Words and Phrases - "mixed allowance"

Employees receive per-kilometre allowances for the actual kilometres driven by the employee in the employee’s automobile during the year, without distinction as to the number driven in the course of employment, and without the employer tracking this allocation. After rejecting a submission that this allowance should be construed as bifurcated into two allowances, one of which was reasonable as required by s. 6(1)(b)(x), CRA went on to state:

Furthermore, we are of the view that this is not a "mixed allowance". To be a "mixed allowance", one part of the allowance must be a fixed amount and another part must be calculated according to a reasonable rate per kilometre. The total of the mixed allowance is taxable when both parts of the allowance are for the same use of a vehicle.