Transportation employees

In addition to the expenses listed under Salaried employees, you may also be able to claim the cost of meals and lodging (including showers) if you are an employee of a transport business, a railway employee, or other transport employee. This cost includes any GST and provincial sales tax (PST), or HST, you paid on these expenses. You may be able to get a rebate of the GST/HST you paid. For more information, see Employee GST/HST Rebate.


You cannot deduct the cost of travel to and from work, or other expenses, such as most tools and clothing.

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