40. An individual is not required to include in computing the individual’s income,(a) reasonable allowances for travel expenses received by the individual from the individual’s employer in respect of any period when the individual was employed in connection with the selling of property or negotiating of contracts for the employer;
(b) reasonable allowances for travel expenses, other than allowances for the use of a motor vehicle, received from the employer by the individual as an employee, other than an employee referred to in paragraph a, for travelling away from the local municipal territory or the metropolitan area, as the case may be, where the employer’s establishment at which the employee ordinarily works or with which the employee is ordinarily connected is located, in the performance of the duties of the employment; or
(c) reasonable allowances for the use of a motor vehicle received by the individual as an employee, other than an employee referred to in paragraph a, from the employer for travelling in the performance of the duties of the employment.