TL2 - Claims for Meals and Lodging Expenses for Long haul and short haul truck drivers

What is the TL-2 Form?

The TL-2 form is used by transport employees to claim work-related expenses such as meals and lodging while working away from home. To complete the claim, you will need to fill out Parts 1 and 2 of the form, and your employer must sign Part 3 to confirm the details. Once completed, you can claim your total eligible expenses on Line 22900 of your personal income tax return.

Eligibility Criteria

To be eligible for these claims, you must meet all the following conditions:

Work for an employer whose primary business is transporting goods or passengers.

Use an employer-provided vehicle for transporting goods or passengers.

Frequent travel away from your home terminal, incurring meals and lodging expenses.

Claiming Meals Expenses

The amount you can claim for meals depends on whether you are a short-haul or long-haul truck driver:

Short-haul Truck Drivers: Drive local routes under 160 km and are away from home for less than 24 hours. You can claim 50% of your meals expense.

Long-haul Truck Drivers: Drive long routes over 160 km and are away from home for at least 24 hours. You can claim 80% of your meals expense.

There are three methods you can use to claim meals expenses:

Simplified Method: Claim $23 per meal, or USD $23 for trips to the U.S. (e.g., 50 meals = $1,150).

Detailed Method: Claim the actual amount spent on meals (e.g., $2,000 in meals = $2,000 claim).

Batching Method: Claim grocery expenses if you're working in a crew, with a maximum of $46 per person per day.

Claiming Lodging Expenses

You can claim the full amount spent on lodging while working away from home. If you sleep in your truck, you can also claim expenses for showers and other truck-related lodging costs. For example, if you spent $2,500 on lodging during the year, you can claim the full $2,500.

Important Things to Remember

Deduct any reimbursement you received from your employer for meals or lodging.

If your employer’s main business isn’t transport but you regularly transport goods or passengers, you might still qualify for simplified method claims.

Keep a logbook of meals and lodging expenses, including dates, amounts, and locations.

Ensure your employer signs Part 3 of the TL-2 form.

Always keep receipts for meals and lodging in case CRA requests them during an audit.

Conclusion

The TL-2 form helps truck drivers reduce their taxable income by claiming meals and lodging expenses. By keeping accurate records and following the proper procedures, you can maximize your tax benefits as a transport employee.

For more information, check out the official Canada Revenue Agency page: Canada Revenue Agency - TL-2 Form