Words and Phrases - "regular place of employment"
29 August 2023 CPAC Roundtable Q. 8, 2023-0983051C6 - Automobile Expenses
Regarding the deductibility of automobile expense incurred by an employee, with a fully remote work arrangement, in connection with an occasional visit to the office from the home office, CRA stated:
[T]raveling between an employee’s home, including a home office, and a regular place of employment (RPE) is generally considered personal travel … .
… In this case, “regular” means there is some degree of frequency or repetition in the employee’s reporting to that particular location in a given pay period, month, or year. … For example, a work location may be considered to be a RPE of an employee even though the employee may only report to work at that particular location on a periodic basis (e.g., once or twice a month) during the year. Depending on the circumstances, an employee may have more than one RPE. …
… [Although] Gardner … held that motor vehicle expenses related to an employee’s travel between their home office and the employer’s principal place of business were deductible employment expenses under paragraph 8(1)(h.1) … the CRA’s general position on travel between an employee’s home or home office and a location that is a RPE for that employee remains unchanged.
However, where it can be established that an employee’s circumstances are factually similar to Gardner and all of the requirements in paragraph 8(1)(h.1) and subsection 8(10) of the Act are met, such motor vehicle expenses incurred by an employee would be deductible as employment expenses.
17 August 2020 External T.I. 2016-0643631E5 F - Frais de déplacement
An employee works alternating weeks at an employer establishment located in the city where the employee resides and at a second establishment located in a city approximately 300 km from the first establishment. In order to compensate the employee for the additional costs incurred in travelling to the distant location, the employee will be reimbursed, upon presentation of supporting documents, for reasonable accommodation and meal expenses and will be paid an allowance at a reasonable per-kilometre rate for the use of the employee's personal vehicle. CRA stated:
[I]f the employer determines that [the two establishments] are "regular places of employment" of the employee, the travel expenses incurred by the employee to travel between the individual's residence and these locations are personal expenses of the employee. Amounts paid to the employee for such travel must therefore be included in computing the employee's income … [and] the employee cannot deduct personal travel expenses in computing income from an office or 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
Where employees work outside their regular headquarters location and do not have access to their normal eating area, the employer provides a meal allowance. The Directorate stated:
[T]he regular place of employment is the place where the employee, in relation to the employee’s duties, produces reports, receives instructions or information about the employee’s duties or performs other duties related to the employee’s employment. In some cases, a home office may be the regular place of employment.
… [W]ith respect to meal allowances paid to employees who work outside their regular place of employment, it is necessary to determine whether the allowance is reasonable and whether it is paid while the employee is travelling in the course of performing the duties of the employee’s employment outside the municipality or metropolitan area where the employer's establishment in which the employee ordinarily works is located. These allowances are not taxable as long as all these criteria are satisfied.
| 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
Respecting requested clarification as to when a particular work location is considered a regular place of employment for an employee, CRA stated:
[T]ravel between an employee’s home, including a home office, and a regular place of employment (RPE) is generally considered personal travel … .
A RPE is any location where an employee regularly reports for work or performs the duties of employment. In this case, “regular” means there is some degree of frequency or repetition in the employee’s reporting to that particular work location in a given pay period, month, or year. This “place” does not have to be an establishment of the employer. For example, a work location may be considered to be a RPE for an employee even though the employee may only report to work at that particular location on a periodic basis (e.g., once or twice a month) during the year.
| 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
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 two weeks per client. Is the allowance received by the employee from the firm for travel in the course of these engagements taxable?
After repeating its position that “personal travel includes travel between the employee's home and ‘regular place of employment’,” and noting that “regular place of employment” was described in T4130 as including “a client's premises when an employee reports there daily for a six month project” and “a client's premises if the employee has to attend biweekly meetings there,” and before noting that it could only make general comments, CRA stated:
If the place of business of a client of the firm constitutes a "regular place of employment " for the auditor, the travel between the auditor’s residence and the place of business of that client is considered personal travel and is therefore not considered travel "in the performance of the duties of the employee’s office or employment". Consequently, the allowance received from the firm by the auditor in the year for this travel must be included in the auditor’s income by virtue of paragraph 6(1)(b).