Deduction for Transport Employees
If you are a transport employee, you can claim a deduction for the amounts you spent on meals and accommodation if, according to the type of employee you are, your work required you to be:
- away from the municipality or metropolitan area where your employer's establishment (to which you ordinarily reported for work) is located; or
- far enough from your place of residence to warrant not returning at the end of the work day.
In either situation, you cannot claim a deduction if your expenses for meals and accommodation were reimbursed to you or entitled you to a reimbursement.
If you deduct such expenses from your employment income, you may be entitled to a QST rebate.