If you are an employee of a transport business, a railway employee, or other transport employee, you may be able to claim the cost of meals and lodging in addition to the expenses generally claimable by employees earning a salary. You will have to have form T2200 Declaration of Conditions of Employment duly signed by employer and you prepare TL2; Claim for Meals and Lodging Expenses. To calculate your meal expenses, you can choose either
The most you can deduct for meal expenses is 50% of your claim, unless you are a long-haul truck driver claiming meals for an eligible trip. If you use the simplified method, which is based on a daily meal rate of $17 per meal, the most you can deduct is $8.50 for each meal. Under either the simplified or detailed method, you can claim one meal after every four hours from the departure time, to a maximum of three meals per day. The simplified method is the easiest way to calculate your meal expenses since you do not have to keep receipts for your meals, although you do have to keep a detailed list of the trips you take in a record or log book. If you choose to use the detailed method to calculate your meal expenses, you must keep a log or record book itemizing each expense. You also must keep receipts to support the amount you deduct. When you are part of a work crew, such as on a train, your employer may provide you with cooking facilities. If you buy groceries and cook meals either by yourself or as a group, each person can claim up to $34 for each day. If you do not claim more than this, you do not have to keep receipts. If you want to know more details please click the link T4044, TL2, T2200, and IC73-21.