Vanessa A
Expert Alumni

State tax filing

It is based on the actual number of days.  There is not a calculation that is involved in this.  If you work three 12 hour shifts, then you would be able to claim $48 for that week as opposed to $80 for the week if you would have worked five  8 hour shifts

A shift constitutes a regular work day, provided that shift exceeds six hours. For example1 : (i) If a firefighter works an 8 hour shift 5 times during a particular week, the firefighter will be entitled to 5 subsistence allowances for that week for a total of $25 ($5 subsistence allowance x 5 regular work days). (ii) If a firefighter works a 12 hour shift 3 times during a particular week, the firefighter will be entitled to 3 subsistence allowances for that week for a total of $15 ($5 subsistence allowance x 3 regular work days). (iii) If a firefighter works a 24 hour shift 2 times during a particular week, the firefighter will be entitled to 2 subsistence allowances for that week for a total of $10 ($5 subsistence allowance x 2 regular work days)2 .

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