Words and Phrases - "work site"

a
91
b
44
c
87
d
57
e
43
f
32
g
20
h
15
i
77
j
2
k
3
l
32
m
62
n
29
o
41
p
83
q
3
r
78
s
96
t
48
u
16
v
11
w
24
y
2

5 February 1999 Internal T.I. 9826537 F - EXPRESSION CHANTIER PARTICULIER 6(6)

Summary Under
Tax Topics - Income Tax Act - Section 6 - Subsection 6(6) - Paragraph 6(6)(a) - Subparagraph 6(6)(a)(i)
“special work site” is not restricted to a construction site and included an office in Belgium

Before finding that reimbursements of the cost of renting a house or apartment in Belgium, which employees occupied in connection with an assignment of working on behalf of a Belgian corporation, as well as allowances for living expenses, could qualify as being in relation to a “special work site” under s. 6(6), the Department indicated that it doubted the correctness of the decision in Guilbert v. MNR, 91 DTC 67, that the term "special work site" refers to a construction site, and then stated:

[A] "chantier particulier" can be any place where the work performed is of a temporary nature. …

[R]epresentatives of the Department of Finance … agree that the expression "chantier particulier" used in the French version of the Act seems more restrictive than the expression "special work site" used in the English version. However, they believe that the intention of Parliament is closer to the expression used in the English version and that the expression "chantier particulier" used in the French version could be replaced by the expression "lieu de travail particulier" [In English, “specific workplace”].

Words and Phrases
work site