Principal Issues: (1) Whether a reimbursement or allowance in lieu of reimbursement paid to an individual for services rendered without remuneration constitutes an amount received in the course of earning income from a business or property pursuant to paragraph 12(1)(x), and (2) whether an information return pursuant to Regulation 237 is required for such payments.
Position: (1) No. (2) No.
Reasons: Where an individual provides services, whether pursuant to a contract for services or not, but receives no remuneration for such services, there is no source of income from a business or property. Therefore, it follows that any reimbursement or allowance for reasonable accommodation and travel expenses, meals or XXXXXXXXXX associated with the provision of such services is not received in the course of earning income from a business or property. As a consequence, such amounts are not included in income pursuant to paragraph 12(1)(x) and an information return in respect of such amounts need not be filed.