,canada ,cu/oms                       #a
& ,rev5ue ,ag5cy

              ,9come ,tax
          ,9t]pret,n ,bullet9
    
,subject3 ,9come ,tax ,act
  ,employ;t at ,special ,"w ,sites or
  ,remote ,"w ,loc,ns
,numb]3 ,,it-#ia;,r#d
,date3 ,june #ag1 #aiif
,ref];e3 ,subsec;n #f7#f7 7al subsec;ns
  #f7#a71 #aaj.g7#a71 7#b7 & 7#d71 &!
  def9i;n ( 8self-3ta9$ dome/ic
  e/abli%;t0 9 subsec;n #bdh7#a72 &
  p>agraph #bej7#a77a7 (! ,9come ,tax
  ,act2 & sec;n #gcjc.a (! ,9come ,tax
  ,regul,ns7






                                      #a
               ,applic,n             a#a
    
  ,? bullet9 c.els & replaces ,9t]pret,n
,bullet9 ,,it-#ia;,r#c dat$ ,may #bb1
#aihd &! ,special ,rel1se to
,,it-#ia;,r#c dat$ ,m>* #bj1 #aihg4

                ,summ>y
    
  ,g5],y1 all b5efits rcvd or 5joy$ 0an
employee f an (fice or employ;t >e
taxa#4 ,subsec;n #f7#f7 provides an
excep;n 6? g5]al rule 0all[+ c]ta9
b5efits relat$ 6special "w sites or
remote "w loc,ns 6be exclud$ f 9come4
  ,? bullet9 4cusses ! require;ts t an
employee m/ meet 9 ord] 6exclude f 9come
! value (1 or an all[.e rcvd 9 respect (
exp5ses 9curr$ =1 bo>d & lodg+ at a
special "w site or remote "w loc,n4 ,if
an employee meets ^! require;ts1 !
employee c al exclude c]ta9 transport,n
b5efits or all[.es f 9come4 ,! bullet9
al 4cusses ! m1n+ ( v>i\s relevant
expres.ns s* z 8duties (a tempor>y    #b
             ,,it-#ia;,r#d           b#a
nature10 8pr9cipal place ( resid;e10
8self-3ta9$ dome/ic e/abli%;t10 &
8remote;s f an e/abli%$ -mun;y40 ,9
a4i;n1 ! bullet9 expla9s 9 g5]al !
9t]ac;n 2t ! rules = special "w sites1
remote "w loc,ns &! nor!rn resid5ts
deduc;ns4 ,! bullet9 al -;ts on ! use (
,=m ;,,td#d1 ,decl>,n ( ,exemp;n--
,employ;t at ,special ,"w ,site4
,app5dix ;,i provides an ov]view (!
require;ts =! special "w site or remote
"w loc,n exclu.n & ,app5dix ,,ii %[s h[
! rules = special "w sites & remote "w
loc,ns g5],y 9t]act ) ^? =! nor!rn
resid5ts deduc;ns4

          ,4cus.n & ,9t]pret,n
    
#a4 ,g5],y1 an all[.e pd 6an employee &!
  value ( employ]-provid$ bo>d & lodg+
  or transport,n 6& f ! job >e 9clud$ 9
  ! employee's 9come "u ! rules 9
  subsec;n #f7#a74 ,^! rules al apply
  6am.ts pd 6reimburse \tlays 0an     #c
             ,,it-#ia;,r#d           c#a
  employee = m1ls1 lodg+1 transport,n or
  o!r items : >e p]sonal or liv+
  exp5ses4 ,h["e1 0virtue ( subsec;n
  #f7#f71 an excep;n 6^! rules is
  provid$ 9 limit$ circum/.es4 ,:5 !
  require;ts set \ 9 subsec;n #f7#f7 >e
  met1 an employee c exclude f 9come3
  --! value ( employ]-provid$ bo>d &
    lodg+1 or an all[.e rcvd 9 respect (
    exp5ses 9curr$ = bo>d & lodg+1 at a
    special "w site 7see #d 2l7 or
    remote "w loc,n 7see #ab 2l72 &
  --! value ( c]ta9 employ]-provid$
    transport,n or an all[.e rcvd 9
    respect ( c]ta9 transport,n exp5ses
    7see #aj & #ah 2l74
  
      ,9itial & t]m9al transport,n
    
#b4 ,reg>d.s ( :e!r an employee
  qualifies =! exclu.n "u subsec;n
  #f7#f71 no am.t is 9clud$ 9 !
  employee's 9come = transport,n1 or a
  reimburse;t ( transport,n           #d
             ,,it-#ia;,r#d           d#a
  exp5ses1 provid$ 0an employ] 9 respect
  ( transport,n 6& f a special "w site
  or a remote "w loc,n at ! -m;e;t &!
  -ple;n ( employ;t 7-monly ref]r$ 6z
  9itial & t]m9al transport,n74

             ,*eck-\ all[.e
    
#c4 ,"u "s employ;t 3tracts1 an employee
  :o /ays at a special "w site or remote
  "w loc,n dur+ ! week w 2 pd a 8*eck-\
  all[.e0 :5 he or %e is away =! week5d4
  ,? all[.e usu,y repres5ts ! value (
  bo>d & lodg+ t ! employee =goes :5
  *eck+ \ & may al 9clude am.ts =
  transport,n4 ,s* all[.es1 provid$ !y
  >e r1sona# 9 ! circum/.es1 >e n 3sid]$
  taxa# if ! bo>d & lodg+ & transport,n
  all[.es norm,y pd 6! employee :ile "w+
  at ! special "w site or remote "w
  loc,n >e n taxa# 0r1son ( subsec;n
  #f7#f74

                                      #e
          ,special ,"w ,sites        e#a
             ,bo>d & lodg+
    
#d4 ,subsec;n #f7#f7 excludes f ! 9come
  ( an employee ! value (1 or an all[.e
  7n 9 excess (a r1sona# am.t7 rcvd 9
  respect ( exp5ses 9curr$ 0! employee
  =1 bo>d & lodg+ =a p]iod 7see 7c7 2l7
  at a special "w site 78special "w site
  exclu.n074 ,=! special "w site exclu.n
  6apply1 all (! foll[+ require;ts m/ 2
  met3
--------------------------------------#b
  7a7 ! employee m/ h "w$ at a special
    "w site1 2+ a loc,n at : ! duties
    p]=m$ 0! employee 7 (a tempor>y
    nature 7see #e & #f 2l72
  7b7 ! employee ma9ta9$ at ano!r loc,n
    a self-3ta9$ dome/ic e/abli%;t z !
    employee's pr9cipal place ( resid;e
    7see #g & #h 2l7
    7;i7 t was1 "?\t ! p]iod1 availa# =!
      employee's o3upancy & n r5t$ 0!
      employee 6any o!r p]son1 &
                                      #f
             ,,it-#ia;,r#d           a#b
    7;ii7 6:1 0r1son ( 4t.e1 ! employee
      cd n r1sonably 2 expect$ 6h
      return$ daily f ! special "w site
      7see #i 2l72
    &
  7c7 ! p]iod :ile ! employee 0 requir$
    0his or h] duties 6be away f !
    employee's pr9cipal place ( resid;e1
    or 6be at ! special "w site1 0 at
    l1/ #cf h\rs4
  
  ,! p]iod ( at l1/ #cf h\rs ref]r$ 6abv
  may 9clude "t sp5t travell+ 2t !
  employee's pr9cipal place ( resid;e &a
  special "w site4

       ,duties (a tempor>y nature
    
#e4 ,! expres.n 8duties p]=m$ 0! taxpay]
  7 (a tempor>y nature0 z us$ 9
  subp>agraph #f7#f77a77;i7 7see #d7a7
  abv7 ref]s 6! dur,n (! duties p]=m$ 0!
  9dividual employee1 n ! expect$ dur,n
  (! project z a :ole4 ,= example1    #g
             ,,it-#ia;,r#d           b#b
  a project mi<t take t5 ye>s 6-plete b
  ! 9dividual's duties at t project mi<t
  take only a few mon?s4
#f4 ,! t]m 8tempor>y0 is n def9$ 9 !
  ,9come ,tax ,act4 ,h["e1 z a g5]al
  rule1 duties w 2 3sid]$ 6be (a
  tempor>y nature if x c r1sonably 2
  expect$ t !y w n provide 3t9u\s
  employ;t 2y a p]iod ( two ye>s4 ,!
  det]m9,n (! expect$ dur,n ( employ;t
  m/ 2 made on ! basis (! facts "kn at
  xs -m;e;t4 ,9 ? reg>d1 "picul> 3sid],n
  %d 2 giv5 6! foll[+ factors3
  --! nature (! duties 6be p]=m$ 0!
    employee 7c]ta9 types ( "w >e1 0_!
    nature1 %ort t]m 5gage;ts1 s* z
    repair "w or trades : >e 9volv$ only
    dur+ a c]ta9 phase (a project72
  --! ov]all "t e/imat$ =a project1 or a
    "picul> phase (a project1 on : !
    employee is 5gag$ 6p]=m duties2 &
  --! agre$ p]iod ( "t = : ! employee 0
    5gag$ ac 6! employ;t 3tract or o!r
    t]ms (! 5gage;t4                  #h
             ,,it-#ia;,r#d           c#b
  ,%d ^! factors *ange af employ;t
  -m;es1 x may 2 nec 6redet]m9e :e!r !
  duties "utak5 0! employee >e 3sid]$
  6be (a tempor>y nature =! purposes (!
  special "w site exclu.n4

       ,pr9cipal place ( resid;e
    
#g4 ,an employee's 8pr9cipal place (
  resid;e0 is ! place ": ! employee
  ma9ta9s a self-3ta9$ dome/ic
  e/abli%;t4 ,! t]m 8self-3ta9$ dome/ic
  e/abli%;t0 is def9$ 9 subsec;n
  #bdh7#a7 z a dwell+-h\se1 a"p;t or o!r
  simil> place ( resid;e ": a p]son
  g5],y sleeps & eats4 ,a resid;e is
  3sid]$ 6be a self-3ta9$ dome/ic
  e/abli%;t if x is a liv+ unit )
  re/rict$ a3ess t 3ta9s a kit*51
  ba?room1 & sleep+ facilities4 ,a room
  7or rooms7 9 a hotel1 dormitory1 bo>d+
  h\se or bunkh\se wd n ord9>ily 2 a
  self-3ta9$ dome/ic e/abli%;t4 ,": an
  employee ma9ta9s m ?an "o self-     #i
             ,,it-#ia;,r#d           d#b
  3ta9$ dome/ic e/abli%;t 7= example1 !
  employee ma9ta9s a tempor>y place (
  resid;e at ! "w site :ile hav+ a
  pr9cipal place ( resid;e else":71 only
  ! employee's pr9cipal place ( resid;e
  has 6meet ! require;ts set \ 9 #d7b7
  abv4
#h4 ,a pr9cipal place ( resid;e does n
  necess>ily h 6be 9 ,canada4 ,=
  example3
  --a ,unit$ ,/ates resid5t may 2 a
    3/ruc;n "w] soj\rn+ 9 ,canada1 & may
    2 subject 69come tax 9 ,canada 2c he
    or %e is deem$ 0p>agraph #bej7#a77a7
    6be a resid5t ( ,canada 0r1son ( 2+
    9 ,canada #ahc "ds or m 9 ! ye>4 ,9
    ^! circum/.es1 =! purposes (
    subsec;n #f7#f71 ! pr9cipal place (
    resid;e is ! "w]'s home 9 ! ,unit$
    ,/ates2 or
  --a non-resid5t1 :o /ays 9 ,canada =a
    %ort p]iod ( "t1 s* z at a f>m dur+
    h>ve/+1 may ma9ta9 a self-3ta9$
    dome/ic e/abli%;t \tside         #aj
             ,,it-#ia;,r#d           e#b
    ,canada4 ,9 ^! circum/.es1 ! non-
    resid5t's pr9cipal place ( resid;e
    is 9 ! c.try \tside ( ,canada4
#i4 ,"! may 2 9/.es :5 ! special "w site
  is locat$ ne> ! employee's pr9cipal
  place ( resid;e4 ,9 s* circum/.es1 if
  ! employee o!rwise qualifies =!
  special "w site exclu.n "u subsec;n
  #f7#f71 ! employee m/ e/abli% t he or
  %e cd n r1sonably 2 expect$ 6return
  daily 6his or h] pr9cipal place (
  resid;e4 ,? require;t w n 2 met if1 9
  fact1 ! employee returns daily 6his or
  h] pr9cipal place ( resid;e4 ,z a
  g5]al rule1 an employee w n 2 expect$
  6return 6his or h] pr9cipal place (
  resid;e if ! "w site is m ?an #hj
  kilometres 7#ej miles7 f ! employee's
  resid;e 0! mo/ direct r\te norm,y
  travell$ 9 ! circum/.es4 ,cases n
  meet+ ? g5]al rule >e n necess>ily
  4qualifi$ f ! exclu.n "u subsec;n
  #f7#f7 & factors s* z ! foll[+ w 2
  3sid]$3                            #aa
             ,,it-#ia;,r#d           f#b
  --! numb] ( h\rs ( "w : ! employee is
    requir$ 6p]=m at ! special "w site
    ea* %ift2
--------------------------------------#c
  --! am.t ( "t t wd 2 requir$ = travel
    &! "t ( "d or ni<t :5 travel wd take
    place2
  --! m1ns ( transport,n availa# &!
    3di;n (! r\te t wd 2 travell$ 7e4g41
    qual;y ( roadway1 s1sonal w1!r
    3di;ns1 etc472
  --! l5g? ( re/ p]iod if ! employee
    return$ home daily2 &
  --! g5]al physical & m5tal h1l? (!
    employee4
  
    ,transport,n b5efits or all[.es
    
#aj4 ,p>agraph #f7#f77b7 all[s an
  employee 6exclude f 9come ! value (
  free or subsidiz$ transport,n1 or an
  all[.e 7n 9 excess (a r1sona# am.t7
  rcvd = transport,n exp5ses 9curr$ 0!
  employee1 9 respect (a p]iod       #ab
             ,,it-#ia;,r#d           a#c
  describ$ 9 #d7c7 abv if ! employee
  rcvd bo>d & lodg+1 or a r1sona# all[.e
  9 respect ( bo>d & lodg+1 f 8 or h]
  employ] = t p]iod4 ,! employ]-provid$
  transport,n or all[.e m/ relate
  6transport,n 2t ! employee's pr9cipal
  place ( resid;e &! special "w site4
  ,acly1 any transport,n assi/.e relat+
  6travel 2t a special "w site &a loc,n
  o!r ?an ! employee's pr9cipal place (
  resid;e 7e4g41 a tempor>y place (
  resid;e7 w n 2 exclud$ f 9come "u
  p>agraph #f7#f77b74

           ,decl>,n ( exemp;n
    
#aa4 ,": ! require;ts =! special "w site
  exclu.n 7see #d abv7 >e met1 !
  employee &! employ] %d -plete ,=m
  ;,,td#d1 ,decl>,n ( ,exemp;n--
  ,employ;t at ,special ,"w ,site1 s t !
  relevant b5efit or all[.e c 2 exclud$
  f ! employee's 9come4 ,=m ;,,td#d
  requires ! exact loc,n (a          #ac
             ,,it-#ia;,r#d           b#c
  special "w site &! 4t.e 2t an
  employee's pr9cipal place ( resid;e &!
  special "w site4 ,? may pres5t pro#ms
  ": a "w site moves frequ5tly1 s* z :5
  a pipel9e is 2+ 3/ruct$4 ,9 ^! cases1
  ! ne> & f> limits (! "w project %d 2
  describ$4 ,= example1 if a pipel9e is
  2+ 3/ruct$ 2t two t[ns1 ! loc,n cd 2
  describ$ z ! l5g? (! pipel9e 2t ! two
  t[ns1 s* z 8#bbe kilometres ( #a metre
  pipel9e 2t ,t[n ,a & ,t[n ;,b0 &! 4t.e
  2t ! pr9cipal place ( resid;e &! "w
  site c 2 describ$ z ! 4t.e f ! resid;e
  6! ne> & f> limits (! project1 s* z
  8#ahj 6#dje kilometres40

          ,remote ,"w ,loc,ns
             ,bo>d & lodg+
    
#ab4 ,subsec;n #f7#f7 all[s ! value (1
  or an all[.e 7n 9 excess (a r1sona#
  am.t7 rcvd 9 respect ( exp5ses 9curr$
  0an employee =1 bo>d & lodg+ =a p]iod
  7see 7b7 2l7 at a remote "w        #ad
             ,,it-#ia;,r#d           c#c
  loc,n 6be exclud$ f employ;t 9come
  78remote "w loc,n exclu.n074 ,=!
  remote "w loc,n exclu.n 6apply1 !
  foll[+ require;ts m/ 2 met3
  7a7 ! employee m/ h "w$ at a remote "w
    loc,n1 2+ a loc,n at :1 0virtue ( xs
    remote;s f any e/abli%$ -mun;y 7see
    #ad 6#ag 2l71 ! employee cd n
    r1sonably 2 expect$ 6h e/abli%$ &
    ma9ta9$ a self-3ta9$ dome/ic
    e/abli%;t 7z describ$ 9 #g abv72 &
  7b7 ! p]iod :ile ! employee 0 requir$
    0! employee's duties 6be at ! remote
    "w loc,n 0 at l1/ #cf h\rs4
#ac4 ,z not$ 9 #ab7a7 abv1 ! f/ te/ is
  :e!r ! employee cd r1sonably 2 expect$
  6e/abli% & ma9ta9 a self-3ta9$ dome/ic
  e/abli%;t at ! "w loc,n4 ,s* a
  det]m9,n is made bas$ on ! facts (!
  "picul> case4 ,if ! employee has a
  r1sona# expect,n ( e/abli%+ & ma9ta9+
  a self-3ta9$ dome/ic e/abli%;t1 !
  remote "w loc,n exclu.n1 ( c\rse1 w n
                                     #ae
             ,,it-#ia;,r#d           d#c
  apply4 ,a r1sona# expect,n is 3sid]$
  6exi/ 9 ! foll[+ circum/.es3
  --! employ] provides a self-3ta9$
    dome/ic e/abli%;t 6! employee at !
    "w loc,n2
  --! employee is drawn f ! local -mun;y
    xf ": ! employee's h\s+ has alr be5
    e/abli%$2
  --! employee opts 6buy prop]ty &
    builds 8 or h] [n self-3ta9$ dome/ic
    e/abli%;t2 or
  --! employee r5ts a self-3ta9$ dome/ic
    e/abli%;t at ! "w loc,n4
  
     ,remote;s f an e/abli%$ -mun;y
    
#ad4 ,if an employee cd n r1sonably 2
  expect$ 6e/abli% & ma9ta9 a self-3ta9$
  dome/ic e/abli%;t at ! "w loc,n1 !
  next te/ is :e!r ? 9abil;y is due 6!
  loc,n's remote;s f an e/abli%$ -mun;y4
  ,:5 det]m9+ :e!r a "w loc,n is 9 fact
  remote f an e/abli%$ -mun;y1 factors
  s* z ! foll[+ w 2 3sid]$3          #af
             ,,it-#ia;,r#d           e#c
  --! availabil;y ( transport,n2
  --! 4t.e f an e/abli%$ -mun;y2 &
  --! "t requir$ 6travel t 4t.e4

  ,z a g5]al rule1 a "w loc,n w 2 3sid]$
  6be remote if ! ne>e/ e/abli%$ -mun;y
  )a popul,n ( #a1jjj or m is no clos]
  ?an #hj kilometres 7#ej miles7 0! mo/
  direct r\te norm,y travell$ 9 !
  circum/.es4 ,cases n meet+ ? g5]al
  rule >e n necess>ily 4qualifi$ f !
  exclu.n "u subsec;n #f7#f7 & w 2
  3sid]$ on _! m]its4 ,if ! "w loc,n is
  n remote f an e/abli%$ -mun;y1 or if !
  "w loc,n xf c 2 3sid]$ an e/abli%$
  -mun;y1 ! employee w1 subject 6#af 2l1
  n qualify =! remote "w loc,n exclu.n4
--------------------------------------#d
#ae4 ,! t]m 8e/abli%$ -mun;y0 is 3sid]$
  6m1n a body ( p :o reside 9 ! same
  local;y & :o >e p]man5tly settl$ 9 t
  loc,n4 ,a loc,n w n 2 3sid]$ an
  e/abli%$ -mun;y if x lacks ess5tial
  s]vices or s* s]vices >e n         #ag
             ,,it-#ia;,r#d           a#d
  availa# )9 a r1sona# -mut+ 4t.e4 ,9
  g5]al1 ess5tial s]vices wd 9clude3
  --a basic food /ore2
  --a basic clo?+ /ore ) m]*&ise 9 /ock
    7n a mail-ord] \tlet72
  --h\s+2 &
  --a3ess 6c]ta9 m$ical assi/.e & c]ta9
    $uc,nal facilities4
#af4 ,": an e/abli%$ -mun;y is 9 an >ea
  : is n remote 7bas$ on ! g5]al rule 9
  #ad abv7 f a "w loc,n1 ! loc,n w /
  meet ! require;ts ( #ab7a7 abv if
  -mun;y s]vices & 7availa#7 h\s+ >e
  limit$ 6! ext5t t employees cd n
  r1sonably 2 expect$ 6e/abli% & ma9ta9
  at t -mun;y a self-3ta9$ dome/ic
  e/abli%;t4 ,": "! is m ?an "o e/abli%$
  -mun;y locat$ 9 an >ea : is n remote f
  a "w loc,n1 ! sum total (! s]vices &
  h\s+ availa# 9 all e/abli%$ -munities
  %d 2 3sid]$4
#ag4 ,": ! remote "w loc,n exclu.n 9
  subsec;n #f7#f7 applies =! r1son t an
  employee cd n r1sonably 2          #ah
             ,,it-#ia;,r#d           b#d
  expect$ 6e/abli% & ma9ta9 a self-3ta9$
  dome/ic e/abli%;t at a -mun;y t is n
  remote f a "w loc,n1 an improve;t 9
  s]vice & an 9cr1se 9 ! availabil;y (
  h\s+ at ! -mun;y cd result 9 a *ange 9
  tax /atus4 ,3v]sely1 an e/abli%$
  -mun;y cd 2come a remote "w loc,n if
  su45 gr[? r5d]s ! -mun;y's ess5tial
  s]vices 9su6ici5t4 ,= example1 an
  employ] br+s 9 a l>ge numb] (
  employees 6a small t[n &! t[n _c
  a3ommodate ! 9flux4 ,z a result1 ongo+
  reviews (! s]vices & h\s+ availa# 9 a
  -mun;y may 2 nec 9 ord] 6det]m9e :e!r
  ! exclu.n 9 subsec;n #f7#f7 3t9ues
  6apply4

    ,transport,n b5efits or all[.es
    
#ah4 ,p>agraph #f7#f77b7 provides t an
  employee :o rcvd bo>d & lodg+1 or a
  r1sona# all[.e 9 respect ( bo>d &
  lodg+1 =a p]iod describ$ 9 #ab7b7 abv1
  w n 2 requir$ 69clude 9 9come      #ai
             ,,it-#ia;,r#d           c#d
  free or subsidiz$ transport,n1 or an
  all[.e 7n 9 excess (a r1sona# am.t7 =
  transport,n exp5ses 9curr$1 9 respect
  ( t p]iod4 ,! employ]-provid$
  transport,n or all[.e m/ relate
  6transport,n 2t ! remote "w loc,n &a
  loc,n any": 9 ,canada or1 9 ! case (
  an employee "w+ at a remote "w loc,n 9
  ano!r c.try1 a loc,n 9 t c.try4

      ,nor!rn ,resid5ts ,deduc;ns
    
#ai4 ,af #aiid1 an 9dividual may 2
  5titl$ 6claim ! nor!rn resid5ts
  deduc;ns "u subsec;n #aaj.g7#a7 if !
  9dividual resid$ 9 an >ea : is a
  prescrib$ nor!rn or 9t]m$iate z"o
  7ref]r$ 6in ? bullet9 z a 8prescrib$
  z"o071 z def9$ 9 sec;n #gcjc.a (!
  ,regul,ns1 =a p]iod ( at l1/ six
  3secutive mon?s 2g9n+ or 5d+ 9 a tax,n
  ye>4 7,"u a special transi;nal rule1 !
  deduc;ns 7 al availa# = ye>s 2f #aiie
  6an 9dividual :o 0 resid5t         #bj
             ,,it-#ia;,r#d           d#d
  \tside a prescrib$ z"o b 9 an >ea t
  fell )9 ! def9i;n (a 8prescrib$ >ea0 9
  =m] sec;n #gcjc (! ,regul,ns47 ,!
  nor!rn resid5ts deduc;ns 3si/ (a
  deduc;n 9 respect ( c]ta9 travel
  b5efits 9 p>agraph #aaj.g7#a77a7 &a
  deduc;n 9 respect ( liv+ co/s 9
  p>agraph #aaj.g7#a77b7 78resid5cy
  deduc;n074 ,g5],y1 ! deduc;n = travel
  is availa# 9 respect ( b5efits provid$
  0an employ] 6an employee or a memb] (!
  employee's h\sehold = travell+ exp5ses
  9curr$ 9 3nec;n ) any numb] ( trips
  made 6obta9 m$ical s]vices n availa#
  loc,y &a maximum ( two trips p] ye> =
  o!r r1sons1 6! ext5t t ! value (!
  b5efits is 9clud$ 9 employ;t 9come4 ,!
  resid5cy deduc;n is det]m9$ us+ a
  daily rate & is equal 6! less] (3
  7a7 #bj@3p (! 9dividual's 9come =!
    ye>2 &
  7b7 ! total ( am.ts obta9$ 0tak+ !
    specifi$ p]c5tage 7def9$ 9 subsec;n
    #aaj.g7#b7 z #ajj@3p =a          #ba
             ,,it-#ia;,r#d           e#d
    prescrib$ nor!rn z"o & #ej@3p =a
    prescrib$ 9t]m$iate z"o7 =a "picul>
    >ea & multiply+ x by3
    --4#g.ej = ea* "d 9 ! ye> 9 ! p]iod
      9 : ! 9dividual resid$ 9 ! "picul>
      >ea 7clause
      #aaj.g7#a77b77;ii77,a772 &
    --an a4i;nal 4#g.ej = ea* "d 9 ! ye>
      9 ! p]iod t ! 9dividual ma9ta9$ &
      resid$ 9 a self-3ta9$ dome/ic
      e/abli%;t 9 ! "picul> >ea & no o!r
      9dividual resid+ 9 t e/abli%;t
      claim$ a resid5cy deduc;n = t "d
      7clause #aaj.g7#a77b77;ii77,b774
  ,= m 9=m,n on ! nor!rn resid5ts
  deduc;ns1 see ! curr5t v].n (!
  supple;t>y 9come tax guide1 ,nor!rn
  ,resid5ts ,deduc;ns4





                                     #bb
       ,special "w sites & nor!rn    f#d
           resid5ts deduc;ns
    
#bj4 ,an employee :o qualifies =!
  special "w site exclu.n 7see #d 6#aa
  abv7 may al 2 eligi# =! nor!rn
  resid5ts deduc;ns if ! employee
  ma9ta9$ a self-3ta9$ dome/ic e/abli%;t
  z 8 or h] pr9cipal place ( resid;e 9 a
  prescrib$ z"o &! o!r require;ts 9
  subsec;n #aaj.g7#a7 >e met4 ,h["e1 if
  ! employee ma9ta9$ a pr9cipal place (
  resid;e \tside a prescrib$ z"o1 !
  employee may / qualify =a por;n (!
  nor!rn resid5ts deduc;ns provid$ !
  special "w site is locat$ 9 an >ea :
  is a prescrib$ z"o &! employee resid$
  at ! site = at l1/ six 3secutive
  mon?s4 ,9 s* cases1 :5 calculat+ !
  resid5cy
--------------------------------------#e
  deduc;n =a ye>1 ! employee is requir$
  6reduce ! am.t o!rwise det]m9$ 9
  #ai7b7 abv 0! am.t ( bo>d & lodg+
  b5efits or all[.es exclud$ f       #bc
             ,,it-#ia;,r#d           a#e
  9come "u subp>agraph #f7#f77a77;i7 6!
  ext5t provid$ 0subsec;n #aaj.g7#d74

       ,remote "w loc,ns & nor!rn
           resid5ts deduc;ns
    
#ba4 ,dep5d+ on ! circum/.es1 an
  employee "w+ at a remote "w loc,n may
  qualify =! remote "w loc,n exclu.n z
  well z all or a por;n (! nor!rn
  resid5ts deduc;ns4
  7a7 ,an employee :o qualifies =!
    remote "w loc,n exclu.n "u subsec;n
    #f7#f7 & ma9ta9$ a self-3ta9$
    dome/ic e/abli%;t 9 ano!r >ea1 : is
    a prescrib$ z"o1 w al 2 5titl$ 6!
    full nor!rn resid5ts deduc;ns if !
    employee meets ! o!r require;ts 9
    subsec;n #aaj.g7#a74 ,": an employee
    :o qualifies =! remote "w loc,n
    exclu.n did n ma9ta9 a self-3ta9$
    dome/ic e/abli%;t 9 a prescrib$ z"o
    or ! employee ma9ta9$ a self-3ta9$
    dome/ic e/abli%;t \tside a       #bd
             ,,it-#ia;,r#d           b#e
    prescrib$ z"o1 ! employee may /
    qualify =a por;n (! nor!rn resid5ts
    deduc;ns provid$ ! remote "w loc,n
    is locat$ 9 a prescrib$ z"o &! o!r
    require;ts ( subsec;n #aaj.g7#a7 >e
    met4 7,s* an employee wd n 2 5titl$
    6! a4i;nal 4#g.ej p] "d provid$
    0clause #aaj.g7#a77b77;ii77,b7--see
    #ai7b7 abv47
  7b7 ,an employee :o e/abli%$ & ma9ta9$
    a self-3ta9$ dome/ic e/abli%;t at a
    remote "w loc,n w n qualify =!
    remote "w loc,n exclu.n 7see #ac
    abv74 ,h["e1 s* an employee w
    qualify =! full nor!rn resid5ts
    deduc;ns provid$ ! remote "w loc,n
    is locat$ 9 a prescrib$ z"o &! o!r
    require;ts 9 subsec;n #aaj.g7#a7 >e
    met4
  7c7 ,an employee :o does n qualify =!
    remote "w loc,n exclu.n & :o did n
    ma9ta9 a self-3ta9$ dome/ic
    e/abli%;t 9 a prescrib$ z"o w
    qualify =a por;n (! nor!rn       #be
             ,,it-#ia;,r#d           c#e
    resid5ts deduc;ns if ! remote "w
    loc,n is locat$ 9 a prescrib$ z"o &!
    o!r require;ts 9 subsec;n #aaj.g7#a7
    >e met4
  
  ,if y h any -;ts reg>d+ ! matt]s
  4cuss$ 9 ? bullet91 pl1se s5d !m to3
  ,director1 ,busi;s & ,public,ns
    ,divi.n
  ,9come ,tax ,rul+s & ,9t]pret,ns
    ,directorate
  ,policy & ,legisl,n ,bran*
  ,rev5ue ,canada
  #be ,ni*olas ,/4
  ,ottawa ,,on
  ,k#a;,a #j;,l#h







                                     #bf
              ,app5dix ;,i            #f
      ,ov]view (! ,require;ts ,"u
    ,subsec;n #f7#f7 6exclude ,bo>d1
   ,lodg+ & ,transport,n ,b5efits or
           ,all[.es f ,9come
    
,transcrib]'s note3
  7,! foll[+ 0 set-up 9 two columns4
  ,column #a3 ,special ,"w ,site
    ,exclu.n
  ,column #b3 ,remote ,"w ,loc,n
    ,exclu.n7
  
  ,=! special "w site or remote "w loc,n
exclu.n 6apply 6bo>d & lodg+ b5efits or
all[.es1 all (! applica# require;ts 2l
m/ 2 met4

,employ;t duties 7 (a tempor>y nature4
,"w site3 ,yes--see p>agraphs #d 6#f
,"w loc,n3 ,n applica#



                                     #bg
             ,,it-#ia;,r#d           a#f
,employee ma9ta9$ at ano!r loc,n a self-
  3ta9$ dome/ic e/abli%;t 7,,scde7 z a
  pr9cipal place ( resid;e4
,"w site3 ,yes--see p>agraphs #d1 #g 6#i
,"w loc,n3 ,n applica#

,employee 0 requir$ 0employ;t duties 6be
  away = at l1/ #cf h\rs4
,"w site3 ,yes 7away f ! employee's
  pr9cipal place ( resid;e or 6be at !
  special "w site7--see p>agraph #d
,"w loc,n3 ,yes 76be at ! remote "w
  loc,n7--see p>agraph #ab

,any all[.e provid$ m/ n 2 9 excess (a
  r1sona# am.t4
,"w site3 ,yes--see p>agraph #d
,"w loc,n3 ,yes--see p>agraph #ab

,"w loc,n is remote f any e/abli%$
  -mun;y4
,"w site3 ,n applica#
,"w loc,n3 ,yes--see p>agraphs #ab1 #ad
  6#ag                               #bh
             ,,it-#ia;,r#d           b#f
,no r1sona# expect,n ( e/abli%+ &
  ma9ta9+ a ,,scde at ! "w loc,n4
,"w site3 ,n applica#
,"w loc,n3 ,yes--see p>agraphs #ab1 #ac

  ,=! special "w site or remote "w loc,n
exclu.n 6apply 6transport,n b5efits or
all[.es1 all (! applica# require;ts 2l
m/ 2 met4

,transport,n assi/.e 0 =a p]iod dur+ : !
  employee al rcvd bo>d & lodg+ b5efits
  or all[.es t 7 exclud$ f 9come "u
  p>agraph #f7#f77a74
,"w site3 ,yes--see p>agraph #aj
,"w loc,n3 ,yes--see p>agraph #ah

,any all[.e provid$ m/ n 2 9 excess (a
  r1sona# am.t4
,"w site3 ,yes--see p>agraph #aj
,"w loc,n3 ,yes--see p>agraph #ah


                                     #bi
             ,,it-#ia;,r#d           c#f
,transport,n assi/.e m/ relate 6travel
  2t ! "w loc,n &! employee's pr9cipal
  place ( resid;e4
,"w site3 ,yes--see p>agraph #aj
,"w loc,n3 ,n applica#

,transport,n assi/.e m/ relate 6travel
  2t ! "w loc,n &a loc,n 9 ,canada or 9
  ! c.try 9 : ! employee is "w+4
,"w site3 ,n applica#
,"w loc,n3 ,yes--p>agraph #ah
--------------------------------------#g
             ,app5dix ,,ii
    ,9t]ac;n ,2t ! ,rules = ,special
   "w ,sites1 ,remote ,"w ,loc,ns1 &
     ! ,nor!rn ,resid5ts ,deduc;ns
    
,transcrib]'s note3
  7,! foll[+ 0 set-up 9 two columns4
  ,column #a3 ,e6ect on ! ,nor!rn
    ,resid5ts ,deduc;ns ,"u ,subsec;n
    #aaj.g7#a7
  ,column #b3 ,ref];e 9 ! ,bullet97
                                     #cj
          ,special ,"w ,sites        a#g
    
,! special "w site exclu.n applies &!
  employee ma9ta9$ a self-3ta9$ dome/ic
  e/abli%;t 7,,scde7 z a pr9cipal place
  ( resid;e \tside a prescrib$ nor!rn or
  9t]m$iate z"o 7prescrib$ z"o74
,e6ect
  ,9 calculat+ ! employee's resid5cy
  deduc;n11 ! am.t o!rwise det]m9$ "u
  subp>agraph #aaj.g7#a77b77;ii7 is
  reduc$ 0! am.t ( bo>d & lodg+ b5efits
  or all[.es exclud$ f 9come "u subsec;n
  #f7#f74
,ref];e3 ,p>agraph #bj

,! special "w site exclu.n applies &!
  employee ma9ta9$ a ,,scde z a pr9cipal
  place ( resid;e 9 an >ea : is a
  prescrib$ z"o4
,e6ect3
  ,! employee qualifies =! full nor!rn
  resid5ts deduc;ns if ! require;ts set
  \ 9 subsec;n #aaj.g7#a7 >e o!rwise
  met4                               #ca
             ,,it-#ia;,r#d           b#g
,ref];e3 ,p>agraph #bj

          ,remote ,"w ,loc,ns
    
,! remote "w loc,n exclu.n applies &!
  employee ma9ta9$ a ,,scde 9 ano!r >ea
  : is a prescrib$ z"o4
,e6ect3
  ,! employee qualifies =! full nor!rn
  resid5ts deduc;ns if ! require;ts set
  \ 9 subsec;n #aaj.g7#a7 >e o!rwise
  met4
,ref];e3 ,p>agraph #ba7a7

,! remote "w loc,n exclu.n applies &!
  employee did n ma9ta9 a ,,scde 9 a
  prescrib$ z"o or ! employee ma9ta9$ a
  ,,scde \tside a prescrib$ z"o4
,e6ect3
  ,! employee qualifies =a por;n (!
  nor!rn resid5ts deduc;ns if !
  require;ts set \ 9 subsec;n #aaj.g7#a7
  >e o!rwise met4
,ref];e3 ,p>agraph #ba7a7            #cb
             ,,it-#ia;,r#d           c#g
,! remote "w loc,n exclu.n does n apply
  &! employee ma9ta9$ a ,,scde at !
  remote "w loc,n : is locat$ 9 a
  prescrib$ z"o4
,e6ect3
  ,! employee qualifies =! full nor!rn
  resid5ts deduc;ns if ! require;ts set
  \ 9 subsec;n #aaj.g7#a7 >e o!rwise
  met4
,ref];e3 ,p>agraph #ba7b7

,! remote "w loc,n exclu.n does n apply
  &! employee did n ma9ta9 a ,,scde 9 an
  >ea : is a prescrib$ z"o4
,e6ect3
  ,! employee may qualify =a por;n (!
  nor!rn resid5ts deduc;ns if ! remote
  "w loc,n is locat$ 9 a prescrib$ z"o4
,ref];e3 ,p>agraph #ba7c7




                                     #cc
         ,explan,n ( ,*anges =        #h
   ,9t]pret,n ,bullet9 ,,it-#ia;,r#d
    ,employ;t at ,special ,"w ,sites
         or ,remote ,"w ,loc,ns
               ,9troduc;n
    
  ,! purpose (! ,explan,n ( ,*anges is
6give ! r1sons =! revi.ns 6an 9t]pret,n
bullet94 ,x \tl9es revi.ns t we h made z
a result ( *anges 6! law1 z well z
*anges reflect+ new or revis$ de"p;tal
9t]pret,ns4

                ,ov]view
    
  ,? bullet9 4cusses ! require;ts 9
subsec;n #f7#f7 t m/ 2 met 9 ord] = bo>d
& lodg+ b5efits or all[.es & c]ta9
transport,n assi/.e rcvd 0an employee
"w+ at a special "w site or a remote "w
loc,n 6be exclud$ f ! employee's 9come4
,! bullet9 al expla9s 9 g5]al ! 9t]ac;n
2t ! rules = special "w sites1 remote "w
loc,ns &! nor!rn resid5ts deduc;ns4
                                     #cd
             ,,it-#ia;,r#d           a#h
  ,! bullet9 reflects am5d;ts 6sec;n
#aaj.g 5act$ 0,s4,c4 #aiid1 c4 #g1 ,sch4
,,ii 7#aiia1 c4 #di--=m]ly ,bill
;,c-#ah74
  ,! -;ts 9 ! bullet9 >e n a6ect$ 0any
draft legisl,n rel1s$ 2f ,m>* #h1 #aiif4

      ,legislative & ,o!r ,*anges
    
  ,p>agraph #a has be5 exp&$ 6describe !
types ( b5efits or all[.es t >e exclud$
f 9come "u subsec;n #f7#f74
  ,new p>agraph #d 7=m] p>agraphs#b &
#c7 has be5 revis$ 6d1l only )! rules
relat+ 6special "w sites4 ,! -;ts d1l+
)! rules relat+ 6remote "w loc,ns h be5
mov$ 6new p>agraph #ab4
  ,new p>agraphs #g & #h 7=m] p>agraph
#f7 4cuss ! m1n+ ( 8pr9cipal place (
resid;e0 & 8self-3ta9$ dome/ic
e/abli%;t40 ,new p>agraph #g cl>ifies t
! special "w site exclu.n "u subsec;n
#f7#f7 is n d5i$ 6an employee :o ma9ta9s
                                     #ce
             ,,it-#ia;,r#d           b#h
a tempor>y place ( resid;e :ile hav+ a
pr9cipal place ( resid;e else":4
  ,new p>agraph #aj 7=m] p>agraph #d7
has be5 revis$ 6-;t only on transport,n
b5efits or all[.es relat+ 6special "w
sites4 ,! -;ts d1l+ ) transport,n
b5efits or all[.es relat+ 6remote "w
loc,ns h be5 mov$ 6new p>agraph #ah4
  ,new p>agraph #aa1 : d1ls ) ,=m
;,,td#d1 ,decl>,n ( ,exemp;n--,employ;t
at ,special ,"w ,site1 replaces "p ( =m]
p>agraph #ad & all ( =m] p>agraph #ae4
,! o!r "p ( =m] p>agraph #ad z well z
=m] p>agraphs#af & #ag h be5 delet$ s9ce
! 9=m,n provid$ 9 ^? p>agraphs c 2 f.d 9
! curr5t v].n (! ,employ]s' ,guide
6,payroll ,deduc;ns--,basic ,9=m,n4
  ,new p>agraph #ab 9cludes ^? -;ts 9
=m] p>agraphs #b & #c d1l+ )! remote "w
loc,n exclu.n4 ,specific,y1 new p>agraph
#ab sets \ ! require;ts t m/ 2 met 9
ord] =! exclu.n 6apply4
  ,new p>agraph #ac d1ls )a require;t 9
subp>agraph #f7#f77a77;ii7 relat+    #cf
             ,,it-#ia;,r#d           c#h
6! remote "w loc,n exclu.n4 ,an employee
w qualify =! exclu.n only if x is n
r1sona# 6expect ! employee 6e/abli% &
ma9ta9 a self-3ta9$ dome/ic e/abli%;t at
! "w loc,n4 ,new p>agraph #ac provides
examples ( :5 a r1sona# expect,n is
3sid]$ 6exi/4
  ,new p>agraphs #ad 6#af 7=m] p>agraph
#ab7 4cuss ! m1n+ ( 8remote;s f an
e/abli%$ -mun;y0 =! purposes (! remote
"w loc,n exclu.n4 ,new p>agraph #ad
cl>ifies t if ! "w loc,n xf qualifies z
an e/abli%$ -mun;y1 ! exclu.n may n
apply4 ,new p>agraph #ae elaborates on !
factors 6be 3sid]$ 9 det]m9+ :e!r a
loc,n is an e/abli%$ -mun;y4
  ,new p>agraph #ah 9cludes ^? -;ts 9
=m] p>agraph #d d1l+ ) employ]-provid$
transport,n or all[.es rcvd 0an employee
"w+ at a remote "w loc,n4
  ,new p>agraph #ai has be5 a4$ 6provide
a brief ov]view (! nor!rn resid5ts
deduc;ns provid$ 0subsec;n #aaj.g7#a74
                                     #cg
             ,,it-#ia;,r#d           d#h
  ,new p>agraphs #bj & #ba expla9 9
g5]al ! 9t]ac;n 2t ! rules = special "w
sites1 remote "w loc,ns &! nor!rn
resid5ts deduc;ns4
  ,we h a4$ two app5dices4 ,app5dix ;,i
provides an ov]view (! require;ts "u
subsec;n #f7#f7 & ,app5dix ,,ii %[s !
9t]ac;n 2t subsec;ns #f7#f7 & #aaj.g7#a7
& 7#d74
  ,"?\t ! bullet91 we h *ang$ "s (! ^w+
&! ord] ( "s p>agraphs 6improve
r1dabil;y4











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