Travelling expenses – Salaried employee expenses

Note: Line 22900 was line 229 before tax year 2019.

Travelling expenses include food, beverage, lodging, and transportation (such as airplane, train, bus, etc.) expenses, but not motor vehicle expenses. You can deduct travelling expenses as long as you meet all of the following conditions:

Enter your claim for deductible transportation expenses (such as airplane, train, bus, etc.) on the “Other expenses” line of Form T777, Statement of Employment Expenses.

You can deduct food and beverage expenses if your employer requires you to be away for at least 12 consecutive hours from the municipality and the metropolitan area (if there is one) of your employer's location where you normally reported for work. The most you can deduct for food and beverage expenses is 50% of the lesser of:

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

If you are a transportation employee, you may also be able to claim expenses for meals and lodging (including showers). For more information, see Transportation employees.

For more information, see Archived Interpretation Bulletin IT522R, Vehicle, Travel and Sales Expenses of Employees, and Archived Interpretation Bulletin IT518R, Food, Beverages and Entertainment Expenses.

Completing your tax return

Include these expenses on the Food, beverages, and entertainment expenses line (8523) of Form T777, Statement of Employment Expenses, and attach it to your paper return.

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

Forms and publications

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