A new employee previously living more than 40 kilometres from the employer’s plant was paid a daily allowance of $50 per day for 28 days, to cover room and board, until the employee's housing was secured. The Directorate stated:
T]he CRA does not consider the reimbursement of reasonable living expenses incurred until the employee permanently occupies the employee’s new home to be a reimbursement of personal expenses. … [T]he 2004-2005 T4130 no longer states that reasonable living expenses are limited to a maximum of 15 days.