Words and Phrases - "part-time employee"

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S2-F3-C2 - Benefits and Allowances Received from Employment

Summary Under
Tax Topics - Income Tax Act - Section 81 - Subsection 81(3.1)

Part-time employment

2.50 Subsection 81(3.1) excludes from a part-time employee’s income reasonable allowances for, or reimbursements of, travel expenses incurred in getting to and from their part-time employment. The exclusion applies if:

  • the employee and the employer were dealing at arm's length
  • throughout the period that the expenses were incurred, the employee had other employment, was carrying on a business, or was a part-time teacher or professor working for a designated educational institution in Canada; and
  • the part-time employment was performed at a location not less than 80 kilometres from:
    • both the employee's home and the place of the other employment or business; or
    • the employee’s home if the employee was a part-time teacher or professor.

2.51 A part-time employee is generally someone who, for a day, week, month, or year, is employed for irregular hours of duty or for specific intermittent periods (or both), and whose services are not required for the normal work day, week, month, or year.

Words and Phrases
part-time employee