10 November 2010 External T.I. 2010-0364751E5 F - Frais de repas des camionneurs -- summary under Subsection 67.1(1.1)

Respecting the effect of the amended version of s. 67.1(1.1) applicable to amounts paid or become payable after March 18, 2007, CRA noted that it applies “to amounts paid or payable in respect of the consumption of food or beverages by a long-haul truck driver, regardless of whether the amounts are paid or payable by the driver,” so that it “will apply in respect of expenses paid by an employer.”