11 March 1993, T.I. (Tax Window, No. 30, p. 13, ¶2465)

Where an employee is required to work at least three hours of overtime in a day, public transportation is not available or the physical safety of the employee is at risk at the time of travel, and the occurrence of such overtime is occasional, RC will not treat reimbursements for the cost of the employee's meals and travel (e.g., a mileage allowance) to be a taxable benefit.

RC generally accepts that a non-accountable allowance for overtime supper money that is less than or equal to the value or cost of a normal meal, where payment of the allowance is not governed by a collective agreement and the requirement to work overtime does not occur frequently, is a reimbursement on account of the cost of the meal and, therefore, it is not subject to tax in the employee's hands.