expenses.
The meals and lodging costs will include GST/HST and any provincial retail sales tax paid. You may be eligible for a refund of the GST/HST included in the costs. See Employee and Partner GST/HST rebate on the GST/HST page.
Line 22900 (line 229 prior to 2019) employment expenses can be entered in the "other deductions" line of the Detailed Canadian Tax and RRSP Savings Calculator.
Interpretation Bulletins (Archived):
Revised: October 26, 2023
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