Line 9200 – Travel expenses

You can deduct travel expenses you incur to earn business and professional income. Travel expenses include:

• public transportation fares
• hotel accommodations
• meals

In most cases, the 50% limit applies to the cost of meals, beverages, and entertainment when you travel. For more information, go to Line 8523 – Meals and entertainment.

The 50% limit also applies to the cost of food and beverages served and entertainment enjoyed when you travel on an airplane, train, or bus, when the ticket price does not include such amounts.

Forms and publications

• Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income
• Form T2125, Statement of Business or Professional Activities