00000nam 2200000za 4500 9.821933 CaOODSP 20221107143557 cr ||||||||||| 160803s2006 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv48-3/73-21R9-2006E-PDF Canada Revenue Agency. Claims for meals and lodging expenses of transport employees [electronic resource]. [Ottawa] : Canada Revenue Agency, 2006. 6 p. Income tax information circular ; 73-21R9 "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. 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. gccst Taxation gccst Income tax gccst Taxation regulations Déduction des frais de repas et de logement des employés de transport (CaOODSP)9.821935 Income tax information circular ; 73-21R9 (CaOODSP)9.821798 PDF 116 KB https://publications.gc.ca/collections/collection_2016/arc-cra/Rv48-3-73-21R9-2006-eng.pdf