(Source: "tsprout" on my old forum, 2011, who said he spent an hour on the phone with Revenue Canada and wanted to share this)
This information is current as of June 10th, 2011
Industry Code: Courier services - 492110
Extra food and beverages consumed by self-employed foot and bicycle couriers and rickshaw drivers
Self-employed foot and bicycle couriers and rickshaw drivers can deduct the cost of the extra food and beverages they must consume in a normal working day (8 hours) because of the nature of their work.
For 2006 and subsequent taxation years, you may claim a flat rate of $17.50.
If you are claiming this deduction you should be prepared to provide log books showing the days worked and the hours worked on each of these days during the taxation year. The CRA may also request dispatch slips or other documents in support of the days worked during the taxation year.
By using this flat rate deduction, you will not be required to maintain or submit receipts for the extra meal and beverage consumed.
If you want to claim more than the flat-rate amount, the CRA will also need:
- supporting receipts for all food and beverage claimed; and
- a clear demonstration of the extra amount of food and beverage requested because of the nature of your work, and how this amount exceeds what the average person would consume both in terms of cost and quantity.
Other Expenses that can be claimed include receipts for bike repairs, office supplies (ie. packing tape, pens, etc), medical expenses and more. For more info go here: http://www.cra-arc.gc.ca/tx/bsnss/tpcs/slprtnr/rprtng/t2125/p13-eng.html
Income Tax Packages available here (Pick Your Province or Territory):
Sole proprietorships and partnerships (aka Self Employed)
Stand up for Equal Rights to Couriers: To help get equal rights for Bike Messengers, please consider filling out the following form and sending it in to Revenue Canada to get your employer to pay the CPP contributions and allow you to collect EI if ever needed:
For more info on the above please read the Article by Joe Hendry: http://www.messmedia.org/messville/disguised.html
Also read the Messenger archives (dated but still some relevant information): http://www.messarchives.com/messville/THC3-MIH.html