Spannier - Tax Court clarifies when an employee may deduct an accommodation allowance for a remote work location

Graham J. found that the mischief addressed by s. 6(6) is that taxation on an accommodation allowance "would leave the taxpayer worse off for having traveled for work as they would have to pay for their temporary accommodations with after tax dollars."  Accordingly, it was irrelevant that the taxpayer spent 20 out of every 28 days at her temporary accommodations, given that it was clear that she preserved her other home for her use throughout her employment.

Scott Armstrong.  Summary of Spannier v. The Queen, 2013 DTC 1062 [at 332], 2013 TCC 40, under s. 6(6).