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.

For more information, see point 2 in the instructions for line 207 in the guide to the income tax return (TP-1.G-V) or refer to guide IN-118-V, Employment Expenses.