Canada Revenue Agency (CRA) Edition TL2 E (25) 3 pages

Form TL2 (2025) — Claim for Meals and Lodging Expenses

The CRA form transport employees, including long-haul truck drivers, use to work out the meals and lodging they can deduct on line 22900 of their return.

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Form TL2 · Claim for Meals and Lodging Expenses
The official Canada Revenue Agency (CRA) form, edition TL2 E (25) — blank
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Form TL2 (2025) Claim for Meals and Lodging Expenses — page 1 of 3
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Form TL2 (2025) Claim for Meals and Lodging Expenses — page 2 of 3
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Form TL2 (2025) Claim for Meals and Lodging Expenses — page 3 of 3
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Fill this form online Blank PDF from Canada Revenue Agency (CRA)

What is Form TL2?

Form TL2 is for employees of a transport business, such as an airline, railway, bus or trucking company, and other transport employees as defined in Chapter 4 of Guide T4044, including long-haul truck drivers. You list your trips away from your employer's home terminal and what you paid for meals and for lodging and showers, and the form works out your allowable claim for line 22900 of your return.

Part 1 is your name, social insurance number, the period of employment and the method of calculation (simplified, detailed or batching). Part 2A lists trips that aren't eligible travel periods of long-haul truck drivers, and Part 2B lists those that are. Page 2 deducts any non-taxable allowance or repayment you received, then allows 50% of meals in Part 2A, 80% of meals in eligible travel periods, and lodging in full. Part 3 is completed and certified by your employer.

FileIt asks the questions in plain English, works out the totals and lines 1 to 12, prices meals at the $23 per-meal rate printed on the form when you use the simplified method, and prints everything onto the CRA's own PDF (edition TL2 E (25), for 2025). The finished PDF is saved to your vault folder, and you and your employer can sign with FileIt's optional e-signature or by hand. FileIt never files anything with the CRA. Filling forms is free on every plan.

Who fills it
The employee (Parts 1 and 2) and the employer (Part 3)
Filed?
No. Keep it in case the CRA asks to see it later
Claim goes on
Line 22900 of your return
Meals deductible
50%, or 80% during eligible travel periods of long-haul truck drivers
Edition
TL2 E (25)
Pages
3

Who needs to fill out Form TL2?

  • Employees of airlines, railways, bus companies, trucking companies or other employers whose main business is transporting goods or passengers.
  • Long-haul truck drivers claiming meals during eligible travel periods at 80%.
  • Railway employees working away from home, including relief telegraphers and station agents and maintenance and repair workers.
  • Employers asked to complete and certify Part 3.

When to use Form TL2

  • When you prepare your 2025 return and claim meals and lodging as a transport employee.
  • When you meet the four employment conditions on page 3, or one of the railway conditions there.

What you need before you start

  • Your trips for the year: days, number of trips, average hours away, home terminal and the terminal away from home.
  • The number of meals and their cost, and the number and cost of lodging and showers, with receipts to support your claim.
  • Any non-taxable allowance or repayment you received for meals or lodging.
  • Your employer's answers for Part 3: main business, collective agreement, the 12- and 24-hour questions, subsidized meals, allowances and what was on your T4 slip.

What’s on Form TL2

The 2025 edition has 3 pages. FileIt asks for it in 5 parts, and it is signed by Employee and Employer:

  1. Part 1 – Employee informationEmployee
  2. Part 2A – Trips not including eligible travel periods of long-haul truck driversEmployee
  3. Part 2B – Eligible travel periods of long-haul truck driversEmployee
  4. Part 2 – Calculation and certificationEmployee
  5. Part 3 – Employment information (employer)Employer

How to fill out Form TL2, step by step

1 Part 1 – Employee information

Your name, social insurance number, the year and the months of employment in it, and the method of calculation: simplified, detailed or batching (Chapter 4 of Guide T4044).

2 Part 2A – Trips (not long-haul eligible travel periods)

One line per group of trips: days, trips, average hours per trip away from your employer's home terminal, the home terminal and the place away from it, your service classification if you're a railway employee, and meals and lodging bought. Totals (i) and (ii).

3 Part 2B – Long-haul eligible travel periods

The same for periods of at least 24 hours away driving a long-haul truck that transports goods at least 160 km from the employer's establishment. Totals (iii) and (iv).

4 Lines 1 to 12

Meals from Part 2A less non-taxable amounts, at 50%; meals from Part 2B less non-taxable amounts, at 80%; lodging from both less non-taxable amounts. Line 12, the allowable claim, goes on line 22900 of your return. Then date and sign the employee certification.

5 Part 3 – Employer

Your employer answers six questions about its business and your employment, then gives its name, the authorized person's name, the date and a telephone number, and signs.

Common mistakes to avoid

  • Not deducting a non-taxable allowance or repayment on lines 2, 5 or 10.
  • Putting long-haul eligible travel periods in Part 2A, which allows meals at 50% instead of 80%.
  • Claiming more than three meals a day with the simplified method.
  • Sending the form with your return: you keep it in case the CRA asks.
  • Forgetting to have your employer complete and certify Part 3.

After you fill it out

Sign the employee certification and have your employer complete and sign Part 3, with FileIt's optional e-signature or by hand.

Enter line 12 on line 22900 of your 2025 return.

Keep the form and your receipts in case the CRA asks for them. A copy stays in your FileIt vault.

Fill out Form TL2 online with FileIt

  1. Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
  2. Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 216 fields in all. Your answers save as you go.
  3. Check the live preview. Watch your answers land on the real Canada Revenue Agency (CRA) form, and let FileIt do any worksheet arithmetic.
  4. Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

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Form TL2: frequently asked questions

Can I fill out Form TL2 online?

Yes. FileIt guides you and your employer through the form, does the arithmetic and prints the answers onto the CRA's official PDF, saved to your vault. It is free on every FileIt plan.

Do I send the TL2 with my return?

No. The form says you don't have to send it with your return, but keep it in case the CRA asks to see it later.

What is the simplified method?

The form describes it as a per-meal rate of $23, which includes sales tax, set out in Chapter 4 of Guide T4044. FileIt multiplies your number of meals by $23 when you choose it.

Why are some meals deductible at 80%?

Meal and beverage expenses of long-haul truck drivers during eligible travel periods are deductible at 80%, instead of the 50% for other transportation employees.

Who counts as a long-haul truck driver?

An employee whose main duty is transporting goods by driving a long-haul truck, a truck or tractor designed for hauling freight with a gross vehicle weight rating over 11,788 kg, whatever the employer's main business.

Which year is this edition for?

TL2 E (25) is for the 2025 tax year.

Official sources

FileIt is not affiliated with or endorsed by Canada Revenue Agency (CRA) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-25.

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