26 May 2023 External T.I. 2023-0962521E5 - Employment Expenses of a Pilot -- summary under Subsection 8(4)

A pilot incurred meal expenses while away from the municipality of the employer establishment where the pilot reported for work (the “home city”), and would fly back to the home city on the same day. CRA considered that such meal expenses could be deducted pursuant to s. 8(1)(h) assuming inter alia that, as required by s. 8(4), the pilot was away from the home city on each trip for at least 12 consecutive hours.