Rita does an extensive amount of travel with location crews for story and feature photo shoots to gain more insight about the stories and locations for each publication. All the travel is incurred while she is away from her employer’s head office for at least 24 consecutive hours.
According to her employment contract, she is required to pay her own travel expenses. She receives a flat rate monthly allowance of $1,000 to cover her travel expenses. The actual travel expenses for 2022 were as follows:
Hotels $4,200
Meals while traveling $1,650
Airline tickets $2,150
In addition to these expenses, Rita used her own automobile, which she purchased many years ago for some of the travel. In 2022, she drove 32,000 kilometers, with 16,000 of these related to her travel for employment purposes and the remaining 16,000 for personal use. Operating expenses for the year totaled $3,200. Employer has advised her that CCA on the automobile for the year is on a 100% basis. What are Rita's inclusions and deductions from her income as a travel expense and allowances while filing her taxes?