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Can I deduct the cost of a business trip?
If a business trip requires you to stay away overnight from your home reasonable costs of subsistence including lunches are allowable. Except when you are away overnight on business the cost of lunches is not normally allowable. If you habitually travel on business (for example as a commercial traveller) or make occasional business trips outside your normal pattern of travel you can deduct modest lunch expenses. Where your family accompanies you on a business trip their costs are not allowable.