23 January 2003 External T.I. 2002-0161405 F - COUT DE TRANSPORT DU CONJOINT -- summary under Paragraph 6(6)(a)

An employee worked temporarily at a special work site and kept a self-contained domestic establishment elsewhere, which remained at his disposal. His spouse came to live with him at the special work site. The employer reimbursed the employee's board and lodging at the special work site and the airfare costs of the employee and his spouse to travel periodically to their home away from the special work site, which occurred 4 or 5 times a year.

CCRA indicated that the spousal presence at the special work site would be an important factor, but would not be decisive of the factual question as to whether their off-site home was the employee’s “principal place of residence.”

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