Words and Phrases - "place of business"
17 December 2002 External T.I. 2002-0158165 F - REPAS DE FETE OFFERTS PAR L'EMPLOYEUR
CCRA indicated that where an employer invites to a restaurant at the end of each month employees who have celebrated their birthday during that month, the requirement in s. 67.1(2)(f), that each particular event be available to all the employees, would not be satisfied. However, the s. 67.1(2)(f) exclusion would be available if instead the employer invites all its employees to the restaurant as part of an annual event, rather than on a monthly basis, to mark each employee's birthday during the year.
19 August 2014 External T.I. 2014-0529741E5 F - Frais afférents à un véhicule à moteur (chantiers)
A construction employee is required to go from his residence to the various work sites of his employer. He works only a few days per construction site, for a total of about forty construction sites in the year. Does he satisfy the s. 8(1)(h.1) requirement that he is ordinarily required to carry on the duties of employment away from his employer’s place of business or in different places? Before indicating that this was a question of fact, CRA stated:
[W]here an employer has work sites at different locations to which the employee must report regularly in the course of employment, the CRA considers that prima facie the employee's travelling between teh employee's place of residence and the work sites to be of a personal nature. However, employees can claim their vehicle expenses under paragraph 8(1)(h.1) if they demonstrates that they are ordinarily required to carry on their duties of employment away from the places of business of their employer, and that the vehicle expenses were incurred in the performance of their duties.
The usual place of work of an employee constitutes a place of business of the employer. The place of business of the employer is established in relation to the employee (Nelson v. MNR, 81 DTC 190 (TRB)) and is generally the place where the employee must report for work to receive on-site instructions. An employee can have more than one usual place of work. In this case, the fact that an employee reports more frequently to one work place than to other places does not prevent the other places from also being usual places of work.