15 April 2008 External T.I. 2006-0216791E5 F - Frais de déplacement-Personnel VS Aff. -- summary under Paragraph 6(1)(a)

In finding that amounts paid to an elected school trustee to reimburse for mileage to and from the school board's administrative office should be included in the trustee's income, CRA noted that the trustee position was an office for s. 6 purposes, that its longstanding position was that the cost of travel between an employee's residence and the usual place of work (here, the administrative office) is considered a personal expense, and that this position was confirmed in relation to a municipal councilor in Daniels (2004 FCA 125).