temporary nature

purpose of s. 6(6)/ meaning of “temporary” duties and “maintained” re foreign internship

Before discussing the conditions that would need to be satisfied for allowances paid under an internship program to cover foreign living expenses...

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Words and Phrases
maintained temporary nature
single 3-year term contract could be work of a temporary nature

A Band Council of an Indian Reserve employed non-aboriginal staff at the reserve, who lived in housing on the reserve, but also might have a home...

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Words and Phrases
temporary nature
application of 2-year posting test to determining whether "duties … of a temporary nature"

In the course of a general discussion of the meaning of "duties … of a temporary nature," CRA stated:

[W]here an employer offers its employees a...

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Words and Phrases
temporary nature
work engagement ceased to be temporary based on a change in circumstances
similar to 2014-0547191I7 F

Regarding a situation where the taxpayer was hired temporarily to help address a temporary work backlog at a remote work site but then was...

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Words and Phrases
temporary nature
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