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008160803s2006    onc    #o    f000 0 eng d
040 |aCaOODSP|beng
043 |an-cn---
0861 |aRv48-3/73-21R9-2006E-PDF
1102 |aCanada Revenue Agency.
24510|aClaims for meals and lodging expenses of transport employees |h[electronic resource].
260 |a[Ottawa] : |bCanada Revenue Agency, |c2006.
300 |a6 p.
4901 |aIncome tax information circular ; |v73-21R9
500 |a"Date: October 19, 2006."
500 |a"This circular cancels and replaces Information Circular 73-21R8, dated October 23, 2003."
500 |aIssued also in French under title: Déduction des frais de repas et de logement des employés de transport.
5200 |aThe purpose of this Circular is to inform transport employees about the meals and lodging expenses they may deduct from income where such expenses were incurred while traveling away from home in the course of their employment duties. A transport employee may choose one of two methods to claim meal expenses in a year: a detailed method or a simplified method. The Circular describes each method and the records they have to keep under each method.
69207|2gccst|aTaxation
69207|2gccst|aIncome tax
69207|2gccst|aTaxation regulations
77508|tDéduction des frais de repas et de logement des employés de transport |w(CaOODSP)9.821935
830#0|aIncome tax information circular ;|v73-21R9|w(CaOODSP)9.821798
85640|qPDF|s116 KB|uhttps://publications.gc.ca/collections/collection_2016/arc-cra/Rv48-3-73-21R9-2006-eng.pdf