Regarding Dupuis (described in the CRA TSO question as finding “for the 2003 taxation year only, that the taxpayer's employment was of a temporary nature and that Mistissini [a Cree reserve] was a location remote from any established community,” the Directorate stated:
[T]he judgment represents the TCC's assessment of the facts for the taxpayer for the 2003 taxation year. Furthermore, the judgment, which was rendered under the informal procedure, has limited jurisprudential value. Therefore, we do not believe that the CRA should apply the decision to other taxation years of the taxpayer for which the taxpayer is claiming the subsection 6(6) exemption. Similarly, we do not believe that the judgment should be applied to other employees of the same employer.
We confirm that an individual could meet both the requirements for remote work location employment in subparagraph 6(6)(a)(ii) and special work site employment in subparagraph 6(6)(a)(i). However, the benefits could be excluded from the employee's income only once.