17 November 2004 External T.I. 2004-0097131E5 F - Travail temporaire; négociation de contrats -- summary under Subparagraph 6(6)(a)(i)

Some members of the Executive Board of a trade union, who are elected every four years to various offices on the Board by vote of the trade union members, with the right to stand for re-election after serving a four-year term, maintain rental accommodation in regions where they are required to devote a significant portion of their duties, in addition to maintaining a principal residence in their base city. After referring to its position in 2003-0002167, and in indicating that their duties in such regions likely were not "duties… of a temporary nature," CRA stated:

[W]hen considering the facts of a particular situation, we would take into account, inter alia, the length of the contract, the possibility that the employees could be re-elected, the fact that an employee is aware of the possibility of reappointment at the beginning of the first term, and the fact that there is no evidence that the employees intended to work there temporarily. Thus, in the situation you presented to us, we would likely conclude that the employees could reasonably expect to serve for a longer period of time, although reappointments are dependent on their re-election, and the duties are not temporary in nature.

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