Revenue Service recently increased the per-diem meal allowance for U.S.
rate, which went into effect Nov. 1, permits truckers to total the number
of nights away from home to get the per diem of $41 per day. The rate is
70 percent deductible. The rate is up slightly from 2003, when the per
diem was $40 per day at 65 percent deductible.
Canada Customs and Revenue Agency, Canada’s equivalent to the Internal
Revenue Service, increased the per diem for Canadian truckers from $33
to $45 per day for receipt-free meal allowance starting with the 2003 tax