Words and Phrases - "regular place of employment"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

29 August 2023 CPAC Roundtable Q. 8, 2023-0983051C6 - Automobile Expenses

Summary Under
Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(h.1)
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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
regular place of employment

17 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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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

Summary Under
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b)
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:

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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

Summary Under
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(b)
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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
regular place of employment