Other transport employees

Even if you do not meet all of the conditions listed in 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.

If you meet the conditions listed under Travelling expenses, you will still qualify to use the simplified method of meal reporting described later on this page. For more information about both sets of conditions, read Information Circular IC73-21R9.

Note 

If your employer has paid or will pay you for any part of your meal and lodging expenses, subtract that amount from your claim.

Your employer has to sign Form TL2. You do not have to send this form with your return, but keep it in case the CRA asks to see it.

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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