My father is an independent contractor doing telecommunications work
in Vancouver. (he lives in Ontario) Is paid an hourly rate for his
work plus a per day per diem.  Is this per diem taxable?
 
If it is taxable, can you claim expenses against this (such as accommodation)
 
If it is NOT taxable, what expenses are considered to be "covered" by
this per diem and what would then be deductible?

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Clarification of Question by mom2my2boys123-ga on 28 Sep 2005 04:02 PDT

Just wanted to add that my father is an independent contractor who is
NOT an employee of the customer at any time with and is a sole
proprietor and not a corporation