| March 5, 1991 | |
| NOTE TO RESEARCH FILES | Business and General |
| Division | |
| S. Short | |
| (613) 957-2134 | |
| File No. 900024 |
Subject: Adverse decisions, Federal Court of Appeal
19(1)
The above judgments are final and binding. The above cases required interpretation of paragraph 8(1)(f) and 8(1)(h) of the Act, namely, whether:
• the taxpayers were ORDINARILY REQUIRED to carry on the duties of their employer away from their employers' place of business, and
• the CONTRACTS of employment REQUIRED them to pay their own expenses.
The Court found that:
• the expression ORDINARILY REQUIRED is met if:
1) it is an implied term of the contract of employment that the employee is required to carry out SOME of the work away from the employer's place of business, and
failure to meet the implied requirement would likely result in an unsatisfactory performance
or
2) both the employee and employer recognize that a satisfactory performance can only be achieved by conducting some of the work away from the employer's place of business.
21(1)(b)
R.D. WeilChiefPersonal and General SectionBusiness and General DivisionRulings Directorate
c.c. Jacques Jacques Grisé Publications