- Meals: 80% deductible (flat rate $55.20/day or actual costs × 80%).
- Long-haul definition: Trip must be 160+ km from home terminal AND require 24+ consecutive hours away.
- Logbooks required: Your Transport Canada driving logs are the main CRA documentation.
- Union dues: 100% deductible (Teamsters, Unifor, etc.).
- Owner-operators: Much broader deductions on T2125 — full truck expenses, 80% meals, lodging, showers.
Step 1: Confirm You Qualify for the 80% Rule
The enhanced 80% meal deduction applies specifically to long-haul truck drivers. CRA defines a long-haul truck driver as a person whose principal business or employment is driving a long-haul truck that transports goods.
What is a "long-haul truck"?
For CRA purposes, a long-haul truck is a truck or tractor with a gross vehicle weight rating (GVWR) of more than 11,788 kg (approximately 26,000 lbs). This typically includes transport tractor-trailers (semis), B-train combinations, and similar large commercial transport vehicles. Delivery vans, medium-duty trucks, and most city delivery vehicles do not meet this weight threshold — they fall under the regular 50% meal deduction.
What is a "long-haul trip"?
A trip qualifies as long-haul when both of these conditions are met:
- You are required to be away from your home terminal for a period of at least 24 consecutive hours, AND
- The trip takes you at least 160 km from your home terminal
If either condition is not met, only 50% of meals is deductible (same as other transport workers).
| Scenario | Meal Deductible % |
|---|---|
| Long-haul trip: 800 km run, 3 days away | 80% |
| Short-haul: 250 km delivery, back same day | 50% (if away 12+ hours) or 0% |
| Long-haul truck, 200 km trip, returns same night | 50% (under 24 hours away) |
| Bus driver (not a long-haul truck) | 50% |
2. The Meal Deduction: Flat Rate vs. Actual
Flat-rate method (most common)
CRA allows long-haul truck drivers to use a flat rate without individual meal receipts:
- $23 per meal (breakfast, lunch, or dinner)
- $69 per full day (3 meals)
- Multiply by 80% (not 50%)
- Therefore: $18.40 per meal or $55.20 per full day deductible
| Days on long-haul trips | Flat-rate meal claim | 80% deductible | Tax saved (at 33%) |
|---|---|---|---|
| 100 days/year | $6,900 | $5,520 | ~$1,822 |
| 150 days/year | $10,350 | $8,280 | ~$2,732 |
| 200 days/year | $13,800 | $11,040 | ~$3,643 |
| 250 days/year | $17,250 | $13,800 | ~$4,554 |
Actual-cost method
If your actual meal costs exceed the flat rate (e.g., you are required to eat at a truck stop with higher prices), you can use actual receipts. The 80% limit still applies to actual costs. You do not have to choose one method for the entire year — you can use flat rate for some trips and actual costs for others.
3. Logbook Documentation Requirements
CRA expects truckers to maintain records supporting their meal claims. Your Transport Canada driving logbooks (Electronic Logging Devices or paper logs) already capture:
- Dates and times of trips
- Distances driven
- Locations (home terminal and destinations)
- Hours on duty and off duty
These logs satisfy CRA's documentation requirements for proving that a trip qualifies as long-haul (24 hours away, 160+ km). Supplement your logs with:
- Load confirmations or bill of lading copies showing trip origin and destination
- Truck stop receipts (even without itemized meals) confirming you were at a specific location
- Fuel receipts from distant locations corroborating your travel route
4. Employed Truckers: T2200 Required
Employed long-haul truckers (T4 employees) must have a signed T2200 Declaration of Conditions of Employment from their employer. The T2200 must confirm:
- You are required to work away from the employer's place of business
- You are required to pay your own meal expenses while away
- You are not reimbursed for these costs (or only partially reimbursed)
Record your meal deduction on Form T777 (Statement of Employment Expenses), then carry the total to line 22900 of your T1.
5. Owner-Operators: Broader Deductions on T2125
Many experienced truckers operate as owner-operators — self-employed drivers who own their truck and haul loads under contract. Owner-operators file a T2125 Business Income statement and can deduct all legitimate business expenses:
| Expense Category | Owner-Operator (T2125) | Employee (T777) |
|---|---|---|
| Truck fuel | 100% business | Not applicable (employer's truck) |
| Truck insurance | 100% business | Not applicable |
| Truck maintenance & repairs | 100% business | Not applicable |
| Truck loan interest | 100% business | Not applicable |
| CCA on truck (Class 16 — 40%) | Full business CCA | Not applicable |
| Meals on long-haul trips | 80% | 80% |
| Lodging away from home | 100% business | Actual cost with T2200 |
| Showers, laundry at truck stops | Deductible as business expense | Potentially with T2200 |
| CB radio, satellite communicator | 100% business | With T2200 if required |
| Professional licences | 100% business | With T2200 if required |
The significant advantage of owner-operator status is broader deductions. The cost: you pay both the employee and employer CPP contributions — totalling up to ~$8,068 in 2025. You also must register for GST/HST once annual revenue exceeds $30,000 and file quarterly remittances. Weigh the total cost against the total deduction benefit before choosing operator status.
6. Additional Deductions for Employed Long-Haul Truckers
Union dues (line 21200)
Teamsters Canada (Unifor for some fleets) dues are 100% deductible. Check Box 44 of your T4.
Lodging
If you must pay for motel or hotel stays on long hauls and are not reimbursed, actual lodging costs are deductible (no cap, no percentage reduction — 100% deductible). Confirm with your T2200 that lodging is your responsibility.
Cell phone & satellite communication
If your employer requires you to maintain a cell phone or satellite communication device for work and provides no allowance, the business-use percentage of your plan cost is deductible on T777.
Shower and laundry facilities
For employed truckers, CRA accepts reasonable shower and laundry costs incurred while on qualifying long-haul trips as employment expenses if your T2200 confirms the requirement. Keep receipts from truck stop shower/laundry facilities.
7. GST/HST Rebate for Employees
Employed transport workers who claim employment expenses on T777 may also be eligible for a GST/HST rebate on those expenses. File Form GST370 to claim back the GST/HST embedded in your deductible employment expenses. This is an additional benefit on top of the income tax deduction itself.
Documents and Forms Checklist
| Document | Source | Used For |
|---|---|---|
| T4 slip | Employer | Employment income |
| T2200 signed by employer | HR or dispatcher | All T777 employment expenses |
| Driving logbooks / ELD records | Your cab / employer system | Proving long-haul trip eligibility |
| Meal receipts (optional) | Truck stops, restaurants | Actual-cost meal method |
| Lodging receipts | Motels, hotels | Lodging deduction |
| Load confirmations / bills of lading | Carrier / dispatcher | Supporting distance documentation |
| GST370 | CRA form | GST/HST rebate on employment expenses |
Common Mistakes Long-Haul Truckers Make
- Claiming 80% on short-haul trips: Only qualifying long-haul trips (24+ hours, 160+ km) get the 80% rate. Same-day or under-24-hour trips use 50%.
- No T2200: Without a T2200, all T777 meal and lodging claims will be disallowed by CRA. Get it from HR or your dispatcher at the start of each year.
- Not claiming the GST/HST rebate: GST370 is a separate form that many truckers miss. If you claim $5,000 in meal deductions, the embedded HST (13% in Ontario) = $575 — you can get that back.
- Not separating long-haul from short-haul trips in records: If you mix trip types, CRA may apply the 50% rate to everything. Track each trip type separately in your logbook summary.
- Owner-operators not registering for GST/HST: Once annual trucking revenue exceeds $30,000, GST/HST registration is mandatory. Failure to register and remit carries penalties.
Calculate your 2025 trucker tax with the 80% meal deduction
Enter your T4 or T2125 income and meal days — see your Ontario tax position in real time.
Frequently Asked Questions
What is the 80% meal deduction for long-haul truck drivers?
Long-haul truck drivers can deduct 80% of eligible meal costs during qualifying long-haul trips. The flat rate is $23/meal ($69/day), so at 80%, you deduct $18.40/meal or $55.20/day. Most other Canadian workers are limited to 50% of meal costs.
What qualifies as a long-haul trip?
A trip where you are away from your home terminal for at least 24 consecutive hours AND travel at least 160 km from your home terminal. Both conditions must be met. The truck must have a gross vehicle weight rating of more than 11,788 kg.
Do I need logbooks to claim meal deductions?
Yes. Your Transport Canada driving logs (ELD or paper) are the primary documentation. They show trip dates, distances, and time away from home terminal. Keep load confirmations and fuel receipts as secondary support.
Can owner-operators deduct more than employed truckers?
Yes. Owner-operators on T2125 can deduct all truck operating costs, 100% of lodging, shower/laundry, cell phone, and more. The 80% meal rule applies equally. The cost is paying both CPP shares and managing GST/HST. The higher the deductible expenses, the more advantageous owner-operator status becomes.
Are shower and laundry costs deductible for truckers?
For owner-operators: yes, as business expenses on T2125. For employed truckers: potentially yes with a T2200 confirming the employer requires you to pay for these while on long-haul trips. Keep receipts from truck stop facilities.