The appellant appealed reassessments for the 2014 and 2015 taxation years that included overtime meal allowances and travel allowances in his income as taxable benefits.
The Tax Court of Canada held that the overtime meal allowances were reasonable travel expenses incurred in the performance of employment duties at remote work sites, and thus exempt under subparagraph 6(1)(b)(vii) of the Income Tax Act.
However, the travel allowances were properly included in income because they were calculated from a common departure point rather than the appellant's principal place of residence, failing to meet the requirements of the special work site exemption in paragraph 6(6)(b).
The appeals were allowed in part, without costs.
