CRA notes that the travel allowance exemption in s. 6(6)(b)(i) does not include travel from a “temporary” place of residence

the CRA provided a "question of fact" response regarding whether travel allowances given to employees of auditing firms for their travel to and from audited premises during two-week audit engagements are taxable, depending on whether the client premises are considered "regular places of employment." The CRA further explained that a work location could be considered an RPE even if the employee only reports there periodically, such as once or twice a month.

Regarding the exemption in section 6(6)(b)(i) for an allowance for transportation between the employee's principal place of residence and a temporary special work site, the CRA stated that if the special work site qualifies as an RPE for the employee, any reasonable allowance or reimbursement provided by the employer for travel between the employee's temporary place of residence (such as a hotel, camp, or rental home) and the special work site must be included in the employee's income under paragraph 6(1)(a) or (b).

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