--- title: "Truck Driver Meal Allowance: $23 a Meal, 80% Deductible" url: https://www.everstonecpa.com/blog/trucking-per-diem-meal-claims-canada description: "Truck driver meal allowance and per diem: the CRA simplified method of $23 a meal, up to $69 a day for 2025, and the 80% long-haul deduction. See them." type: guide updated: 2026-10-08 summary: "Canadian long-haul truck drivers can claim meals using the CRA’s simplified method, a flat $23 per meal for the 2025 tax year, to a maximum of $69 a day. During an eligible travel period they deduct 80% of that amount instead of the usual 50%. The trip log is what supports the claim." faq_count: 6 publisher: EverStone CPA Inc., a Chartered Professional Accountant firm registered with CPA British Columbia and CPA Alberta service_area: British Columbia, Alberta, Ontario and Manitoba language: en-CA contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online --- [Home](https://www.everstonecpa.com/) [Blog](https://www.everstonecpa.com/blog) Truck driver meal claims Trucking # Truck driver meal claims: *the simplified method, the 80% rate and the logbook* By EverStone CPA · Reviewed August 2026 · 10 min read Meals are the largest deduction most drivers claim, and the one most often reduced on review. The rules are specific: a defined weight class, distance, time away, flat rate and deduction percentage. Miss any one and the claim falls back to a less generous treatment. This guide covers what a Canadian long-haul driver can claim and what the logbook must show. Related: [Trucking CPA for owner-operators and fleets](https://www.everstonecpa.com/trucking-logistics-accounting). **Quick answer:** Canadian long-haul truck drivers can claim meals using the CRA’s simplified method, a flat $23 per meal for the 2025 tax year, to a maximum of $69 a day. During an eligible travel period they deduct 80% of that amount instead of the usual 50%. The trip log is what supports the claim. **Driving long-haul?** We claim your meal per diem correctly, keep the trip logs the CRA asks for and file the return, with self-employed returns from $275. [Get My Fixed Quote](https://www.everstonecpa.com/book-online?service=personal#enquiry-form) Which method pays more depends on the trips, and the logbook decides whether either survives a review. [How trucking books are kept](https://www.everstonecpa.com/accountant-for-truckers), or [ask about your claim](https://www.everstonecpa.com/quick-question). The trucks themselves are depreciated through [equipment CCA classes](https://www.everstonecpa.com/blog/equipment-cca-classes-bc). The simplified method, then the 80% rate, then the log. **On this page**[Two ways to claim: detailed or simplified](#s-two-ways-to-claim-detailed-or-simplified)[The 80% rate, and who gets it](#s-the-80-rate-and-who-gets-it)[What an eligible travel period is](#s-what-an-eligible-travel-period-is)[The forms an employed driver needs](#s-the-forms-an-employed-driver-needs)[Owner-operators and incorporated drivers](#s-owner-operators-and-incorporated-drivers)[The logbook is the claim](#s-the-logbook-is-the-claim)[Lodging, and what else goes on the TL2](#s-lodging-and-what-else-goes-on-the-tl2)[Common mistakes](#s-common-mistakes)[Getting it right](#s-getting-it-right)[Frequently asked questions](#s-frequently-asked-questions)[Driving long-haul in Canada?](#s-driving-long-haul-in-canada) ## Truck driver per diem meal deduction: detailed or simplified Every meal claim uses one of two methods. The **detailed method** means keeping every receipt and claiming what you actually spent. The **simplified method** means claiming a flat rate per meal without keeping the receipts. For the 2025 tax year the CRA’s flat rate is **$23 per meal**, sales tax included, up to **$69 per day** per person. Confirm the rate for your filing year. If you find an old truck driver meal allowance 2018 figure online, do not use it for a current return; the rate above is the 2025 one. The simplified method removes the receipts, not the records. The CRA may still ask for documentation to support the claim, and that documentation is the trip log. ## The 80% rate, and who gets it Meal deduction rates and the simplified method Meal claim rates and the simplified method figures for the 2025 tax year, as set out on this page. | | Rate or amount | Who it applies to | | Ordinary meal deduction | 50% | Most taxpayers, including drivers in lighter vehicles | | Long-haul driver rate | 80% | Meals during an eligible travel period | | Simplified method, per meal | $23 | 2025 tax year | | Simplified method, daily cap | $69 | Three meals a day | Meals are normally 50% deductible. For long-haul drivers, meals during an *eligible travel period* are **80%** deductible: $18.40 on a $23 meal instead of $11.50. You are a long-haul truck driver if your main duty of employment is transporting goods by driving a long-haul truck, whatever your employer’s main business. A **long-haul truck** is a truck or tractor designed for hauling freight with a gross vehicle weight rating over **11,788 kg**. Drivers of lighter vehicles, or transport employees with a different main duty, stay at 50%, as described in [the 50% meals and entertainment limit](https://www.everstonecpa.com/blog/meals-entertainment-deduction-50-percent-rule-canada). **Owner-operator or incorporated driver?** We prepare the TL2 and meal claim, the T1 or T2 and the GST/HST, with the logbook rules built in: self-employed returns are commonly $275–$500, quoted first. See [our work for truckers](https://www.everstonecpa.com/accountant-for-truckers), or [get a quote](https://www.everstonecpa.com/book-online). [Get My Fixed Quote](https://www.everstonecpa.com/book-online) ## What an eligible travel period is This is where claims most often fail, because the definition has both a time test and a distance test and both must be met. For an **employed** driver, it means at least **24 hours** away from the municipality or metropolitan area where you report to work, driving a long-haul truck carrying goods at least **160 kilometres** from that establishment. For a **self-employed** driver: at least **24 continuous hours** away from the municipality and metropolitan area where you live, carrying goods to or from a point at least 160 kilometres from home. So a day trip inside 24 hours never qualifies, however far you drove, and nor does a multi-day trip that stays within 160 km of base. Both still allow a meal claim, at the lower rate. ## The forms an employed driver needs Employed drivers claim on **Form TL2, Claim for Meals and Lodging Expenses**. You complete Parts 1 and 2; your employer, Part 3. Eligible long-haul trips go in Part 2B (80%), all others in Part 2A (50%). Your employer must also complete and sign **Form T2200, Declaration of Conditions of Employment**. The claim goes on **line 22900** of your return. You keep the TL2 rather than sending it in, and the CRA asks for it often enough that it should be filed carefully. ## Owner-operators and incorporated drivers Self-employed or incorporated drivers file no TL2: meals are a business expense, at 80% for eligible travel periods. The bigger questions are whether the carrier arrangement looks like employment, how the truck is depreciated, and GST/HST on interlined freight. Settle those with an [accountant who works with truckers](https://www.everstonecpa.com/accountant-for-truckers) before a review does. ## The logbook is the claim Either way, the deduction rests on a trip record kept at the time: departure and return dates and times, destination, distance from base, meals eaten, and whether the 24-hour and 160-kilometre tests were met. Whether you call it a trip log or a business travel report for trucking companies, it needs these same entries for every trip. That last column is the one people skip, and it decides Part 2B at 80% or Part 2A at 50%. Written at the time, it takes seconds. Rebuilt in March from dispatch and fuel records, it takes days and is harder to defend. Keep the log with your other records. Vehicle costs need the same discipline, often side by side; see the guide to [business vehicle and mileage deductions](https://www.everstonecpa.com/blog/vehicle-mileage-deductions-canada-business). ## Lodging, and what else goes on the TL2 The TL2 covers meals *and* lodging, and drivers who sleep in the cab often assume there is nothing else to claim. Accommodation you pay for on the road goes on the same form and is not subject to the 50% or 80% limit, which applies only to food and beverages. Keep the invoices; there is no flat rate for lodging like the $23 meal rate. Showers, parking and similar costs fall under the ordinary employment-expense rules, not the meal claim. An employee’s deductions are bounded by what the T2200 says the job required, so read it: it sets the outer edge of everything claimed. ## Common mistakes Common errors: three meals a day regardless of departure and return times; 80% on trips that missed the distance test; mixing methods in one year; flat-rate claims for days at home; and filing without the T2200, the fastest way to lose a correct claim. ## Getting it right In trucking, one well-documented deduction moves the return, and the records are easy if set up early. If you are based in the Fraser Valley, a [trucking accountant in Abbotsford](https://www.everstonecpa.com/trucking-accountant-abbotsford) who knows eligible travel periods makes sure your log fits the claim. Sources - [Canada Revenue Agency — Transportation employees (TL2, long-haul meal rules, eligible travel period)](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-22900-other-employment-expenses.html) - [Canada Revenue Agency — Meal and vehicle rates used to calculate travel expenses (simplified method flat rate)](https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-25500-northern-residents-deductions/meal-vehicle-rates-used-calculate-travel-expenses.html) - [Canada Revenue Agency — Line 8523, Meals and entertainment (long-haul truck drivers)](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partnerships/report-business-income-expenses/completing-form-t2125/line-8523-meals-entertainment-allowable-part-only.html) This article is general information for Canadian drivers and trucking businesses and is current as of July 2026. The flat meal rate is set by the CRA and can change — confirm the rate for the tax year you are filing. It is not tax advice; please [speak with a CPA](https://www.everstonecpa.com/book-online) before acting on anything here. About this article **EverStone CPA** Prepared and reviewed by a CPA at EverStone CPA, serving businesses in BC, Alberta, Ontario and Manitoba. [About the firm →](https://www.everstonecpa.com/about) · [Send an enquiry →](https://www.everstonecpa.com/book-online) ### Keep reading [Accountant for truckers →](https://www.everstonecpa.com/accountant-for-truckers) [Trucking accountant in Abbotsford →](https://www.everstonecpa.com/trucking-accountant-abbotsford) [The 50% meals rule →](https://www.everstonecpa.com/blog/meals-entertainment-deduction-50-percent-rule-canada) [A log for business kilometres →](https://www.everstonecpa.com/mileage-and-vehicle-log) Common questions ## Frequently asked questions about truck driver meal claims **What is the simplified method for truck driver meals?** A flat per-meal rate claimable without receipts. For the 2025 tax year the CRA’s flat rate is $23 per meal, sales tax included, up to $69 per day per person. Still record meals and trips; the CRA can ask. **Can long-haul truck drivers deduct more than 50% of meals?** Yes. Long-haul drivers deduct 80% of meals during an eligible travel period, versus 50% for other transport employees and business meals, whether employed (Form TL2) or self-employed. **What counts as a long-haul truck?** A long-haul truck is a truck or tractor designed for hauling freight with a gross vehicle weight rating of more than 11,788 kg. You are a long-haul truck driver if your main duty of employment is transporting goods by driving such a truck, whether or not your employer’s main business is transporting goods or passengers. **What is an eligible travel period?** Employed: at least 24 hours away from the municipality or metropolitan area where you report to work, carrying goods at least 160 kilometres from that establishment. Self-employed: at least 24 continuous hours away from the municipality and metropolitan area you live in, carrying goods to or from a point at least 160 kilometres from home. **What forms does an employed driver need?** Your employer signs Form T2200, Declaration of Conditions of Employment. You complete Parts 1 and 2 of Form TL2, Claim for Meals and Lodging Expenses; your employer, Part 3. Eligible long-haul trips go in Part 2B, others in Part 2A. Claim on line 22900 and keep the TL2. **What about meals eaten in the United States?** Yes, for meals and lodging as a transport employee in the United States. The simplified method allows US $23 per meal there. The 50% limit applies as in Canada, or 80% for a long-haul driver on an eligible trip. ## Driving long-haul in Canada? Tell us whether you are employed, an owner-operator or incorporated, and how many months you were on the road. A CPA replies by email within one business day with a fixed fee for the return. [Get My Fixed Quote](https://www.everstonecpa.com/book-online)[Book a Paid Advice Call](https://www.everstonecpa.com/advice-call) ## Have a question about this? Ask free through [the quick-question form](https://www.everstonecpa.com/quick-question); a CPA replies within one business day. Need more? A 45-minute **Advice Call** is $225 plus GST, credited to your first invoice if you become a client within 60 days. Want us to take it on? [Send an enquiry](https://www.everstonecpa.com/book-online). [Ask a Free Question](https://www.everstonecpa.com/quick-question) [Book a Paid Advice Call](https://www.everstonecpa.com/advice-call) Email info@everstonecpa.com ★★★★★ “…have been completing my bookkeeping, taxes and financials for the last 2 years and they have been amazing. Thank you!” R. 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