Trucker taxes: meal claims and the TL2
CRA has a specific, more generous meal-deduction rule for long-haul truck drivers than for other transport employees. Here's what it actually says, cited directly to CRA.
Key facts
- Long-haul meal deduction rate
- 80% (vs. 50% for other transport employees)
- Simplified method flat rate
- $23/meal, max $69/day
- Source: CRA, 2025 tax year
- Eligible travel period
- 24+ continuous hours, 160+ km from home terminal
- Form required
- TL2, signed by your employer
What CRA means by "long-haul truck driver"
This isn't the everyday industry meaning of "long-haul." For this specific deduction, CRA defines a long-haul truck driver as an employee whose main duty of employment is transporting goods by driving a long-haul truck -- a truck or tractor designed for hauling freight with a gross vehicle weight rating of more than 11,788 kg -- whether or not your employer's main business is transporting goods, passengers, or both.
The meal deduction itself only applies during an "eligible travel period": at least 24 continuous hours away from the municipality and metropolitan area where you live, while driving a long-haul truck that's transporting goods to or from a location at least 160 km from where you normally report to work.
How the meal deduction actually works
Most transport employees can deduct 50% of their meal expenses during eligible travel. Long-haul truck drivers get a higher rate: 80% of meal and beverage expenses incurred during an eligible travel period, under either calculation method below.
- Simplified method: claim a flat rate of $23 per meal (2025 tax year), to a maximum of $69 per day (sales tax included), with no receipts required. CRA can still ask you to provide documentation to support the claim, so you should be prepared to show a logbook of the days and hours you worked.
- Detailed method: keep your receipts and claim the actual amount you spent, with a record or logbook itemizing each expense.
Either way, you have to reduce your claim by any non-taxable allowance or reimbursement your employer already paid you or that you were entitled to receive.
Form TL2
TL2, Claim for Meals and Lodging Expenses, is the form employees of a transport business (an airline, railway, bus, or trucking company) use to work out this deduction, entered on line 22900 of your return. Your employer has to sign it before you use it. You don't have to send it with your return, but CRA can ask to see it, so hold onto it with the rest of your tax records for that year.
Keeping a logbook for tax purposes
Because the whole deduction turns on the eligible-travel-period test -- the 24-hour and 160 km thresholds -- a logbook showing the days you worked, your hours, and where you drove to and from is the backbone of any claim under either method. Many drivers already keep something close to this for hours-of-service compliance (see our life on the road page); the tax logbook doesn't have to be a separate system, but it does need to actually show the information CRA's rule is built around.
Year-round record-keeping checklist
Keep these as you go rather than trying to reconstruct a year of driving at tax time.
| Keep this | Why it matters |
|---|---|
| Daily logbook of hours worked and hours away from home | Required to support the eligible-travel-period test and any meal claim, whether you use the simplified or detailed method |
| Start and end location for each trip, with dates | Supports the '160 km one way / 24 continuous hours away' eligible-travel-period definition CRA uses |
| Meal receipts, if using the detailed method | The detailed method requires actual receipts, not the flat rate |
| Signed Form TL2 from your employer | Your employer has to sign it before you can use it to calculate a claim; CRA can ask to see it even though you don't file it with your return |
| Any non-taxable meal or lodging allowance/reimbursement your employer already paid you | CRA requires you to reduce your claim by any allowance or reimbursement you received or were entitled to receive |
| Your T4, checked for how your employer reported any allowance | How an allowance is coded on your T4 affects how it interacts with your TL2 claim |
Sources
- CRA -- T4044, Employment Expenses guide (long-haul truck driver definition, 80%/50% rates, simplified vs detailed method) — accessed 2026-09-08.
- CRA -- Meal and vehicle rates used to calculate travel expenses ($23/meal, 2025 tax year) — accessed 2026-09-08, page dated 2026-01-20.
- CRA -- Form TL2, Claim for Meals and Lodging Expenses — accessed 2026-09-08.
Frequently asked questions
What does CRA mean by a 'long-haul truck driver'?
For this specific tax rule, CRA defines a long-haul truck driver as an employee whose main duty is transporting goods by driving a long-haul truck -- a truck or tractor designed for hauling freight with a gross vehicle weight rating of more than 11,788 kg -- regardless of whether the employer's main business is transporting goods, passengers, or both.
What is an 'eligible travel period' for the meal deduction?
CRA defines it as a period of at least 24 continuous hours during which you're away from the municipality and metropolitan area where you live, driving a long-haul truck that's transporting goods to or from a location at least 160 km from where you normally report to work.
How much can I actually deduct for meals?
During an eligible travel period, a long-haul truck driver can deduct meal and beverage expenses at 80% of the amount, compared with the 50% rate that applies to most other transport employees. Using the simplified method, the flat rate is $23 per meal (2025 tax year), to a maximum of $69 per day, before that 80%/50% percentage is applied -- no receipts required, but CRA can still ask for supporting documentation.
What is Form TL2 and do I need it?
TL2, Claim for Meals and Lodging Expenses, is the CRA form transport-business employees (airline, railway, bus, or trucking) use to calculate meal and lodging expenses to deduct on line 22900 of their return. Your employer has to sign it. You don't send it in with your return, but CRA can ask to see it, so keep it with your records.
Simplified method or detailed method -- which should I use?
That depends on your own situation and is exactly the kind of decision this page won't make for you. The simplified method uses a flat daily rate and needs a logbook, not receipts; the detailed method needs actual receipts for the real amount you spent. A tax professional or accountant can tell you which produces a better result for your specific year -- this page describes what each method requires, not which one to pick.
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