• You were normally required to work away from your employer's place of business or in different places
• Under your contract of employment, you had to pay your own traveling expenses
• You did not receive a non-taxable allowance for traveling expenses. Generally, an allowance is non-taxable as long as it is a reasonable amount
• You keep with your records a copy of Form T2200, Declaration of Conditions of Employment, which has been completed and signed by your employer

Enter your claim for deductible transportation expenses (such as airplane, train, bus, etc.) on the “Other expenses” line of Form T777, Statement of Employment Expenses.

You can deduct food and beverage expenses if your employer requires you to be away for at least 12 consecutive hours from the municipality and the metropolitan area (if there is one) of your employer's location where you normally reported for work.

The most you can deduct for food and beverage expenses is 50% of the lesser of:

• the amount you actually paid
• an amount that is reasonable in the circumstances

The 50% limit also applies to the cost of food and beverages you paid for when you traveled on an airplane, train, or bus, as long as the ticket price did not include these amounts.