Allowances provided by an employer to employees who accept temporary assignments away from their regular post, to cover commuting expenses between home and the new location or to employees assigned to maintenance and repair of tracks to enable them to return home on weekends and to return at the beginning of the week were generally taxable under s. 6(1)(b). The exception in s. 6(1)(b)(vii.1) was not available as the employees were not travelling in the performance of the duties of their employment, as to which the Directorate stated:
In the absence of services rendered to the employer during the period of travel, the employee does not travel in the performance of the employee’s duties … .