The appellant appealed a reassessment that added $36,000 to his 2013 employment income.
He argued the amount was a non-taxable allowance for board, lodging, and transportation at a special work site under subsection 6(6) of the Income Tax Act.
The Tax Court of Canada found that the employer's premises were not a special work site and the appellant's duties were not temporary.
The Court also held that the reassessment, issued beyond the normal reassessment period, was valid because the appellant's failure to report the income constituted a misrepresentation attributable to neglect or carelessness.
The appeal was dismissed.
