According to the CRA's findings, traveling between a home office and the employer's office on a one-time basis is considered part of one's job duties, and the employer's office could be considered a designated work location.
New employees who were hired by the employer for a 24-month period work from home due to the significant distance between their residence and the employer's offices. Even though their employment contract designates one of the employer's offices as their workplace, they are only obliged to attend for a three-day visit, which is intended for training and team building activities.
The CRA stated that since the employer's office was not the regular workplace for the employees, their commute between home and the office qualified as work-related travel. This meant that reimbursement for their travel expenses (such as for bus or hotel) was not considered a taxable benefit under s. 6(1)(a).
Additionally, for employees who used their own vehicles for travel, a reasonable per-kilometer allowance paid by their employer would not be considered part of their income under s. 6(1)(b) because of the exception outlined in s. 6(1)(b)(vii.1). This exception applies because the travel is considered to be part of their job duties.
If an employee incurs travel expenses for meals and other similar expenses, those allowances would not be eligible for exclusion under s. 6(1)(b)(vii) since this provision requires the travel to be outside of the municipality or metropolitan area where the employer's establishment is located, and the CRA's position is that a home office does not count as an employer's establishment. However, such allowances could potentially qualify for exclusion under s. 6(6)(b) if the travel is for temporary work at a special work site of the employer.
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