CRA indicates that the "duties … of a temporary nature" condition in s. 6(6)(a)(i) is tested on a site-by-site basis
25 April 2025 - 3:26am
After being asked inter alia whether the "duties … of a temporary nature" condition in s. 6(6)(a)(i) is satisfied where an employee is assigned successively to two projects in the same region or city, CRA indicated “that the place where an employee performs work of a temporary nature (i.e., a special work site) is a particular place of work and not a general geographical area such as a city.” Thus, in the above examples, the second site in the same region or city would be tested separately as to whether the duties to be performed at that special work site were "of a temporary nature."
Neal Armstrong. Summary of 4 January 2022 External T.I. 2016-0644861E5 F under s. 6(6)(a)(i).