How to deduct employment expense - travelling expenses

Travelling expenses include food, beverages and lodging expenses but not motor vehicle expenses.

To claim traveling expenses, you need to meet all of the following conditions:

  • You were normally required to work away from your employer's place of business or in different places.
  • Under your contract employment, you had to pay your own travelling expenses.
  • You did not receive a non-taxable allowance for travelling expenses.
  • Your employer completed and signed Form T2200 - Declaration of Conditions of Employment.

Food, beverage expenses and lodging expenses are claimed on Form T777, Statement of Employment Expenses, in your tax return.

How to deduct employment expense - food and beverages

How to deduct employment expense - union and professional dues

Additional information