An overtime meal allowance is considered taxable by the CRA if all of the following conditions apply: • the allowance or cost of the meal is reasonable; generally, a value of up to $23 (including GST/HST and PST) will be considered reasonable. • the employee must work two or more hours of overtime before or after their scheduled hours of work, and • the overtime is infrequent and occasional in nature and usually occurs less than three times a week; this condition may also be met where the meal or allowance is provided three or more times per week on an occasional basis to meet workload demands such as major repairs or periodic financial reporting. Question 19 options: True False