Where employees work outside their regular headquarters location and do not have access to their normal eating area, the employer provides a meal allowance. The Directorate stated:
[T]he regular place of employment is the place where the employee, in relation to the employee’s duties, produces reports, receives instructions or information about the employee’s duties or performs other duties related to the employee’s employment. In some cases, a home office may be the regular place of employment.
… [W]ith respect to meal allowances paid to employees who work outside their regular place of employment, it is necessary to determine whether the allowance is reasonable and whether it is paid while the employee is travelling in the course of performing the duties of the employee’s employment outside the municipality or metropolitan area where the employer's establishment in which the employee ordinarily works is located. These allowances are not taxable as long as all these criteria are satisfied.