Travel Expenses on Your T2125
Business flights, hotels, and ground transportation are fully deductible — but your daily commute and travel meals follow different rules.
What You Can (and Can't) Deduct
Know exactly what belongs on Line 9200 — and what the CRA says doesn't qualify.
What Qualifies
- Airfare, rail, and bus tickets for business trips
- Hotel and accommodation for business travel
- Ground transport during trips (taxis, Uber, rental cars)
- Convention travel (maximum 2 conventions per year)
- Travel insurance for business trips
- Baggage fees
- Parking at airports
Does NOT Qualify
- Commuting costs (home to regular workplace)
- Personal vacation travel
- Travel meals (those go to Line 8523)
- First-class upgrades without business justification
Rules & Limits
Special CRA rules and percentage limits that apply to travel expenses.
Special Rules
Metropolitan Area Rule
Heads upYou must be traveling away from the metropolitan area where you normally do business. Local trips within your city do not qualify as travel expenses.
Convention Limit — 2 Per Year
Heads upYou 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 ActTravel Meals Go to Line 8523
Heads upMeals consumed during business travel are subject to the 50% rule and are claimed on Line 8523 (Meals & Entertainment), not on Line 9200.
Convention Meal Cap
Heads upMeals at conventions are capped at $50 per day and are still subject to the 50% limitation on top of that cap.
Percentage Limits
| Rule | Limit |
|---|---|
| Convention meals | $50/day cap |
| Travel meals | 50% |
Real-World Examples
See how different professionals use Line 9200 deductions in practice.
Flight to Client Site in Vancouver
Flew from Toronto to Vancouver for a week-long client engagement to implement a new system.
$680
$680 (100%)
Hotel for Destination Wedding Shoot
Booked a hotel for a destination wedding photography shoot outside the home metropolitan area.
$450
$450 (100%)
Industry Conference Registration + Hotel
Attended a national real estate industry conference, including registration fee and hotel stay.
$1,200
$1,200 (100%)
Common Mistakes to Avoid
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.
Commonly Confused Categories
These categories are often mixed up with Travel Expenses. Here's the difference.
Meals & Entertainment
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.
Motor Vehicle Expenses
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.
Sample Receipt Walkthrough
See how ScanForTax processes a typical travel expense.
Air Canada
2025-05-10
Ontario
How ScanForTax categorizes this
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.
Frequently Asked Questions
Can I deduct my commute?
Are Uber rides during trips deductible?
What's the convention limit?
Related Professions
Profession-specific guides that frequently use Travel deductions.
Tax Guides by Province
See how tax recovery works for travel expenses in each province.
Related Expense Categories
Tax deadline is April 30th.
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