Transport Baie-Comeau Inc. v. The Queen, 2008 DTC 2839, 2006 TCC 108 -- summary under Subsection 67.1(1)

By services, 28 November, 2015

The taxpayer, a long-haul trucking company, ceased to reimburse its drivers for their meal expenses and commenced paying them an additional allowance, termed a "lodging allowance", of $0.04 per kilometre. Given that the drivers were free to spend the allowance as they chose it did not constitute a meal allowance.

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Topic
Income Tax Act - s. 67.1(1)
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Node
Drupal 7 entity ID
338576
Extra import data
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