In finding that employees of a company working in the field of pumping and transporting liquid waste and who typically were required to drive more than two hours to reach the customer site, received taxable benefits on being reimbursed for meals for every 12 hours of work, CRA stated:
Our understanding is that transport is a service ancillary to the other services of the business. … [T]he term transport business does not include a transportation service that is incidental, where the services offered are offered as part of a whole.