Allowances provided by an employer 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), except that the exception in s. 6(6)(b)(i) could apply (if the other (e.g., board and lodging) conditions were met. The Directorate stated:
[A]ssuming that track maintenance and repair duties require employees to be away from their principal place of residence for a period of at least 36 hours, it would appear that the distance between employees' principal place of residence and their place of work makes it unreasonable to expect them to commute between these two locations on a daily basis.