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.
Dear XXX
I am writing in response to your letter of March 11, 1991, regarding concerns XXX
Travel between an employee's home and regular work location is considered personal commuting, the costs of which are not considered a deductible travelling expense. The employer's place of business is considered to be the place where the employee usually works for his employer. XXX
The Income Tax Act does not contain a provision to provide the tax assistance that your constituents desire. Inclusion of such a provision would require a legislative amendment to the Income Tax Act. I have, therefore, forwarded a copy of this correspondence to the Honourable Michael Wilson, Minister of Finance, who is responsible for legislative amendments.
I trust this information will assist you in reply to your constituents.
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© Her Majesty the Queen in Right of Canada, 1991
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© Sa Majesté la Reine du Chef du Canada, 1991
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