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Welcome to the Railway Meal Calculator — a completely free, unofficial tool built for all railway employees in Canada (CN, CPKC, VIA Rail, and others) to easily track trips and calculate meal entitlements for your TL2 tax claims.

Log your trips manually or use the QuickFill Wizard, get accurate meal counts instantly ($23/meal simplified method), and export everything to Excel.

No affiliation with any railway company · You are responsible for your own data and calculations.

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 normally return home at the end of each workday are generally not eligible to claim meal expenses unless their duties require them to travel and remain outside the municipality and metropolitan area where their employer’s establishment (home terminal) is located.

Railway employees such as engineers and conductors employed by transport companies (e.g., CN, CPKC, VIA Rail) are typically eligible to claim meal and lodging expenses under paragraph 8(1)(g) of the Income Tax Act, as explained in CRA Information Circular IC73-21R9.

Key Rules under 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.

In certain situations (e.g., temporary relieving duty), paragraph 8(1)(e) may also apply to specific railway roles.

For full details and current rules, refer to the official CRA source:

Information Circular IC73-21R9

https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/ic73-21.html

Important: This is general information only. Always confirm your specific eligibility with the Canada Revenue Agency or a qualified tax professional, as individual circumstances may vary.