If you qualify as a transport employee and you have a form TL2, Claim for Board and Lodging Expenses signed by your employer, you are eligible to deduct a portion of your meals and lodging expenses. Although you must keep all receipts to support your lodging expenses, meals can be claimed using either the detailed or the simplified method. Under the detailed method, 50% of all actual receipt amounts are eligible for deduction. Using the simplified method, meals can be calculated using a per day rate, without receipts. Compare your actual receipts to the amount eligible under the simplified method to see which method benefits you the most.
Be aware that if you use the simplified method, CCRA may request a log detailing your out-of-town trips.
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