8 February 1994 Internal T.I. 9400657 - EMPLOYMENT EXPENSES -- summary under Subparagraph 6(1)(b)(xi)

"A reimbursement is usually considered as a repayment of an expense actually incurred and an allowance implies an amount paid in respect of some possible expense without any obligation to account for any actual expense." Given this distinction, the phrase, "reimbursed in whole or in part" in s. 6(1)(b)(xi) would not include flat rate allowances.