– defined as an employee whose main duty of employment is transporting goods by way of driving a long-haul truck, whether or not your employer is a transport company
– a long-haul truck or tractor is designed for hauling freight and has a GVWR of more than 11,788 kg.
– an eligible travel period is one where the driver is away for more than 24 hours and travels more than 160 km away from the home terminal
– meals and beverage expenses incurred are deductible at 80%. CRA allows flat rate of $17 per meal to a maximum of $51 per day.
– If you had trips to the United States, convert the total U.S. dollar amount to Canadian dollars.
Long-haul driver must keep a record book of trips (Log books) that include next information:
start and end times and dates, destination, hours away, km driven. The driver may be asked by CRA to supply supporting documentation for the number of days away and number of hours spent while away and signed by your employer forms TL2 “Claim for meals and Lodging Expenses” and T2200 “Declaration of Conditions of Employment”.
If you are self-employed (you are unincorporated) and use form T2125 to identify and record business expenses or an employee of your incorporated transport business the rules for claiming meals and lodging are identical to the rules for employees working for an employer whose principal business is a transport business.