Industry tax guides
Trucking Taxes in Canada: Meals, Trucks and GST for Drivers and Owner Operators
80%of food and beverage costs is deductible for long haul truck drivers on eligible trips, against the usual 50% limit for meals.
Sources checked October 20263 min read
The long haul meal deduction
Meals are normally deductible at 50%. Long haul truck drivers get 80% for food and beverages consumed during an eligible travel period: at least 24 continuous hours away from home driving a truck that hauls freight to or from a location at least 160 kilometres away. A long haul truck is a truck or tractor designed for hauling freight with a gross vehicle weight rating over 11,788 kg. The same 80% applies to self employed owner operators and to employed drivers.
Employed drivers claim meals and lodging on Form TL2, with Part 3 completed by the employer, and can use the simplified method: $23 a meal, including sales tax, one meal for every four hours from departure, up to 3 a day. No meal receipts are needed, but a log book of trips is. Meals while working in the United States use the same rate in US dollars.
| Step | Amount |
|---|---|
| 20 days × 3 meals × $23 | $1,380 |
| Deductible at 80% | $1,104 |
| The same meals at the 50% limit | $690 |
Key points
- Long haul drivers deduct 80% of meals on trips of at least 24 hours and 160 km
- Employed drivers claim meals and lodging on Form TL2, signed by the employer
- Heavy trucks over 11,788 kg go in Class 16 at 40%
- Owner operators register for GST once taxable sales pass the small supplier threshold
Trucks, trailers and other costs
A heavy freight truck is depreciable property in Class 16, claimed at 40% a year on the declining balance, while lighter trucks and vans fall in Class 10 at 30%. Fuel, repairs, tires, insurance, licences and permits, and interest on a truck loan are current expenses for an owner operator, deducted on Form T2125 in the year they are incurred. Tracking these per unit, with fuel receipts and logs that match the trips, is what supports the claim if the CRA asks.
A trucking business that pays other trucking businesses has a slip obligation too: from 2025, failing to report more than $500 a year in fees paid to a Canadian controlled private corporation in the trucking industry in box 048 of the T4A can be penalized.
GST for owner operators
Freight hauling is a taxable service. An owner operator must register for GST/HST once taxable sales pass $30,000 over four calendar quarters, can register voluntarily before then, and once registered claims input tax credits on fuel, repairs and the truck itself. For long haul drivers on eligible trips, the input tax credit on meals follows the same 80% share as the income tax deduction instead of half. The rate charged depends on where the service is supplied, so interprovincial work needs care.
Quick answers
Who counts as a long haul truck driver for the 80% meal rule?
A driver whose main job is hauling freight in a truck or tractor over 11,788 kg, on trips that keep them away from home at least 24 hours and reach at least 160 km.
Do employed truck drivers need receipts for meals?
Not with the simplified method, which uses $23 a meal. A log book of trips is still required, and the employer completes Part 3 of Form TL2.
What CCA class is a semi truck?
A truck or tractor designed for hauling freight with a gross vehicle weight rating over 11,788 kg is in Class 16, at 40%.
Related pages
Official sources
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Important. This article provides general educational information, not legal or tax advice for a specific business. Rules, administrative policies, rates and deadlines can change. Confirm your facts and current obligations with the responsible government agency and a qualified adviser.