# Travel nursing and living out allowance

**URL:** <https://www.protaxcommunity.com/t/travel-nursing-and-living-out-allowance/7054>\
**Category:** Tax Topics\
**Created:** [May 17, 2023, 10:42am UTC](https://www.protaxcommunity.com/t/travel-nursing-and-living-out-allowance/7054 "2023-05-17T10:42:40Z")\
**Posts on this page:** 3\
**Page:** 1

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**Author:** ![gerry](https://avatars.discourse-cdn.com/v4/letter/g/c77e96/32.png) [@gerry](https://www.protaxcommunity.com/u/gerry)\
**Post date:** [May 17, 2023, 10:42am UTC](https://www.protaxcommunity.com/t/travel-nursing-and-living-out-allowance/7054/1 "2023-05-17T10:42:40Z")

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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

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**Author:** ![helga\_spence](https://sea2.discourse-cdn.com/flex016/user_avatar/www.protaxcommunity.com/helga_spence/32/268_2.png) [@helga\_spence](https://www.protaxcommunity.com/u/helga_spence)\
**Post date:** [May 17, 2023, 5:10pm UTC](https://www.protaxcommunity.com/t/travel-nursing-and-living-out-allowance/7054/2 "2023-05-17T17:10:47Z")

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This website [National Joint Council - Allowances](https://www.njc-cnm.gc.ca/directive/d10/v238/s659/en) 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](https://us1.discourse-cdn.com/flex016/uploads/taxcycle/original/2X/2/20d79573e58a783c2d4ae1f7a9e78867a78bfa7b.jpeg)

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**Author:** ![crystal](https://avatars.discourse-cdn.com/v4/letter/c/2bfe46/32.png) [@crystal](https://www.protaxcommunity.com/u/crystal)\
**Post date:** [May 17, 2023, 6:59pm UTC](https://www.protaxcommunity.com/t/travel-nursing-and-living-out-allowance/7054/3 "2023-05-17T18:59:40Z")

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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](https://www.protaxcommunity.com/uploads/short-url/xXAOGFtderd82XkDTEl1bkNL69P.xlsx) (55.5 KB)