Teskey
J.T.C.C.:
—
The
Appellant,
in
his
Notice
of
Appeal
herein,
appeals
his
assessment
of
income
tax
for
the
years
1990
and
1991
and
elects
the
informal
procedure.
Issues
The
two
issues
before
me
at
the
commencement
of
the
hearing
were:
(1)
whether
the
Minister
properly
included
into
the
income
of
the
Appellant
for
each
year
a
taxable
benefit
in
respect
of
housing
provided
by
Husky
Oil
in
the
amount
of
$3,571.90
for
1990
and
$9,603.87
for
1991;
and
(2)
whether
the
Appellant,
in
calculating
the
Northern
Residents
Deduction
for
each
year,
is
entitled
to
an
additional
deduction
for
travel
in
the
amount
of
$1,471.90
for
1990
and
$3,813.37
for
1991.
Issue
(1)
In
regard
to
this
issue
there
was
no
disagreement
on
the
facts.
The
facts
can
be
summarized
as:
(a)
During
the
years
under
appeal
the
Appellant
was
employed
and
resided
at
Rainbow
Lake,
Alberta;
(b)
The
Appellant
was
provided
with
employer-provided
housing
in
the
form
of
a
self-contained
domestic
establishment;
(c)
The
employer-provided
housing
at
Rainbow
Lake,
Alberta
was
the
only
residence
of
the
Appellant;
Subsection
6(1)
includes
into
taxable
income
the
benefit
of
employer
provided
housing.
Subsection
6(6)
sets
out
an
exception
and
reads:
Notwithstanding
subsection
(1),
in
computing
the
income
of
a
taxpayer
for
a
taxation
year
from
an
office
or
employment,
there
shall
not
be
included
any
amount
received
or
enjoyed
by
him
in
respect
of,
in
the
course
of,
or
by
virtue
of
his
office
or
employment
that
is
the
value
of,
or
an
allowance
(not
in
excess
of
a
reasonable
amount)
in
respect
of
expenses
incurred
by
him
for,
(a)
his
board
and
lodging
for
a
period
at
(i)
a
special
work
site,
being
a
location
at
which
the
duties
performed
by
him
were
of
a
temporary
nature,
if
he
maintained
at
another
location
a
self-contained
domestic
establishment
as
his
principal
place
of
residence
(A)
that
was,
throughout
the
period,
available
for
his
occupancy
and
not
rented
by
him
to
any
other
person,
and
(B)
to
which,
by
reason
of
distance,
he
could
not
reasonably
be
expected
to
have
returned
daily
from
the
special
work
site,
or
(ii)
a
location
at
which,
by
virtue
of
its
remoteness
from
any
established
community,
the
taxpayer
could
not
reasonably
be
expected
to
establish
and
maintain
a
self-contained
domestic
establishment,
if
the
period
during
which
he
was
required
by
his
duties
to
be
away
from
his
principal
place
of
residence,
or
to
be
at
the
special
work
site
or
location,
was
not
less
than
36
hours;
or
(b)
transportation
between
(i)
his
principal
place
of
residence
and
the
special
work
site
referred
to
in
subparagraph
(a)(i),
or
(ii)
the
location
referred
to
in
subparagraph
(a)(ii)
and
a
location
in
Canada
or
a
location
in
the
country
in
which
the
taxpayer
is
employed,
in
respect
of
a
period
described
in
paragraph
(a)
during
which
he
received
board
and
lodging,
or
a
reasonable
allowance
in
respect
of
board
and
lodging,
from
his
employer.
This
subsection
does
not
help
or
assist
the
Appellant,
as
his
residence
was
in
Rainbow
Lake.
On
this
issue,
the
appeal
is
dismissed.
Issue
(2)
At
the
conclusion
of
the
hearing
and
upon
receiving
a
letter
from
Husky
Oil,
the
parties
consented
to
the
appeal
being
allowed,
without
costs,
and
the
assessments
being
referred
back
to
the
Minister
for
reconsideration
and
reassessment
on
the
basis
that
the
Appellant,
in
the
years
1990
and
1991,
is
entitled
to
a
Northern
Residents
Deduction
in
respect
of
travel,
in
the
amounts
of
$1,471.90
and
$3,813.37
respectively.
These
amounts
reflect
the
taxable
travel
benefit
included
into
the
Appellant’s
income
in
Box
14,
for
each
year,
by
his
employer.
Appeal
allowed
in
part.
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