42.0.1. Notwithstanding sections 36 and 37, an individual is not required in computing the income of the individual for a taxation year from an office or employment to include any amount received or enjoyed by the individual because of, or in the course of, the individual’s office or employment that is the value of a benefit, or an allowance, not in excess of a reasonable amount, in respect of expenses incurred by the individual for(a) the transportation of the individual between the individual’s ordinary place of residence and the individual’s work location, including parking near that location, if the individual is blind or subparagraphs a to c of the first paragraph of section 752.0.14 apply in respect of the individual for the year by reason of the individual’s mobility impairment; or
(b) an attendant to assist the individual in the performance of the individual’s duties if subparagraphs a to c of the first paragraph of section 752.0.14 apply in respect of the individual for the year.