Précis: The taxpayer was employed on remote, mostly northern, work sites and at issue was the taxation of certain meal and travel allowances paid to him by his employer. The Tax Court found that the overtime meal allowance was not taxable but the travel allowance was since it was not an allowance for travel to a remote work site from the taxpayer’s principal residence.
Hamilton v. R. – TCC: Taxpayer entitled to non-taxable overtime meal allowance at remote work site but not the costs of transportation from an intermediary location READ MORE »