The simplified, detailed, and batching methods of record keeping can all be used to calculate your meal and lodging expenses on your TL2. While each method serves the same purpose, there are some key differences between them that you should be aware of before choosing which one you’ll use.
As the name implies, the simplified method is the easiest way to calculate your meal expenses. This is because you don’t need to keep track of individual receipts for each meal while you’re on the road. This method calculates meal cost based on $17 (including sales tax) for each meal, up to three meals a day.
Using the detailed method, you need to keep a detailed record of each expense, including the receipt, for any amount you’re planning to deduct.
Finally, the batching method is useful to those who work as part of a crew (such as on a train). In this scenario, the employer provides an area to prepare and cook meals, but the employees are required to purchase their own groceries. Each member of the group can claim a maximum of $34 per day for meals, without having to hold on to receipts.
Where can I learn more?
- Meals and lodging (including showers) (CRA website)
- TL2 - Claim for Meals and Lodging Expenses (CRA website)