May 08, 2013
[CRA] bulletin 1C73-21R9 ... [which] seems to be implicitly contending that “meal” and “lunch” are two different concepts ... [was] simply incorrect. The common sense approach is that lunch is a meal regardless of whether it is prepared in a restaurant or elsewhere. In fact the Oxford Dictionary defines “lunch” as “a light meal at any time of the day.” Therefore, if a lunch is prepared while travelling, this could qualify under paragraph 8(1)(g).
Elwood v. R. (2012)
2012 CarswellNat 4197 (T.C.C. [Informal Procedure]) at para. 16-17
Diane Campbell J.
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