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.