Words and Phrases - "maintained"

Before discussing the conditions that would need to be satisfied for allowances paid under an internship program to cover foreign living expenses to be excluded under s. 6(6)(a)(i), the Directorate first noted, regarding the s. 6(6) exception, that:

The purpose of this exception is to recognize that where an employee is required to work on a temporary basis at a work location that is a significant distance from the employee's usual place of residence, it would not be reasonable to expect the employee to dispose of the employee’s current residence and move to the new location for a short period of time. In addition, this paragraph recognizes that where an employee continues to incur expenses in order to maintain the employee’s principal place of residence without receiving rental income in return, a benefit is not provided if the employer makes available, or reimburses, the expenses incurred in connection with a temporary residence at the particular work site.

The Directorate then stated:

As a general rule, duties will be considered to be of a temporary nature if it can reasonably be expected that they will not provide continuous employment beyond a period of two years. …

[T]he term “maintained” must be interpreted as meaning “incurred expenses in respect of the self-contained domestic establishment (residence)”.