In the course of a general discussion as to when a particular work location is considered a regular place of employment (RPE) for an employee, CRA stated:
[T]he value of a reasonable employer-provided allowance or reimbursement for travel between an employee’s principal place of residence and a special work site is excluded from the employee’s income, regardless of whether the special work site is a RPE for the employee.
However, if a special work site is a RPE for an employee, the value of a reasonable employer-provided allowance or reimbursement for travel between the employee’s temporary place of residence (e.g., a hotel, camp, rental home, etc.) and the special work site is included in the employee’s income under paragraph 6(1)(a) or (b) of the Act.