If you are required by your employment contract to work away from your employer’s place, you can deduct food and beverage expenses under certain conditions.
To qualify, you must be required to be away for at least 12 consecutive hours from the municipality and the metropolitan area (if there is one) of your employer’s location where you normally report for work.
The most you can deduct for food and beverage expenses is 50% of the lesser of:
-
- the amount you actually paid; and
- an amount that is reasonable in the circumstances.
The 50% limit also applies to the cost of food and beverages you paid for when you traveled on an airplane, train, or bus, as long as the ticket price did not included such amounts.
To claim the deduction of food and beverage expenses, you need Form T2200, Declaration of Conditions of Employment, completed and signed by your employer.