Words and Phrases - "part-time employee"
2.50 Subsection 81(3.1) excludes from a part-time employee’s income reasonable allowances for, or reimbursements of, travel expenses incurred in getting to and from their part-time employment. The exclusion applies if:
- the employee and the employer were dealing at arm's length
- throughout the period that the expenses were incurred, the employee had other employment, was carrying on a business, or was a part-time teacher or professor working for a designated educational institution in Canada; and
- the part-time employment was performed at a location not less than 80 kilometres from:
- both the employee's home and the place of the other employment or business; or
- the employee’s home if the employee was a part-time teacher or professor.
2.51 A part-time employee is generally someone who, for a day, week, month, or year, is employed for irregular hours of duty or for specific intermittent periods (or both), and whose services are not required for the normal work day, week, month, or year.