12 November 2004 External T.I. 2004-0080051E5 F - Allocation et remboursement de dépenses-employé -- summary under Subparagraph 6(1)(b)(x)

A per-kilometre allowance was not excluded under s. 6(1)(b)(x) because the employees also received a per-diem allowance of $25 or $35 for their automobile use.