Together we will address the main special cases of meal and entertainment expenses. However, you might quickly feel lost when it comes to deducting these expenses. But don't panic, know that we are at your disposal to answer all your questions. Do not hesitate to contact us, this will be an opportunity for us to shed our light on you but also to meet.
Here are the special cases that you may encounter on a daily basis:
1) Meal ticket included in a package (travel or entertainment)
We saw previously that the deduction of meal and entertainment expenses incurred while traveling is subject to limitations. However, if the meal, drinks and/or entertainment are included in the plane, train or coach ticket and such travel is undertaken for the purpose of earning income, these limits do not apply.
2) Fundraising
During one of these events, the 50% limit does not apply, as the food, beverage or entertainment expenses are incurred as part of a fundraiser.
3) Meals provided by the company
Indeed, a company which regularly supplies food, drinks or entertainment in the normal course of operating its activity is thus exempt from the 50% limit. This is the case, for example, for restaurants, hotels or airlines. However, be careful to consider these costs as a taxable benefit.
4) Driver meals
Meal and entertainment costs for long-haul truck drivers are 80% deductible. When engaged during an eligible travel period. An eligible travel or travel period is a period of at least 24 consecutive hours during which the driver is outside the region where he resides.
5) Couriers on foot or independent bicycle
It is possible for the latter to deduct the amounts relating to additional food and drinks that it is possible to consume during a normal working day, i.e. the equivalent of 8 hours due to the nature of the work. their jobs. The fixed rate that can be requested per day is 17.50.
Did you know that if you wish to claim this deduction, it is strongly recommended that you keep a notebook indicating the number of hours worked per day as well as the number of days worked in the week over the entire period of the tax year in progress . Indeed, in the event of an audit, the ARC may ask you for additional information. For example, delivery notes or any other document that would confirm/validate the number of working days that you have declared for this tax year.