Allowances paid as expense allowances to contract forestry workers to reimburse the gasoline and oil expenses for their tree trimmers and calculated at a rate of 6% of the contracted price for their services in accordance with the industry practices, were taxable allowances
An additional $5 per hectare is paid for safety equipment (boots, helmets, protective trousers and protective glasses and ear muffs) that the employee must procure was also a taxable allowance, except that:
a reasonable allowance paid by the employer for the cost of protective clothing that an employee purchased without having to justify purchase by a receipt is non-taxable if all of the following conditions are satisfied:
(i) the law requires the wearing of protective clothing on the site;
(ii) the employee purchased the protective clothing;
(iii) the amount of the reimbursement is reasonable.