Canada Revenue defines this as follows:
You are a long-haul truck driver if you are an employee
whose main duty of employment is transporting goods by way of driving a
long-haul truck, whether or not your employer's main business is transporting
goods, passengers, or both.
A long-haul truck is a truck or tractor that is designed for
hauling freight and has a gross vehicle weight rating of more than 11,788 kg.
An eligible travel period is a period during which you are
away from your municipality or metropolitan area (if there is one) for at least
24 hours for the purpose of driving a long-haul truck that transports goods at least 160 kilometres from the employer's establishment to which
you regularly report to work.
For more details and instructions on claiming expenses as a transport employee, please see http://www.cra-arc.gc.ca/E/pub/tg/t4044/t4044-e.html#P298_20756
