Per Diem Expense

by Guest

Do I need receipts?

I am self-employed and I get paid an all inclusive rate.

Can I claim non-taxable per diem as per the published Joint National Council allowances, without having to provide receipts for meals & incidental expenses?

Comments for Per Diem Expense

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Per Diem Expenses
by: Lyle Urbanowski

Here is a link to a CRA webpage that sets out the most current rates. Note that these are for fiscal 2012 and they state that the 2013 rates will be out in early 2014.

Meals can be claimed on a detailed basis, with receipts or using a simplified method which applies a consistent rate that is within the allowed maximums. Note the stipulation that there may still be a request for documentation to support the claim.

There is also a detailed and simplified method for mileage claims.

http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns248-260/255/rts-eng.html

Meal and Vehicle Rates
by: Greg Penner

Meal deductions are different depending on what situation you are in. The above link is talking about rates for medical and the northern residents deduction. Generally, I don't think you can claim per diem as a self employed person.

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I agree. See my chat with links to how a self employed sole proprietor must claim meals.

https://www.bookkeeping-essentials.com/tax-rates.html#mileage

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