TP-66-V: Employment Expenses of Transport Employees

What’s in this article?

 

What is this?

Form TP-66-V is used to claim a deduction for meals and accommodation expenses, if you are an employee of a business whose principal activity is transport, an employee of a railway company, or an employee who collects or delivers property on a regular basis. You must have incurred these expenses in order to earn employment income and these must not have been reimbursed by your employer.

Complete a separate form for each type of employment and employer. Your employer must complete and sign Part 2 of this form.

If you want to claim a deduction for meals and accommodation expenses on your federal tax return, you must complete form TL2: Claim for Meals and Lodging Expenses.

 

Am I eligible?

Revenu Québec says…

If you are a transport employee, you can claim a deduction for the amounts you spent on meals and accommodation if, according to the type of employee you are, your work required you to be:

  • away from the municipality or metropolitan area where your employer’s establishment (to which you ordinarily reported for work) is located; or
  • far enough from your place of residence to warrant not returning at the end of the work day.

In either situation, you cannot claim a deduction if your expenses for meals and accommodation were reimbursed to you or entitled you to a reimbursement.

If you deduct such expenses from your employment income, you may be entitled to a QST rebate.

To claim a deduction for your employment expenses or a Québec sales tax rebate, you must enclose with your income tax return

  • form TP-66-V, Employment Expenses of Transport Employees, duly completed by you and your employer (see section 5.5 of the Employment expenses Guide for information about how to complete the “Trip and expense summary” on this form); and
  • form VD-358-V, Québec Sales Tax Rebate for Employees and Partners, if applicable.

Click this link for more information on the conditions you must meet, based on your type of employment, to claim meals and accommodation expenses.

 

Where do I claim this?

Follow these steps in H&R Block’s tax software to file your 2015 taxes:

Important: Before you begin, ensure that you told us that you lived in QUÉBEC on December 31st of the 2015 tax year, in H&R Block’s tax software. To do this:

  1. Click the HOME tab.
  2. Click the ABOUT YOU icon, and click the Your residence link. You will find yourself here:

Once you have confirmed your residence location, complete form TP-66-V by following these steps:

  1. Click the PREPARE tab.
  2. Click the YOUR YEAR IN REVIEW icon. You will find yourself here:
  3. Click the checkbox labelled I was employed.
  4. Scroll to the bottom of the page and click Continue.
  5. You will find yourself on the PREPARE tab under the EMPLOYMENT icon.
  6. Under the EXPENSES heading, click the checkbox labelled Employment expenses of transport employees (TP-66-V).
  7. Scroll to the bottom of the page and click Continue.

When you arrive at the Meals and lodging expenses page, enter your information into the tax software.

 

Where do I learn more?