Regarding a self-employed taxi driver working at a fixed locale in the Montreal area, who picked up clients during working hours and incurred meal expenses for lunch, the Directorate stated:
[T]ravelling expenses are expenses incurred in travelling from one place to another and include food and accommodation. The phrase "while away from home" excludes travel between a residence and a place of employment. That passage is less restrictive than the one used in subsection 8(4)… .
… Paragraph 18(1)(h) does not impose any minimum distance or duration requirements regarding the deductibility of a meal. …
[M]eal expenses incurred by a self-employed person in respect of meals consumed alone at lunchtime are generally not expenses incurred by the self-employed person in the course of carrying on the person’s business and for the purpose of earning income from the business.