The compensation policy of the employer (the Quebec government) provided for a daily minimum payment where the number of kilometres traveled per employee was less than a specified number. CRA concluded that such allowance for the use of a motor vehicle was not deemed to be unreasonable by s. 6(1)(b)(x) given that:
the minimum amount was nominal based on actual use and was established to compensate the employee for expenses incurred for the use of the employee’s vehicle in the performance of employment duties.