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monitors, analyzes and corrects media reporting errors and bias concerning messengers and couriers.

Messenger Institute
 for Media Accuracy

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Update: Food as Fuel decution for foot and bicycle messengers in Canada is now $15 per day.

December 7, 2004

Re: Self-Employed Foot and Bicycle Messengers
       Deduction for Extra Food And Beverages

We are writing in response to your e-mail of November 15, 2004, wherein you inquired whether there were any recent changes to the flat rate amount that a self-employed foot and bicycle messenger could deduct for extra food and beverages without supporting documentation.

As a result of the Federal Court of Appeal decision in Alan Wayne Scott v. Her Majesty The Queen (1998 DTC 6530), foot and bicycle messengers and rickshaw drivers can deduct the cost of extra food and beverages that are consumed to enable them to carry on their business. Effective for 2003 and subsequent taxation years, the flat rate has been increased to $15 per working day.

Alternatively, the actual expenses may be claimed provided the amounts are supported by receipts. The flat rate amount is based on the same rate that applies in respect of travel expenses related to the northern residents deduction, medical, and moving expenses and the deduction for meals by transport employees. All future changes to this amount will apply to foot and bicycle couriers and rickshaw drivers.

Yours truly,

John Oulton, CA
for Director
Business and Partnerships Division
Income Tax Ruling Directorate
Policy and Planning Branch

Canada Revenue Agency


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