Use this form if you are an employee of a transport business, such as an airline, railway, bus or trucking company, or if you are an other transport employee, as defined in Charpter 4 of Guide T4044, Employment Expenses, including a long-haul truck driver.
You complete Parts 1 and 2, and your employer completes Part 3. For details, see charpter 4 of Guide T4044.
If there is not enough space below, attach another sheet of paper. Keep receipts to support your claim in case the Canada Revenue Agency (CRA) asks you for them.
You do not have to send this form with your return, but keep it in case the CRA asks to see it later.
You can claim the cost of meals and lodging (including showers) if you meet all four of the following conditions:
For information on meal allowances and subsidized meals, see Information Circular IC73-21R, Claims for Meals and Lodging Expenses of Transport Employees, and Guide T4044, Employment Expenses.
Even if you do not meet all of the above four conditions, you may still be able to claim the cost of meals and lodging you incur in the year. For example, you may be an employee whose main duty of employment is transporting goods, but your employer's main business is not transporting goods or passengers. If you meet the conditions listed under the section called "Travelling expenses" in Chapter 3 of Guide T4044, you will still qualify to use the simplified method of meal reporting (based on a per meal rate of $23 which includes sales tax) described in Chapter 4 of the guide. For more information about both sets of conditions, see Information Circular IC73-21R.
You can also claim the cost of meals and lodging when you meet one of the following conditions:
Meal and beverage expenses for long-haul truck drivers are deductible at a rate higher than the 50% permitted for other transportation employees. During eligible travel periods, meal and beverage expenses incurred are deductible at a rate of 80%.
You are a long-haul truck driver if you are an employee whose main duty of employment is transporting goods by way of driving a long-haul truck, whether or not your employer's main business is transporting goods, passengers, or both.
A long-haul truck is a truck or tractor that is designed for hauling freight, and has a gross vehicle weight rating 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 kilometres from the employer's establishment to which you regularly report to work.