Words and Phrases - "regular place of employment"
29 August 2023 CPAC Roundtable Q. 8, 2023-0983051C6 - Automobile Expenses
Gardner (re deducting a sales person’s expenses of occasional travel between her home office and her employer) will be followed only on similar facts
Regarding the deductibility of automobile expense incurred by an employee, with a fully remote work arrangement, in connection with an occasional...
Words and Phrases
regular place of employment17 August 2020 External T.I. 2016-0643631E5 F - Frais de déplacement
Summary Under
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(vii.1)where the employee alternates between a close and distant regular place of work, travel expenses to both locations are personal
An employee works alternating weeks at an employer establishment located in the city where the employee resides and at a second establishment...
Words and Phrases
regular place of employment| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(h.1) | commuting expenses to a 2nd more distant regular employer establishment were personal | 110 |
8 February 2010 Internal T.I. 2009-0352721I7 F - Allocations pour frais de repas
Summary Under
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) - Subparagraph 6(1)(b)(vii)meaning of regular place of employment
Where employees work outside their regular headquarters location and do not have access to their normal eating area, the employer provides a meal...
Words and Phrases
regular place of employment| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b) | no taxable benefit from $17 meal allowance paid where 2 or more hours of occasional contiguous overtime | 190 |
4 December 2018 External T.I. 2016-0670851E5 - Regular Places of Employment and Personal Travel
scope of “regular place of employment"
Respecting requested clarification as to when a particular work location is considered a regular place of employment for an employee, CRA stated:
Words and Phrases
regular place of employment| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(6) - Paragraph 6(6)(b) - Subparagraph 6(6)(b)(i) | travel between temporary place of residence and special work site not excluded | 148 |
19 July 2018 External T.I. 2014-0551941E5 F - Déplacement effectué par un employé
travel allowances of employees at accounting firms for travel on their audit engagements might be taxable
An employee who is auditor at an accounting firm must travel to various of the firm's clients in a year for engagements of approximately one to...
Words and Phrases
regular place of employment