I-3 - Taxation Act

Section 39 Disposition versions

2009-06-04

39. An individual is not required to include in computing the individual’s income

(a)  travel, personal or living expense allowances

i.  expressly established by the laws of Canada,

ii.  paid under the Act respecting public inquiry commissions (chapter C-37), or

iii.  paid under the authority of the Treasury Board of Canada to a person who was appointed or whose services were engaged pursuant to the Inquiries Act (R.S.C. 1985, c. I-11) in respect of the discharge of the person’s duties relating to such appointment or engagement;

(b)  travel and separation allowances received by the individual under service regulations as a member of the Canadian Forces;

(c)  representation or other special allowances received by the individual in respect of a period of absence from Canada as a person described in paragraph b, c or d of section 8;

(d)  representation or other special allowances received by the individual as an agent-general of a province in respect of a period while the individual was in Ottawa in such capacity;

(e)  reasonable allowances received by the individual as a minister or clergyman in charge of or ministering to a diocese, parish or congregation for transportation incident to the discharge of the duties of that office or employment;

(e.1)  allowances for the board and lodging received by the individual, to a maximum total of $300 for each month of a taxation year, if

i.  the individual is, in that month, a registered participant with, or member of, a sports team or recreation program of the employer in respect of which participation or membership is restricted to persons under 21 years of age,

ii.  the allowance is paid because of the individual’s participation or membership and is not attributable to services of the individual as a coach, instructor, trainer, referee, administrator or other similar occupation,

iii.  the employer is a registered charity or a person described in section 996, and

iv.  the allowance is reasonably attributable to the cost to the individual of living away from the place where the employee would, but for the employment, ordinarily reside;

(f)  (paragraph repealed);

(f.1)  allowances not exceeding a reasonable amount received by the individual for the purchase or care of distinctive clothing the individual is required to wear, under the terms of the individual’s contract of employment, in the performance of the duties of the employment;

(f.2)  allowances received by the individual for expenses incidental to the individual’s relocation, by reason of a change in the location of employment with the individual’s employer, up to an amount not exceeding an amount equal to two weeks’ salary, calculated on the basis of the salary paid to the individual on the date of reassignment; and

(g)  prescribed travel, personal, living or representation expense allowances and any other amount prescribed in respect of such expenses.

1972, c. 23, s. 33; 1978, c. 26, s. 5; 1982, c. 5, s. 17; 1993, c. 64, s. 13; 1995, c. 63, s. 21; 1997, c. 85, s. 38; 1998, c. 16, s. 251; 2003, c. 9, s. 18; 2005, c. 38, s. 53; 2009, c. 15, s. 36.

2006-03-01

39. An individual is not required to include in computing the individual’s income

(a)  travel, personal or living expense allowances

i.  expressly established by the laws of Canada,

ii.  paid under the Act respecting public inquiry commissions (chapter C-37), or

iii.  paid under the authority of the Treasury Board of Canada to a person who was appointed or whose services were engaged pursuant to the Inquiries Act (Revised Statutes of Canada, 1985, chapter I-11) in respect of the discharge of the person’s duties relating to such appointment or engagement;

(b)  travel and separation allowances received by the individual under service regulations as a member of the Canadian Forces;

(c)  representation or other special allowances received by the individual in respect of a period of absence from Canada as a person described in paragraph b, c or d of section 8;

(d)  representation or other special allowances received by the individual as an agent-general of a province in respect of a period while the individual was in Ottawa in such capacity;

(e)  reasonable allowances received by the individual as a minister or clergyman in charge of or ministering to a diocese, parish or congregation for transportation incident to the discharge of the duties of that office or employment;

(f)  (paragraph repealed);

(f.1)  allowances not exceeding a reasonable amount received by the individual for the purchase or care of distinctive clothing the individual is required to wear, under the terms of the individual’s contract of employment, in the performance of the duties of the employment;

(f.2)  allowances received by the individual for expenses incidental to the individual’s relocation, by reason of a change in the location of employment with the individual’s employer, up to an amount not exceeding an amount equal to two weeks’ salary, calculated on the basis of the salary paid to the individual on the date of reassignment; and

(g)  prescribed travel, personal, living or representation expense allowances and any other amount prescribed in respect of such expenses.

1972, c. 23, s. 33; 1978, c. 26, s. 5; 1982, c. 5, s. 17; 1993, c. 64, s. 13; 1995, c. 63, s. 21; 1997, c. 85, s. 38; 1998, c. 16, s. 251; 2003, c. 9, s. 18; 2005, c. 38, s. 53.