Transport Employees

Entering this Amount (from Forms):

Claiming meals and lodging (transport employees)

If you are an eligible employee of a transport business, follow these steps to claim expenses for meals and lodging.

  1. Complete Form TL2:
    1. Open Form TL2. To find this form, use Form Lookup and enter the keyword TL2.
    2. Enter the employment start and end dates and the method you're using in Part 1.
    3. Complete Part 2A and 2B according to CRA guidelines.
    4. Print the form and complete the Certification by employee.
    5. Have your employer complete Part 3 of the form.

    TurboTax transfers the information on form TL2 to the Other Employment Income and Expenses worksheet (form EMPL) and to line 22900 of the T1 General.

  2. Complete the worksheet, EMPL - Other Employment Income and Expenses:

    If you did not pay GST on any of these expenses, skip this step.

    1. Open the worksheet. To find this form, use Form Lookup and enter the keyword OTHER E.
    2. Go to page 2 of the form EMPL.
    3. Divide the meal and lodging expenses into the amounts incurred in specified regions of Canada and Outside of Canada.

      For example, Joe's total lodging expense was $1200. Half of this was incurred in the U.S and the rest was in Ontario and Manitoba. In the Lodging column, Joe enters 600 in the row Other Canadian provinces and territories and presses Tab on his keyboard. The amount for Outside of Canada is then automatically recalculated.

      This step claims a rebate of GST/HST on form GST370 Employee and Partner GST/HST Rebate.

Entering this Amount (from Interview):

Entering transport employee meal and lodging expenses (interview)

Enter meal and lodging expenses on a series of screens in the Income section of the interview, under Employment status.

  1. Click DEDUCTIONS & CREDITS in the left-side menu.
  2. Click Continue until you reach the Employment Deductions screen.
  3. On the Employment Status screen, select the I had meal and lodging expenses as a transport employee checkbox then click Continue.
  4. Click Continue to move through the screens in the section. Follow the instructions and enter the requested information on each screen.
    1. Information - Enter the dates that your period of employment started and ended in the tax year. If your employment began in a previous tax year, enter 01/01/2023. If it is ongoing, or ended after the end of the tax year, enter 31/12/2023. Click to indicate which method you use to record your expenses.
    2. Trip details - For each trip, enter the number of days, trips, average hours you were away, your home terminal, and your away from home terminal.
    3. Meals and lodging details - For each trip, enter the number of meals, their total cost, the number of days of lodging, and the cost of the lodging. Railway employees should also enter the service classification.

      Although the most you can deduct for meal expenses is 50%, you should enter their total cost. TurboTax reduces the claim for you.

    4. Repayments - Enter any amounts that you were reimbursed for meals or lodging.

      Also indicate whether you qualify for GST/HST or QST rebate. TurboTax calculates your GST rebate claim.

Related information
T777 - Statement of Employment Expenses
GST 370 Employee and Partner GST/HST Rebate