Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
XXXXXXXXXX March 15, 1999
Dear XXXXXXXXXX:
Thank you for your letter of January 20, 1999, concerning an enquiry you received from your constituent regarding tax relief for maintenance of a second residence while working away from home.
As indicated in your letter, your constituent spends six to eight months away from home on different construction sites every year and therefore maintains two residences so that he can work. You are asking if there is some provision in the Income Tax Act that would allow your constituent to deduct a portion of his living expenses while he is on job sites that are far away from his principal residence.
There is no provision in the Income Tax Act which would permit an employee to deduct his personal living expenses in the circumstances you have described. However, I would like to point out that an employee is not taxed on the value of, or an allowance received for expenses incurred by the employee for, board and lodging at a special work site or a remote work location, provided that certain requirements are met. I am enclosing a copy of Interpretation Bulletin IT- 91R4, Employment at Special Work Sites or Remote Work Locations, which provides further details concerning the criteria for these exclusions from income.
I trust the information I have provided will be of assistance in replying to your constituent.
Yours sincerely,
Herb Dhaliwal, P.C., M.P.
Attachment
c. c. Minister’s Office
Political Assistant
Gwen Moore
February 16, 1999
952-1506
2
2
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