24 July 2000 Internal T.I. 2000-0031567 F - TRAVAIL DE NATURE TEMPORAIRE -- summary under Subparagraph 6(6)(a)(i)

The CCRA reviewed its position on the nature of the requirement that the duties of employment at a remote work site be of a temporary nature, including reiterating its position in IT-91R4 that the temporary nature of the work refers to the duration of the duties performed by the individual employee, and the expected duration of the work is based on the facts known at the beginning of the employment. Where the duration of a period of assignment to a particular workplace is clearly stated at the outset, and this period in fact lasts less than two years, the work is considered to be of a temporary nature.