An individual employed at a s. 6(6)(a)(i) special (intermediate zone) work site located well away from any population centre receives a daily allowance for board and lodging. In agreeing with the proposition posed that “only allowances received for board and lodging in respect of a special work site under subparagraph 6(6)(a)(i)… within 30 kilometers of a population centre of at least 40,000 persons reduce the amount of the deduction under paragraph 110.7(1)(b),” CRA stated:
The wording of subsection 110.7(4)… specifically states "other than at a work site described in paragraph 67.1(2)(e)…. This statement confirms that subsection 110.7(4) refers only to special work sites referred to in subparagraph 6(6)(a)(i)… that are within 30 kilometers of a population centre of at least 40,000 people.
The wording of Form T2222 would be clarified in this regard.