Transportation

TL2 tax form Claim for Meals and Lodging Expenses

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01/24/2019 – By Jason Smale

What is a TL2 tax form?

A TL2 tax form is a form signed off by the employer of an employee identifying the eligible expenses they can deduct for meals and lodging as part of their work duties.

Who would qualify to deduct meals and lodging expenses?

An employee can claim meals and lodging expenses if they work under one of the following conditions:

  • You travel in vehicles your employer uses to transport goods or passengers.
  • You regularly travel away from the municipality and metropolitan area (if there is one) where your home terminal is located; and
  • You regularly incur meal and lodging expenses while away from the municipality and metropolitan area (if there is one) where your home terminal is located. This means that you must generally be away from home overnight to do your job.

Employees who would typically qualify for the meal and lodging expenses can include, but are not necessarily limited to:

  1. Employees who work for an airline, railway, bus, or trucking company, or for any other employer whose primary business is transporting goods, passengers, or both.

You may also qualify to claim the meals and lodging expense if you meet one of the following conditions:

  1. You work away from home for a railway company as a telegrapher or station agent in a relief capacity, or carrying out maintenance and repair work for the railway company; or
  2. You are a railway employee who works away from the municipality and metropolitan area (if there is one) where your home terminal is located. You also work at such a distant location that it is unreasonable for you to return daily to your home, where you support a spouse or common-law partner, or a dependent related to you.

Truck drivers who drive long-haul qualify for meal and beverage expenses at a rate of 80 percent, which is higher than the standard 50 percent afforded on most other meals costs.

To qualify under the status of a long-haul truck driver, you must be an employee whose primary duty of employment is in transporting goods by way of driving a long-haul truck, whether or not your employer’s primary business is transporting goods, passengers, or both.

A long-haul truck is a tractor that is designed for hauling freight and has a gross vehicle weight of more than 11,788 kg.

An eligible travel period is a period during which you are away from your municipality or metropolitan area (if there is one) for at least 24 hours for the purpose of driving a long-haul truck that transports goods at least 160 kilometers from the employer’s establishment to which you regularly report to work.