n general the purpose of the per diem payment (or the deduction of expenses when inadequate reimbursements are provided) is to alleviate the burden on taxpayers whose business or employment travel creates duplicated expenses.
That is straight from the CRA.
Most per diems today are not even close to what the government allows, yet this is tax deductible and can be included in the rate for the aircraft in a per hour basis anyway.
At $40 which seems to be the lowest rate today, is 11 dollars short of what CRA considers standard, and does NOT include incidentals. CRA today considers MEAL allowance only to be $90.10 CAD with an additional $17.50 for incidentals.
It has nothing to do with supplementing income, but getting businesses into the 21st Century.
How many here are issued cellphones from the company? Lap Top Computers? Do you use your own for anything related to the business? hence the increased per diems. $51 + incidentals seem to be the lowest they should be today, unless you feed me on site, then I can accept ONLY incidentals, but if I have to use anything of my own, I should get the current rate at a minimum.