Expenses for food and beverages consumed by a long-haul truck driver during an eligible travel period are deductible at 80%.
The CRA defines an eligible travel period as a period of at least 24 continuous hours throughout which the driver is away from the municipality and metropolitan area that he or she resides in (the residential location) and is driving a long-haul truck that transports goods to, or from a location that is beyond a radius of at least 160 kilometres from the residential location.