01/26/2019 – By Jason Smale
Meals and Lodging Expenses for Truck Drivers
Long-haul truck drivers are eligible to deduct meals, lodging and shower expenses against their earnings. However, it’s essential before claiming these expenses that the driver confirms their eligibility under the CRA classification.
What is a Long-Haul Truck Driver
To be considered eligible for the long-haul truck driver status according to the Canada Revenue Agency, the driver must be an employee whose primary duties are to transport goods, passengers or both using a long-haul truck, whether or not the driver’s employer’s primary business is transporting goods, passengers, or both. A long-haul truck is defined as a freight truck with a gross vehicle weight equivalent to 11,788kg or greater.
Eligible Travel Periods
An eligible travel period is one in which the driver is away from their municipality or metropolitan area (if there is one) for at least 24 hours for the purpose of driving long-haul trucks. Their primary function must be to transport goods at least 160km from the employer’s place of business from which the driver regularly reports.
Eligible Deduction Rate
Most employees and business owners who travel outside of their municipality or metropolitan area (if there is one) are eligible for a 50 percent deduction for meals expenses. However, long-haul truck drivers are eligible to deduct 80 percent of meals, lodging and shower expenses.