Ref: https://solidtax.ca/wp-content/uploads/2022/09/t4044-21e-Employment-Expenses.pdf
Who can claim the cost of lodging and meals as employment expenses?
You can claim the cost of meals and lodging if you meet all of the following conditions:
- You work for an airline, railway, bus or trucking company, or for any other employer whose main
business is transporting goods, passengers or both.
- You travel in vehicles your employer uses to transport goods or passengers.
- You regularly have to travel away from the municipality and the metropolitan area (if there is one) where your employer’s relevant establishment (home terminal) is located.
- You regularly incur meal and lodging expenses while away from the municipality and the metropolitan area (if there is one) where your employer’s relevant establishment (home terminal) is located. This means that you must generally be away from home overnight to do your job.
You must reduce your claim for meal and lodging expenses by any non-taxable allowance or reimbursement you received or are entitled to receive from your employer.
I am a railway employee and have to work away from home for 200 days in 2021. How can I claim my meal and lodging expenses?
For the cost of a meal, you can use simplified method, which is $23/meal to a maximum of 3 meals per day. The most you can deduct for meal expenses is 50 per cent of your claim. Therefore, you can claim (200 days x 3 meals/day x $23/meal) x 50% = $6,900 as employment expenses.
You can also claim lodging and shower expenses, which are based on the receipts you have.
I am a long-haul truck driver and have to work away from home for 150 days in 2021. How can I claim my meal expenses?
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 make in a record or log book.
The most you can deduct for meal expenses is 80 per cent of your claim. Therefore, you can claim (150 days x 3 meals/day x $23/meal) x 80% = $8,280 as employment expenses.
If you have trips to United States, you can claim $23 US dollar instead of $23 Can per meal while in the U.S.
