Claims for meals and lodging expenses of transport employees .: Rv48-3/73-21R9-2006E-PDF

The 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.

Permanent link to this Catalogue record:
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Publication information
Department/Agency Canada Revenue Agency.
Title Claims for meals and lodging expenses of transport employees .
Series title Income tax information circular ; 73-21R9
Publication type Series - View Master Record
Language [English]
Other language editions [French]
Format Electronic
Electronic document
Note(s) "Date: October 19, 2006."
"This circular cancels and replaces Information Circular 73-21R8, dated October 23, 2003."
Issued also in French under title: Déduction des frais de repas et de logement des employés de transport.
Publishing information [Ottawa] : Canada Revenue Agency, 2006.
Description 6 p.
Catalogue number
  • Rv48-3/73-21R9-2006E-PDF
Subject terms Taxation
Income tax
Taxation regulations
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