Other transport employees
Even if you do not meet all of the conditions listed for Employees of a transport business, you may still be able to claim the cost of meals and lodging you incur in the year. For example, you may be an employee whose main duty of employment is transporting goods, but your employer's main business is not transporting goods or passengers.
For more information about both sets of conditions, see Information Circular IC73-21, Claims for Meals and Lodging Expenses of Transport Employees.
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
Your employer has to complete and sign Form T2200, Declaration of Conditions of Employment. You have to complete Parts 1 and 2 of Form TL2, Claim for Meals and Lodging Expenses and have your employer complete Part 3 and sign it. You claim your meal and lodging expenses on line 22900 of your return. If you still need help completing these forms, please contact us by calling 1-800-959-8281.
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