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Key Rules for Engineers and Conductors

Employees who generally return home each day are typically not eligible to claim meal expenses unless their duties require them to travel outside the municipality and metropolitan area where their employer's establishment is located.

As railway employees, engineers and conductors typically work for transport businesses (e.g., CN, CPKC), so you’re most likely eligible to claim meal and lodging expenses under paragraph 8(1)(g) of the Income Tax Act, as outlined in the circular. In some cases, 8(1)(e) may apply (e.g., engineers on temporary relieving duty). Below, I’ll break down the rules, focusing on the restriction for daily home returns and how it affects you.

1. Paragraph 8(1)(g) – Employees of Transport Businesses
  • Who Qualifies: Engineers and conductors employed by railway companies whose principal business is transporting goods or passengers (paragraph 3). You must regularly travel away from the municipality and metropolitan area where your home terminal (the employer’s establishment you report to) is located, on vehicles like trains.
  • Meal Expense Rules:
    • Deductions are allowed for meals and lodging incurred during journeys of substantial distance and duration, typically requiring overnight stays away from the municipality and metropolitan area of your home terminal (paragraph 3).
    • Returning Home Daily: The circular explicitly states that 8(1)(g) is not intended for employees who return to their homes at the end of each day and incur meal expenses as a matter of course (paragraph 3). If you return home daily within the same metropolitan area (e.g., Greater Toronto Area), you cannot claim meal expenses unless specific exceptions apply.
    • Exceptions:
      • Overnight Trips: If you’re away overnight (e.g., on a run from Toronto to Montreal), you can claim meals, even without lodging if you use train facilities (e.g., a rest area on the train).
      • Occasional Short Trips: If your job regularly involves long-distance travel (e.g., intercity runs), you can claim one meal (typically lunch) for shorter trips.

For more detailed information, refer to the Canada Revenue Agency circular IC73-21.