CRA finds that monthly payments to cover employed bus driver costs were taxable since no receipts required
CRA found that fixed monthly payments to school bus drivers to cover such employees’ cost of the use of a personal cellular phone, bus washing (e.g., at a car wash), and electricity consumption (to cover the cost for plugging in the employer’s school bus at the employees’ residence to ensure that the bus would start in the morning) should be included in the employees’ income under s. 6(1)(b) given that the employees were not required to submit receipts.
Neal Armstrong. Summary of 13 April 2018 External T.I. 2017-0682891E5 under s. 6(1)(b).