Railway Employees - Away From Home Expenses
Published: January 15, 2008
Source: Canada Revenue Agency
You can deduct the cost of meals and lodging when you meet one
of the following conditions:
- You work away from home for a railway company as a telegrapher
or station agent in a relief capacity, or carrying out maintenance
and repair work for the railway company.
- You are a railway employee who works away from the municipality
and the metropolitan area (if there is one) where your employer's
relevant establishment (home terminal) is located. You also work far
enough away that it is unreasonable for you to return daily to your
home, where you support a spouse or common-law partner, or a
dependant related to you.
If you meet one of these conditions, see
Meals and lodging (including showers) for more details.
If your employer has paid or will pay you for any part of your meal
and lodging expenses, subtract that amount from your claim.
Your employer has to sign Form TL2. You do not have to
send this form with your return, but you should keep it in case we
ask to see it later.
You may be able to get a rebate of the GST/HST you paid. For more
Employee GST/HST Rebate.
Completing your tax return
Complete Form TL2, Claim for Meals and Lodging Expenses and claim
your meal and lodging expenses on line 229 of your return. If
you still need help completing this form, please contact us by
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