A pilot who, as an employee was engaged in the transport of goods or passengers to airports across Canada, would be away for 12 to 17 hours in a day but not required to be away overnight, so that the pilot would return to the employer’s place of business by the end of the day and not incur lodging expenses. Regarding the deductibility of the pilot’s meal expenses, CRA stated:
[O]ne of the conditions for claiming a deduction for meals under paragraph 8(1)(g) … is that an employee must generally be away from home overnight in the performance of their employment duties. Accordingly, the deduction of meal expenses under paragraph 8(1)(g)… is not available to a pilot who returns to their home at the end of each day.