Business flights, hotels, and ground transportation are fully deductible — but your daily commute and travel meals follow different rules.
Know exactly what belongs on Line 9200 — and what the CRA says doesn't qualify.
Special CRA rules and percentage limits that apply to travel expenses.
You must be traveling away from the metropolitan area where you normally do business. Local trips within your city do not qualify as travel expenses.
You may only deduct travel costs for a maximum of 2 conventions per year. If you attend more than 2, choose the 2 most relevant to your business.
Section 20(10) of the Income Tax ActMeals consumed during business travel are subject to the 50% rule and are claimed on Line 8523 (Meals & Entertainment), not on Line 9200.
Meals at conventions are capped at $50 per day and are still subject to the 50% limitation on top of that cap.
| Rule | Limit |
|---|---|
| Convention meals | $50/day cap |
| Travel meals | 50% |
See how different professionals use Line 9200 deductions in practice.
Flew from Toronto to Vancouver for a week-long client engagement to implement a new system.
$680
$680 (100%)
Booked a hotel for a destination wedding photography shoot outside the home metropolitan area.
$450
$450 (100%)
Attended a national real estate industry conference, including registration fee and hotel stay.
$1,200
$1,200 (100%)
These errors on Line 9200 can trigger a CRA review — here's how to get it right.
Claiming commuting costs as travel
Commuting from your home to your regular workplace is a personal expense and is never deductible. Only travel away from your metropolitan area for business qualifies.
Not separating travel meals (go to Line 8523) from travel costs
Meals during business travel are still subject to the 50% rule and must be claimed on Line 8523, not Line 9200. Keep meal receipts separate from hotel and transport receipts.
Attending more than 2 conventions and trying to deduct all
The CRA limits convention travel deductions to 2 per year. If you attend more, select the 2 most relevant to your business and deduct only those.
These categories are often mixed up with Travel Expenses. Here's the difference.
Meals during travel still go on Line 8523 and are subject to the 50% rule. Only non-meal travel costs (flights, hotels, taxis) go on Line 9200.
Driving to the airport is a motor vehicle expense on Line 9281, not a travel expense. However, taxis and rental cars at your destination go on Line 9200.
See how ScanForTax processes a typical travel expense.
Air Canada
2025-05-10
Ontario
ScanForTax identifies this as an Air Canada flight receipt and auto-categorizes it under Travel Expenses (Line 9200). The $81.12 HST is flagged as fully recoverable through your ITC claim.
Profession-specific guides that frequently use Travel deductions.
See how tax recovery works for travel expenses in each province.
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