Campbell v. The Queen, 2003 DTC 420, 2003 TCC 160 (TCC) (Informal Procedure) -- summary under Subparagraph 6(1)(b)(vii.1)

By services, 28 November, 2015

Travel allowances (calculated on a per-kilometre basis) received by the taxpayers in respect of their mandatory attendance at School Board meetings in connection with their duties of employment were not includable in their income given that they maintained offices in their homes, so that when they went from their home offices to the School Board premises they were engaged in carrying out their duties of a School Board member.

Topics and taglines
Topic
Income Tax Act - s. 6(1)(b)(vii.1)
Tagline
travel between home office and school board meetings were in course of employment
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
338403
Extra import data
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