I-3 - Taxation Act

Section 39.5 Disposition versions

2015-10-21

39.5. An individual who had part-time employment with an employer with whom the individual was dealing at arm’s length is not required to include in computing the individual’s income for a taxation year an amount, not exceeding a reasonable amount, received by the individual in the year from that employer as an allowance for, or reimbursement of, travel expenses other than expenses incurred in the performance of the duties of the individual’s part-time employment, if

(a)  the individual’s part-time employment

i.  was during a period throughout which the individual had other employment or was carrying on a business, or

ii.  was as a teacher in an educational institution referred to in subparagraph i of paragraph a of section 752.0.18.10; and

(b)  the duties of the part-time employment were performed at a location not less than 80 kilometres from both the individual’s ordinary place of residence and, where the condition set out in subparagraph ii of paragraph a is not met, of the principal place of the individual’s other employment or the principal place of the individual’s business.

1997, c. 14, s. 18; 1997, c. 85, s. 40; 2000, c. 39, s. 4; 2015, c. 21, s. 104.

2006-03-01

39.5. An individual who had part-time employment with an employer with whom the individual was dealing at arm’s length is not required to include in computing the individual’s income for a taxation year an amount, not exceeding a reasonable amount, received by the individual in the year from that employer as an allowance for, or reimbursement of, travel expenses other than expenses incurred in the performance of the duties of the individual’s part-time employment, if

(a)  the individual’s part-time employment

i.  was during a period throughout which the individual had other employment or was carrying on a business, or

ii.  was as a teacher in an educational institution referred to in paragraph a of section 752.0.18.10;

(b)  the duties of the part-time employment were performed at a location not less than 80 kilometres from both the individual’s ordinary place of residence and, where the condition set out in subparagraph ii of paragraph a is not met, of the principal place of the individual’s other employment or the principal place of the individual’s business.

1997, c. 14, s. 18; 1997, c. 85, s. 40; 2000, c. 39, s. 4.