To fill out Form TL2, Claim for Meals and Lodging Expenses, enter your personal information in Part 1, record each qualifying trip in Part 2 using either the simplified or detailed method, and give the form to your employer to sign Part 3. You keep the completed form on file and report the total on line 22900 of your T1 return; the TL2 itself is not mailed to the Canada Revenue Agency.1Canada Revenue Agency. Line 22900 – Other Employment Expenses Download the fillable PDF from the CRA website before you begin.2Canada Revenue Agency. TL2 Claim for Meals and Lodging Expenses
Before You Start: Two Decisions
The form takes your logbook figures as inputs, so two things need to be settled first.
The first is whether you qualify under paragraph 8(1)(g) of the Income Tax Act. This is the standard route for employees of trucking companies, airlines, railways, and bus lines whose duties regularly take them away from the municipality and metropolitan area of the employer’s establishment, generally overnight.3Department of Justice Canada. Income Tax Act RSC 1985 c 1 (5th Supp) – Section 84Canada Revenue Agency. Claims for Meals and Lodging Expenses of Transport Employees You can only enter amounts you actually paid and were not reimbursed for; if you received a partial allowance not included in your income, only the difference is deductible. If your employer’s principal business is not transport, a stricter 12-hour-away rule under subsection 8(4) applies and you will also need a signed T2200 alongside the TL2.1Canada Revenue Agency. Line 22900 – Other Employment Expenses
The second is your meal calculation method, because you pick one and use it for the entire tax year across every trip.
Simplified Method
You claim a flat rate per meal with no individual food receipts. For the 2025 tax year, the rate is $23 per meal to a maximum of $69 per day (three meals), sales tax included.5Government of Canada. Meal and Vehicle Rates Used to Calculate Travel Expenses A logbook is still required.
Detailed Method
You track every dollar and keep the receipts. The CRA allows what is reasonable and supported by vouchers.4Canada Revenue Agency. Claims for Meals and Lodging Expenses of Transport Employees
Lodging is always claimed on actual receipts regardless of the meal method you choose. If you sleep in your truck’s sleeper cab, you can still claim meals; spending on lodging is not a prerequisite.
Part 1: Personal Information
Enter your name, Social Insurance Number, and the tax year of the claim. Confirm the SIN matches your other tax documents before moving on.
Part 2: Trip Details
Part 2 is where the numbers from your logbook go on the form. It has two subsections, and choosing the right one for each trip matters.
- Part 2A is for regular qualifying trips. Enter the dates, destinations, hours away, number of meals, and the dollar amounts.
- Part 2B is for eligible long-haul truck driver trips. If you are a long-haul truck driver traveling at least 160 kilometres from your employer’s establishment, those trips are reported here separately from your Part 2A entries.
For each row, transfer directly from your logbook. Under the simplified method, multiply the number of qualifying meals by the flat rate. Under the detailed method, total the actual amounts from your receipts for that trip. Cross-check the row totals against the logbook before you finalize, because mismatches are the first thing a reviewer will flag.
Part 3: Employer Certification
Hand the form to your employer. They complete Part 3, confirming the conditions of your employment and certifying that your duties required the travel you reported. Without that signature the form is not valid and the CRA will not accept the claim. If you worked for more than one transport employer during the year, you need a separate TL2 signed by each of them.
Reporting the Total on Your Return
Add your meal and lodging deduction to line 22900 of your T1 Income Tax and Benefit Return.1Canada Revenue Agency. Line 22900 – Other Employment Expenses If you file electronically, enter the totals in the employment expenses section and the software will route them to the right line.
Do not mail the signed TL2 with your return. Keep the form, your logbook, and all supporting receipts for at least six years from the date you file.4Canada Revenue Agency. Claims for Meals and Lodging Expenses of Transport Employees If the CRA reviews or audits the claim, they will ask for the signed form and its documentation, and being unable to produce them can mean the deduction is denied with interest on the resulting unpaid tax.
Claim the GST/HST Rebate at the Same Time
Anyone deducting meals and lodging on line 22900 can usually recover part of the GST or HST paid on those expenses by filing Form GST370, Employee and Partner GST/HST Rebate Application, with the same return.6Canada Revenue Agency. How to Complete Form GST370, Employee and Partner GST/HST Rebate The rebate is 5/105 of eligible expenses for GST-only purchases and 13/113, 14/114, or 15/115 for HST purchases depending on the province. Enter your TL2 amounts into Chart 1 of Form GST370 and carry the rebate to line 45700 of your T1.
The Logbook Behind the Numbers
Every figure on Form TL2 traces back to a logbook entry, so start a fresh one at the beginning of each tax year and fill it in as trips happen. Rebuilding a year from memory in April is where claims come apart.
Under the simplified method, the CRA expects each entry to record the date, departure time, destination, check-in time, hours away, kilometres driven, and number of meals claimed.4Canada Revenue Agency. Claims for Meals and Lodging Expenses of Transport Employees Under the detailed method, each entry also needs the date the expense was paid, the trip start and end times, the location, the name of the restaurant or hotel, the type of expense (breakfast, lunch, dinner, lodging), and the amount paid.
Keep lodging receipts in a folder organized by date, store them with your signed TL2, and hold everything for the full six years. Six years is a long time to hunt down a missing hotel bill.