Words and Phrases - "duties"

The taxpayer was hired as a fire chief for the fire department for the City of Salaberry and was required for one week out of every three to be on call 24 hours a day within the city limits. Rather than move to Salaberry from the family home 30-40 kilometres away, the taxpayer rented a small apartment in the City for use during the weeks he was on 24-hour duty.

In finding that the rentals for this apartment were a deductible travel expense, Paris J. noted

1. that the taxpayer ordinarily was required to carry on his duties of employment away from the fire station, e.g., responding to emergency calls, conducting inspections and taking part in fire prevention programs, and
2. his "duties" (i.e., "all of the tasks, activities, or actions that an employer may require an employee to perform" (p. 1746)) required him to remain in the City one week out of every three, and in appropriate circumstances rent could be considered to be a travel expense, including here where he stayed in the City for the benefit of his employer and as required by it.