Memo To File 5-910001
Re: Application of Paragraph 67.1(2)(e)
21(1)(b) (23)
it is the Departments' position that, as a general use, allowances (especially non-accountable ones) and reimbursements paid to employees who purchase the food themselves are not eligible for the exception provided in paragraph 67.1(2)(e). This exception is only to be available where the employer provides the food or is the one who makes the arrangements for the food to be made available to the employees. However, the Department is prepared to look through the transaction to the ultimate payer if extenuating circumstances exist. Where the location of the place of business or a lack of catering facilities prevent the employer from providing the food or making arrangements for the food to be made available, some discretion could be exercised. As indicated by R. Dubrule and confirmed in the attached letter from Finance, Finance concurs with this position.
21(1)(a) 21(1)(b) to the extent that the food is available generally to all employees working at a particular place of business of the employer, the exception provided under paragraph 67.1(2)(e) should apply whether or not the work location meets the "special work site" definition for other purposes of the Act. This would appear to be the only reasonable approach.
In the English version there is a conflict within the paragraph between the expression "generally available" and consumed by "all employees". The French version suggests that only the food consumed by the employees themselves is covered. It is the Departments' intention to administer this section to allow for Finances' intention of addressing two situations: (a) that in which the employer provides a cafeteria for its employees, and (b) that in which the employer organizes a reception for its employees.