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. In finding that travel allowances received by such employees of the union would not satisfy the conditions of s. 6(1)(b)(v), and in thereby confirming its position in 9605855, CRA stated:
[S]ubparagraph 6(1)(b)(v) does not apply in a situation where the union is not a party to the agreement and the union employee is negotiating, on behalf of that individual’s employer, contracts between the employer's client and a third party, even though the employee's duties were related to the negotiation of contracts. Furthermore, not all the duties performed by an Executive Board member whose main task is the negotiation of collective agreements are related to contract negotiations. For example … negotiating a collective agreement would not include the duties of ensuring its application and representing the union's employee members in a grievance.