Sénéchal v. The Queen, 2011 DTC 1357 [at at 1997], 2011 TCC 365 (Informal Procedure) -- summary under Subparagraph 6(1)(b)(vii.1)

The taxpayers were police union representatives. Lamarre J. affirmed the Minister's position that taxpayers' reimbursement from the union for motor vehicle expenses were to be included in income. Evidence suggested that a significant portion of the reimbursement pertained to travel from the taxpayers' homes. Moreover, the purported monthly distances driven tended to be round numbers like 100 or 400 kilometers. Lamarre J. concluded that the taxpayers' evidence was insufficient to establish that the reimbursement was a reasonable allowance for motor vehicle expenses.