Trips to the United States

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

You can claim the meal and lodging expenses you incur while performing your duties as a transport employee in the United States (U.S.). If you are using the simplified method of reporting meal expenses, you are entitled to US $23 per meal while in the U.S. The most you can deduct for meal expenses is 50% of your claim, just as it is for trips within Canada (unless you are a long-haul truck driver, as described in Meal expenses of long-haul truck drivers).

Calculate the total U.S. dollar amount of both the meal and lodging expenses incurred in the U.S. and convert these two totals to Canadian dollars by multiplying them by the Bank of Canada annual average U.S. exchange rate. You can get the exchange rate by going to the Bank of Canada annual average exchange rates.

Provide a summary of your trips to the U.S. in Part 2 - Trip and expense summary of Form TL2, Claim for Meals and Lodging Expenses. Attach a more detailed list of these trips to this form.

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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