26 May 2023 External T.I. 2023-0962521E5 - Employment Expenses of a Pilot -- summary under Paragraph 8(1)(h)

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. CRA discussed the joint requirements under ss. 8(1)(h), 8(4) and 8(10) for deductibility of the pilot’s meal expenses, and indicated that these requirements could potentially be met.