# Can I claim Business Travel as a business expense in Canada?

**Yes, fully claimable.** Fully deductible for genuine business travel. Airfare, accommodation, and ground transportation are deductible at 100%. Meals while travelling are subject to the 50% limitation. CRA per diem rates for meals in 2025 are CAD 23 (breakfast), CAD 28 (lunch), and CAD 51 (dinner). Personal days on a business trip must be excluded.

Typical amount: CAD 2,000 to CAD 20,000 per year depending on business travel frequency and destinations

## What Canada Revenue Agency (CRA) says

CRA allows travel expenses under the general business deduction rule when incurred to earn business income. The travel must have a genuine business purpose. CRA's guide says travel covers public transport, hotels and meals, and the 50% meal limit generally applies. Section 67.1 applies the 50% limit to meals while travelling or attending a convention. Receipts are required for travel expenses, and personal days on a trip must be excluded.

## When you can claim

- Airfare, train, or bus tickets for business travel
- Hotel accommodation for business nights away from home
- Ground transportation (taxis, ride-sharing, rental car) for business trips
- 50% of meal expenses while travelling for business away from your regular place of business
- Conference registration fees and associated travel to business conferences

## When you cannot claim

- Personal days taken before or after a business trip (flights must be apportioned if mixed)
- Spouse or family member travel costs unless they have a legitimate business role
- Commuting from home to the office (not business travel)
- Luxury upgrades beyond reasonable business standard

## Good to know

**Pro tip:** Book business travel on a dedicated business credit card to make it easy to identify and document. Record the business purpose of each trip in your accounting system at the time of travel. CRA may request documentation of trip purpose for travel deductions years later.

**Important:** Convention and conference fees are deductible, but the 50% limit applies to meals at the event unless the cost is included in the fee. Keep the agenda and registration receipt to show the business link.

Source: https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partnerships/report-business-income-expenses/travel.html

## Related expenses

- [Motor Vehicle Expenses](https://accounts-os.com/ca/expenses/motor-vehicle-ca)
- [Meals and Entertainment](https://accounts-os.com/ca/expenses/meals-entertainment-ca)
- [Home Office Expenses](https://accounts-os.com/ca/expenses/home-office-ca)