Words and Phrases - "remote"

a
82
b
44
c
75
d
50
e
37
f
31
g
17
h
13
i
71
j
2
k
2
l
30
m
51
n
25
o
38
p
79
q
2
r
74
s
85
t
44
u
14
v
8
w
20
y
2
“
1

19 January 2015 External T.I. 2014-0549061E5 F - logement des employés

Summary Under
Tax Topics - Income Tax Act - Section 6 - Subsection 6(6) - Paragraph 6(6)(a)
permanent duties in a precarious field are not temporary duties/ "remote" means over 80 km.

The corporate Employer offered temporary housing in the municipality where it carried on business to employees who had homes elsewhere. Employees performed shifts of at this location while staying at the temporary accommodation, and followed by; days off and were transported both morning and evening between the temporary lodging and their homes on the shift/days-off transitions for security reasons.

In finding that the value of the temporary lodging provided by the Employer should be included in computing the employees’ income under s. 6(1)(a), CRA stated:

[F]or subparagraph 6(6)(a)(i) to apply … the duties performed by the employee at the special work site [must be] of a temporary nature…. [Y]our question… concern[s]… duties that are permanent in a precarious field. The fact that the duration of employment is uncertain as a result of market conditions does not, on its own, result in temporary employment. …

[S.. 6(6)(a)(ii) is unavailable as] generally, a location is considered remote if the nearest established community of 1,000 or more is at least 80 kilometers (50 miles) by the most direct route normally taken in the circumstances.

Words and Phrases
remote