Can self-employed Canadians claim meal expenses?

Yes. If you’re self-employed in Canada, you can usually claim meal expenses for business purposes, but the CRA generally limits the deduction to 50% of eligible meal and entertainment costs.

In practice, that usually means:

• Business meals with clients, suppliers, or prospective customers: generally deductible at 50% if they’re incurred to earn business income.
• Your own meals while traveling for business: generally deductible at 50% when the travel is far enough from your normal business area and you’re away long enough to qualify under CRA rules.
• Normal everyday meals at your office or while working: generally not deductible just because you were working.
• Meals billed directly to a client and specifically itemized on the invoice: these may be fully deductible in some cases, depending on how the expense is structured and reported.
• Meals provided at staff parties or similar employee events: these may also be 100% deductible in some cases, subject to CRA limits and conditions, including a limit on the number of events per year.

There are exceptions to the usual 50% rule, so the exact treatment depends on the facts and on the CRA rules for the tax year you’re filing.

Keep itemized receipts and note the business purpose, who you met with, and the date in case CRA asks for support.

Tax rules and eligibility details can change, so it’s a good idea to confirm the current CRA guidance or ask a tax professional before filing.