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Welcome to the Railway Meal Calculator, a free tool designed for railway employees to track meal entitlements based on your trips. This unofficial tool helps you manage your trip data and calculate meal values effortlessly.

This app was designed first for CN employees, is in active development for CPKC employees, and is looking for collaboration with VIA Rail. We encourage you to try our Trip QuickFill Wizard for a streamlined experience. Please report all bugs and share any comments, criticisms, or concerns using the Contact Support button after logging in.

This app is not affiliated with any railway company. By using this application, you acknowledge full responsibility for all inputs and data provided.

The Railway Meal Calculator simplifies tracking meal entitlements:

• Trip Entry: Manually input trip details (train ID, dates, times, stations) or use the Trip Parser to auto-fill from pasted data.
• Meal Calculation: Meals are awarded at 1 per 4 hours of duty (or combined duty + hotel time for round trips), capped at 3 meals per 24-hour period. Total meal value is calculated at $23 per meal based on a simplified method.
• Download Data: Export your trips and meal entitlements as Excel files for easy record-keeping.
• Disclaimer: This app aligns with a simplified method for meal tracking, but CN’s specific policies may vary. Always verify with your employer or union agreement before claiming. This is not official tax advice; consult a professional for filing.

Employees who generally return home each day are typically not eligible to claim meal expenses unless their duties require them to travel outside the municipality and metropolitan area where their employer's establishment is located.

As railway employees, engineers and conductors typically work for transport businesses (e.g., CN, CPKC), so you’re most likely eligible to claim meal and lodging expenses under paragraph 8(1)(g) of the Income Tax Act, as outlined in the circular. In some cases, 8(1)(e) may apply (e.g., engineers on temporary relieving duty). Below, I’ll break down the rules, focusing on the restriction for daily home returns and how it affects you.

1. Paragraph 8(1)(g) – Employees of Transport Businesses

• Who Qualifies: Engineers and conductors employed by railway companies whose principal business is transporting goods or passengers (paragraph 3). You must regularly travel away from the municipality and metropolitan area where your home terminal (the employer’s establishment you report to) is located, on vehicles like trains.
• Meal Expense Rules:
  • Deductions are allowed for meals and lodging incurred during journeys of substantial distance and duration, typically requiring overnight stays away from the municipality and metropolitan area of your home terminal (paragraph 3).
  • Returning Home Daily: The circular explicitly states that 8(1)(g) is not intended for employees who return to their homes at the end of each day and incur meal expenses as a matter of course (paragraph 3). If you return home daily within the same metropolitan area (e.g., Greater Toronto Area), you cannot claim meal expenses unless specific exceptions apply.
  • Exceptions:
    • Overnight Trips: If you’re away overnight (e.g., on a run from Toronto to Montreal), you can claim meals, even without lodging if you use train facilities (e.g., a rest area on the train).
    • Occasional Short Trips: If your job regularly involves long-distance travel (e.g., intercity runs), you can claim one meal (typically lunch) for shorter trips.

For more detailed information, refer to the Canada Revenue Agency circular IC73-21.