When an owner/operator drives long haul, does he also need TL2 signed by the company he is driving for or as an owner/operator he can sign his own TL2 Or can he claim the meal expenses on 2125 with TL2?
An owner/operator should be treated as a long-haul driver when it comes to claiming meal expenses or as self-employed.
TL2 forms can only be signed by **employers for truck drivers who are employed by transport companies …
From your description, this owner/operator would be most likely categorized as self-employed.
As such, in need to file T2125, where meal deductions are only those in the course of “entertaining for business acquisitions”.
From CRA: Do not include any of the following in your expenses:
- salary, wages (including drawings) paid to self, partner(s) or both
- the cost of saleable goods or services you, your family, or your partners and their families used or consumed (including items such as food, home maintenance and business properties.
This would be no different than the self-employed cabinet maker working out of his own shop where his daily food intake would not be an allowable business expense.
Technically speaking if the driver is an owner/operator who files a self employed business statement using a T2125 then his meal expense claim is based on the actual amount spent on meals as evidenced by receipts.
If he operated his transport business through a corporation and was on payroll as an employee then he could claim meals based on a TL2.
Yes, it would be different if he is a long haul trucker, on the road for extended periods. As @snoplowguy said, his meals expense is based on actual receipts. It is not the same as the cabinet maker - it is recognized that the trucker’s meals on the road are an eligible expense.