Travel nursing and living out allowance

Tax Topics
1

I have a client that had a travel nursing contract and is running all the income through her corporation.
She spends two weeks living away from her home which is 600 km away. When I attended a tax conference early this year, one of the presenters told me I should be able to claim living out allowance for her. Which would be paid to her from the corporation as a non-taxable benefit. She rented a room and drove up and back every 2 weeks. What claim can be made for meals? The living out allowance states that she could claim $23 per meal. Could she claim 3 meals per day for the duration of time that she was away from home?

TIA
Gerry

2

This website National Joint Council - Allowances provides rates for

  • Private non-commercial accommodation
  • Meals
  • Incidental expenses
  • Weekend travel home transportation
    These are the travel rates CRA staff receive for their travel.
    Rates are updated April 1 and October 1 with rates going back to October 1, 2007 on the site.
    Allowances
    Allowances1064×1621 293 KB
3

I have a basic template that I created. I have attached it to this message. It is only for the basic travel, less than 30 days, within Canada except Yukon.
F0300_TRAVEL_EXPENSE_CLAIM_2023.xlsx (55.5 KB)

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