Meal expenses of long-haul truck drivers
Meal and beverage expenses of long-haul truck drivers are deductible at a higher rate than the 50% permitted for other transportation employees. During eligible travel periods in 2019, meal and beverage expenses are deductible at 80%.
You are a long-haul truck driver if you are an employee whose main duty of employment is transporting goods by way of driving a long-haul truck, whether or not your employer's main business is transporting goods, passengers, or both.
A long-haul truck is a truck or tractor that is designed for hauling freight, and has a gross vehicle weight rating of more than 11,788 kg.
An eligible travel period is a period during which you are away from your municipality or metropolitan area (if there is one) for at least 24 hours for the purpose of driving a long-haul truck that transports goods at least 160 kilometres from the employer's establishment to which you regularly report to work.
For information on how to deduct your meals and lodging expenses, see Meals and lodging (including showers).
If you travel to the United States for your work 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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