An employee at a special work site located abroad must live in a temporary place of residence. Does CRA consider that the reimbursement of travel expenses (e.g., for car rental) incurred between the temporary residence and the special work site is a taxable benefit under s. 6(1)(a)?
CRA referenced the s. 6(6)(b) exclusion to s. 6(1)(a), and stated:
As indicated in … 2004-0059521E5 and 2008-0291081E5, that exclusion does not apply to transportation assistance that the employee received for travel between the special work site and a temporary residence of the employee that is the employee’s principal place of residence.