Making a Meal of It: Meal tax battle heads for high court

SUMMERLAND, B.C. — Failing to convince a B.C. appeals court that not allowing truck drivers to match the federal government’s $73 daily tax free meal allowance for civil servants violates the Charter of Rights and Freedoms, lawyer Tom Johnston and his 2,200-strong band of meal-tax-crusading truckers are taking the case to the big show — the Supreme Court of Canada.

Johnston, of Summerland, B.C., launched a class action suit against the Canada Revenue Agency (CRA) at the B.C. Supreme Court in 2004. He argued that the shortfall between a federal bureaucrat’s $73 meal allowance and the $45 daily maximum meal claim (less 50% for a $22.50 daily deduction) allotted to a Canadian trucker under the Income Tax Act violates the equality sections of the charter.

The Supreme Court will decide if truckers should as much as Crown
employees for meal expenses

“Our argument was that under the Charter, Sec 15 Equality section, one group of Canadians (federal government employees) are getting an entitlement not received by other Canadians and therefore in violation of the equality provisions of the charter,” says Johnston.

In 2005, Supreme Court Justice Alison Beames struck down the claim, ruling that the federal government was acting in its role as “employer” in giving workers the $73 per day meal allowance and therefore entitled to bestow that benefit. A B.C. appeals court recently backed up the decision, prompting Johnston to try his luck at the Supreme Court.

All 2,200-plus members of the class action are welcome to join the Supreme Court appeal for an extra $100. “Plus we’ve had some new people jump on at this point because they believe so strongly in the cause,” he says.

Some truckers have been battling CRA over the meal claim rate for years. The issue heated up after Today’s Trucking’s sister publication highwaySTAR first broke the story of Don Wilkinson in 2001.

Wilkinson is a Manitoba truck driver who challenged CRA in court, arguing the $33 a day allowed at the time wasn’t reasonable for his profession. A judge agreed, granting Wilkinson’s claim of $40 per day, minus 50 percent.

After the story was published, dozens of truck drivers repeated the challenge. Because the case wasn’t precedent setting, drivers were welcomed to make a similar argument, but had to present each case individually before the court.

In 2003, the Canadian Trucking Alliance (CTA) struck a deal with CRA, which increased the allowable flat rate truck drivers can deduct from $33 a day to $45. However, many in the industry thought the increase was a move to appease truckers and keep mounting challenges at bay. With only half the amount allowed for deduction, truckers argued they and many other professionals are still miles apart from government employees in terms of what they can recoup from meal expenses.

Meanwhile, Johnston’s interest in truckers’ issues doesn’t stop at meals. The lawyer and a few truckers are forming a lobby group — Keep Canada Moving — in a bid to keep concerns of truck drivers in the minds of lawmakers.


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