Food and beverages – Commission employee expenses

You can deduct food and beverage expenses as long as your employer requires you to be away for at least 12 consecutive hours. To qualify, you must be away from the municipality and the metropolitan area (if there is one) of your employer’s location where you normally report for work.

The most you can deduct for food and beverage expenses is 50% of the lesser of:

• the amount you actually paid
• an amount that is reasonable in the circumstances

The 50% limit also applies to the cost of food, beverages and entertainment you paid for when you travelled on an airplane, train or bus, as long as the ticket price did not include such amounts.

Completing your tax return

Enter this amount plus any amount for Entertainment expenses on the Food, beverages, and entertainment expenses line (8523) of Form T777, Statement of Employment Expenses.

Enter on line 22900, the allowable amount of your employment expenses from the total expenses line of Form T777.

Forms and publications

• Form T777, Statement of Employment Expenses
• Archived Interpretation Bulletin IT518R, Foods, Beverages and Entertainment Expenses