Truck Drivers and Logistics: Travel and Meal Deductions + Long-Haul Driver Tax Credits Canada: How to Reduce Taxes, Maximize Meal Claims, and Stay Fully CRA Compliant — A Montreal CPA Firm Near You Explains

Introduction
Understanding travel and meal deductions for truck drivers and logistics professionals is essential for long-haul drivers, short-haul operators, delivery drivers, owner-operators, commercial fleet drivers, and logistics companies. Trucking professionals spend long periods on the road, incur significant travel expenses, and operate under complex per-diem and logbook-based CRA rules. Without proper documentation and planning, many drivers miss out on thousands in deductions every year or face CRA reassessments due to improper claims. This guide explains how truck drivers can reduce taxes, maximize their meal and travel deductions, and stay fully compliant with CRA and Revenu Québec.

Why Tax Planning Matters for Truck Drivers
Truck drivers often pay for meals, lodging, showers, fuel, supplies, safety gear, repairs, and job-specific travel expenses. Because income is fully taxable, maximizing allowable deductions is essential to reduce tax. CRA allows generous meal deductions specifically for long-haul truck drivers — but only when rules are followed. Misreporting, incomplete logs, or missing receipts frequently cause reassessments.

Long-Haul Meal Deduction Rules (80 Percent Rule)
Long-haul truck drivers can claim 80 percent of meal expenses when they meet CRA’s long-haul criteria. A long-haul trip must involve travel at least 160 kilometres away from the home terminal and requiring the driver to be away for at least 24 hours. CRA requires proof of eligible trips through logbooks, dispatch records, trip sheets, or electronic logging devices (ELDs). Without proper records, CRA may deny the enhanced 80 percent deduction and revert claims to the standard 50 percent.

Standard Meal Deduction (50 Percent Rule)
Drivers who do not qualify for long-haul meal rules may still claim 50 percent of meal expenses as business expenses. This applies to short-haul delivery drivers, local truckers, and logistics employees who purchase meals as part of their workday.

Method 1: Claiming Actual Meal Expenses
Drivers may claim real meal costs if they:
keep every receipt
record each meal with time and location
document the business purpose
Actual-expense claims often produce higher deductions, but require better documentation. CRA audits meal receipts for reasonableness and accuracy.

Method 2: Claiming CRA Per-Diem Meal Rates
CRA allows simplified meal claims using per-diem rates:
$23 per meal
up to $69 per day
Long-haul drivers apply the 80 percent rule to these per-diems. Per-diem claims reduce paperwork and are widely accepted during CRA audits because they rely on standardized amounts. Logbooks remain necessary.

Lodging, Hotel, and Shower Expenses
Truck drivers may also claim:
hotel stays
bunkhouse fees
parking
showers
rest-stop services
These costs must be documented with receipts and matched to trip logs. CRA may deny unverified lodging expenses.

Vehicle and Fuel Deductions for Owner-Operators
Owner-operators may deduct a wide range of vehicle-related expenses, including:
fuel
repairs and maintenance
insurance
licences and permits
finance interest
tires
depreciation (CCA) on trucks and trailers
Many drivers miss CCA deductions or record fuel incorrectly, leading to overstated income. CRA frequently audits owner-operator vehicle deductions, especially when expenses exceed industry norms.

Capital Cost Allowance for Commercial Trucks
Commercial trucks and trailers are depreciated under specific CCA classes. Properly applying CCA allows truck drivers to deduct a portion of equipment cost each year. Large truck purchases may be eligible for accelerated depreciation. Incorrect CCA claims are a major audit trigger.

Logbooks and Electronic Logging Devices (ELDs)
CRA relies heavily on logbooks to verify meal and travel deductions. Logbooks must align with:
trip distances
start and end locations
dates and times
dispatch records
fuel receipts
hotel receipts
If logs conflict with claimed expenses, CRA may deny deductions or issue reassessments.

Supplies and Tools Deduction
Truck drivers may deduct:
safety boots
gloves
lashing straps
hard hats
tools
repair kits
refrigerators and coolers
These are fully deductible business expenses when used exclusively for work.

Communication and Technology Deductions
Drivers can deduct:
cell phone plans
GPS subscriptions
dash cameras
logbook software
satellite communication tools
Only the business-use portion is deductible. CRA often checks phone records to confirm usage patterns.

Meals for Team Drivers
Team drivers may each claim meal expenses based on their own logbooks as long as both meet the eligibility criteria. Deductions must not be duplicated.

U.S. Travel and Foreign Expenses
Drivers hauling cross-border loads may claim:
USD-converted meal expenses
tolls
permits
lodging
CRA requires conversion using Bank of Canada rates. Foreign expenses without receipts may be denied.

Union Dues and Training Costs
Truck drivers may deduct:
union dues
professional association fees
safety certifications
air-brake endorsements
training and refresher courses
These expenses reduce taxable income.

GST/HST and QST for Owner-Operators
Owner-operators must register for GST/HST and QST once income exceeds the threshold or if they operate commercially across provinces. They may claim input tax credits on fuel, repairs, and supplies. Incorrect GST/QST filings often trigger CRA and ARQ reviews.

Common CRA Audit Triggers for Truck Drivers
missing meal receipts
logbook inconsistencies
high fuel deductions
excessive repairs
vehicle not used primarily for business
unusual CCA claims
foreign travel without proper documentation
CRA compares driver logs, employer statements, and expense claims to detect discrepancies.

Tax Planning for Truck Drivers and Logistics Professionals
Truck drivers benefit from:
incorporation in certain cases
salary and dividend planning for owner-operators
CCA timing on big truck purchases
per-diem vs actual expense analysis
splitting income with a spouse (under TOSI exemptions)
RRSP and TFSA retirement planning
Proper planning reduces tax and stabilizes cash flow in a volatile industry.

Mackisen Strategy
Mackisen CPA helps truck drivers and logistics professionals maximize deductions, correctly apply the 80 percent meal rule, maintain compliant logbooks, optimize CCA, structure owner-operator income, manage GST/QST filings, and defend expenses in CRA or ARQ audits. Our specialized approach ensures every kilometre, meal, and expense is fully optimized.

Real Client Experience
A long-haul driver overclaimed meals without complete logs; Mackisen rebuilt compliant logs and avoided reassessment. A U.S.–Canada cross-border driver faced GST issues; we fixed filings and recovered input tax credits. An owner-operator improperly depreciated his truck; we corrected CCA and reduced tax significantly. A team-driving couple maximized deductions after we created a structured per-diem system.

Common Questions
Can truck drivers claim 80 percent of meals? Yes, if long-haul rules are met.
Do I need logbooks for meal claims? Yes — absolutely.
Are fuel and repairs deductible? Yes for owner-operators.
Can I claim per-diems without receipts? Yes with logs, but not for lodging.
Can CRA audit me? Truck drivers are high-risk audit targets.
Should owner-operators incorporate? Often yes for tax planning and asset protection.

Why Mackisen
With more than 35 years of combined CPA experience, Mackisen CPA Montreal helps truck drivers and logistics professionals reduce taxes, maximize deductions, and stay fully compliant with CRA and Revenu Québec. We handle logbooks, CCA, travel deductions, owner-operator tax planning, and audit defense to protect your income on every mile of the road.