While on call (for periods of five days during a larger cycle) an employee must use a personal vehicle to attend the calls. Is the allowance of $0.52 per kilometre travelled taxable? In finding that they were taxable under s. 6(1)(b) and after referring to the exception in s. 6(1)(b)(vii.1), CRA stated:
[T]he travel expenses incurred when responding to calls for service are personal in nature. Furthermore, they are not travel between two places of work or travel in the performance of your duties; they are simply for the purpose of performing your duties once you have arrived at your place of work.