CRA confirmed a 1998 agreement regarding, where employees received a daily allowance to cover the costs of meals and accommodation while away from home and at a remote work site, what portion of the allowances was to be considered to be the meal expense portion that was subject to the ETA s. 236(1) ITC limitation:
|
Amount of daily allowance |
Meal portion |
|
$75 and under |
15% of the balance |
|
Between $75 and $100 |
$11.25 plus 20% of the balance |
|
Between $100 and $125 |
$16.25 plus 30% of the balance |
|
Over $125 |
$23.75 plus 40% of the balance |