Employees of a transport business
You can claim the cost of meals and lodging (including showers) on Form TL2, Claim for Meals and Lodging Expenses, 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 travelling 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
If you meet these conditions, see Meals and lodging (including showers) for more details.
For more information on meal allowances and subsidized meals, see IC73-21, Claims for Meals and Lodging Expenses of Transport Employees.
Even if you do not meet all of the above conditions, you may still be able to claim the cost of meals and lodging you incur in the year. For more information, see Other transport employees for details.
If you are a long-haul truck driver, see Meal expenses of long-haul truck drivers.
If you travel to the United States as a transport employee, see Trips to the United States.
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.
Your employer has to sign Form TL2. You do not have to send this form with your return, but you should keep it in case the CRA asks to see it later.
You may be able to get a rebate of the GST/HST you paid. For more information, see Employee GST/HST Rebate.
Completing your tax return
Complete Form TL2, Claim for Meals and Lodging Expenses and claim your meal and lodging expenses on line 22900 of your return. If you still need help completing this form, please contact us by calling 1-800-959-8281.
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