350.2R3. For the purposes of section 350.2R2, the travel expenses of an individual, for a period in a taxation year, in respect of a person who was a member of the individual’s household at any time during the period, are the total of the individual’s travel expenses of all the trips each of which is a trip that may reasonably be considered to relate to that period and was made by the person at a time when the person was a member of the individual’s household.
s. 350.2R3; O.C. 1155-2004, s. 25; O.C. 134-2009, s. 1.