Free diet is normally a taxable benefit regardless of whether it is obtained continuously or only on special occasions, such as during a mission, official actions, service elsewhere, courses, Congresses, conferencing, studieresor O.D. Benefit of free food is taxable even if obtained abroad.
As with other benefits are taxable meal benefits regardless of whether the employer or other person providing the benefit. One condition is that the benefit can be considered to be based on employment.
Meal benefits can in some cases be tax, Section 4.4.8.