Long-Haul Truck Drivers: Special Meal Allowances and Travel Expense Deductions — CPA Firm Near You, Montreal

Introduction

Long-haul truck drivers in Quebec face demanding travel schedules across Canada and the United States — and their tax situation is equally unique. CRA and Revenu Québec allow enhanced meal deductions, special travel rules, and significant vehicle-related expenses. But drivers must document everything properly to avoid reassessments. This guide explains the tax deductions available to long-haul truckers and how a CPA firm near you in Montreal can help ensure full compliance.

Legal and Regulatory Framework

Under the Income Tax Act and the Taxation Act of Quebec, long-haul truck drivers may deduct:

1. Special Meal Deduction Rate (80% Rule)

Truckers who are away for at least 24 hours and travel at least 160 km from their home terminal may deduct 80% of meal costs, instead of the usual 50%.

Meals may be:
• Purchased (with receipts), or
• Claimed under the Simplified Meal Allowance, using a CRA flat rate per meal.

2. Travel Expenses

Deductible when required to perform duties away from home:
• Lodging (hotels, motels)
• Showers, rest-stop fees
• Laundry
• Parking and tolls
• Cross-border travel costs

3. Vehicle and Operating Costs

For owner-operators or incorporated drivers:
• Fuel and DEF fluid
• Repairs and maintenance
• Tires, oil, filters
• Truck financing or leasing
• Insurance
• Depreciation (capital cost allowance) on trucks
• Plates and permits

These must be prorated based on business vs personal use — though personal use is usually minimal.

Key Court Decisions

Courts have emphasized that:
• Drivers must keep detailed logs, including trip sheets, fuel slips, toll receipts, and border-crossing documents
• Meal claims require proof of travel distances and rest periods
• Receipts must identify the vendor, date, amount, and GST/QST where applicable
• Depreciation claims on trucks must match CRA’s CCA classes
• Owner-operators cannot deduct personal-use truck costs

Claims without documentation are routinely denied.

Why CRA and Revenu Québec Target Long-Haul Drivers

Audits are common because drivers often:
• Rely on estimates instead of receipts
• Claim 100% of truck expenses without logs
• Deduct meals when travel criteria are not met
• Mix personal and business fuel purchases
• Report inconsistent income between U.S. and Canadian sources
• Fail to track GST/QST on truck-related expenses

Auditors compare logbooks, ELD records, dispatch sheets, border slips, and fuel receipts.

Mackisen Strategy

At Mackisen CPA Montreal, we help long-haul drivers track expenses properly and maximize deductions. We:
• Apply the 80% meal deduction correctly
• Build travel log systems (paper or digital)
• Track vehicle expenses with clear business-use percentages
• Prepare CCA schedules for trucks and equipment
• Reconcile U.S. and Canadian income for proper tax treatment
• Prepare GST/QST claims
• Create audit-ready documentation packages

Real Client Experience

A Quebec long-haul driver was reassessed after claiming all truck expenses at 100% with no logs. We reconstructed trip records using dispatch summaries and GPS data, reducing the reassessment significantly. Another driver mixed personal groceries with travel meals; we reorganized receipts and preserved allowable deductions.

Common Questions

Do truck drivers really get an 80% meal deduction?

Yes, if they travel at least 24 hours and 160 km from home.

Do I need receipts for meals?

Either receipts or the simplified CRA meal allowance — but trip logs are still required.

Are truck payments deductible?

Yes, through interest or lease payments, or via CCA for owned trucks.

How do I track cross-border travel?

Maintain ELD logs, dispatch sheets, and fuel reports for both countries.

Why Mackisen

With more than 35 years of combined CPA experience, Mackisen CPA Montreal helps long-haul truck drivers maximize deductions while staying fully compliant. Whether you are an owner-operator or working under a carrier, our expert team ensures precision, transparency, and audit protection.