Board and lodging costs for logging workers may be not tax deductable

Employees working remotely at a logging site were unable to subtract their expenses for lodging and meals from their logs.

The logging workers commuted from their residences to a forest camp, where they were provided with room and board and then transported to the logging site on a daily basis.

However, they were unable to claim a deduction for the fees they incurred for their board and lodging under s. 8(1)(h) because the remote logging camp was considered their employer's place of business, and therefore, their travel did not involve moving away from their employer's place of business.

If logging workers worked at their employer's place of business, their board and lodging expenses may not be tax deductible.

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