Subsection 110.7(1) - Residing in prescribed zone
See Also
Talbot v. The Queen, 2018 TCC 94 (Informal Procedure)
The taxpayer worked for Canadian Royalties Inc. in a remote area of Quebec, that was a prescribed northern zone, where he operated a crusher. He...
B Morecroft v. MNR, 91 DTC 937, [1991] 2 CTC 2265 (TCC)
The taxpayer, who ate and slept at a trailer near his worksite in the Carmanah Valley on Vancouver Island was found to "reside" there "throughout"...
Administrative Policy
2 August 2016 External T.I. 2016-0659041E5 F - Déduction habitants Îles de la Madeleine
The correspondent expressed concern that the Magdalen Islands are part of a prescribed "intermediate zone" and not a prescribed "northern zone,"...
22 August 2014 External T.I. 2014-0528201E5 - Northern residents travel allowance
A travel allowance in a new employment contract will be calculated as a fixed and identified amount per hour worked (i.e., XX% of the total hourly...
23 December 2013 External T.I. 2013-0505481E5 F - Application des paragraphes 6(6) et 110.7(1)
After summarizing s. 110.7(1), CRA stated:
Pursuant to subsection 110.7(4), where a taxpayer receives an allowance for a taxation year that is...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(6) | Treasury Board rates considered to be reasonable | 159 |
9 June 2011 Internal T.I. 2011-0396721I7 F - Déduction - habitants de régions éloignées
The taxpayer works at a worksite located in prescribed zone. In accordance with the contract of employment, the taxpayer returns to the...
13 June 2006 External T.I. 2005-0147241E5 F - Déduction pour habitants des régions éloignée
The taxpayer, who maintained throughout a residence in Ontario at which his wife and son (both dependants) lived, commenced for over six months to...
2 April 1990 Memorandum (September 1990 Access Letter, ¶1406)
Discussion of the concept of residence for purposes of s. 110.7(1). The word "months" means "calendar months" by virtue of s. 35(1) of the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(6) | 48 |
14 July 1989 Inter-Divisional Memorandum (Dec. 89 Access Letter, ¶1054)
Even though an individual may be physically absent from the prescribed area while on overseas assignment, he should still be considered as a...
Subsection 110.7(4)
Administrative Policy
23 November 2016 Internal T.I. 2014-0558411I7 F - Application du paragraphe 110.7(4)
An individual employed at a s. 6(6)(a)(i) special (intermediate zone) work site located well away from any population centre receives a daily...