7304 (1) In this section,
- member of the taxpayer’s household
member of the taxpayer’s household includes the taxpayer; (membre de la maisonnée du contribuable)
- designated city
designated city means St. John’s, Halifax, Moncton, Quebec City, Montreal, Ottawa, Toronto, North Bay, Winnipeg, Saskatoon, Calgary, Edmonton and Vancouver. (ville désignée)
(2) For the purposes of this section, the trip cost to a taxpayer in respect of a trip made by an individual who, at the time the trip was made, was a member of the taxpayer’s household is the least of
(a) the aggregate of
(i) the value of travel assistance, if any, provided by the taxpayer’s employer in respect of travelling expenses for the trip, and
(ii) the amount, if any, received by the taxpayer from his employer in respect of travelling expenses for the trip,
(b) the aggregate of
(i) the value of travel assistance, if any, provided by the taxpayer’s employer in respect of travelling expenses for the trip, and
(ii) travelling expenses incurred by the taxpayer for the trip and
(c) the lowest return airfare ordinarily available, at the time the trip was made, to the individual for flights between the place in which the individual resided immediately before the trip, or the airport nearest thereto, and the designated city that is nearest to that place.
(3) For the purposes of subsection (4), the period travel cost to a taxpayer for a period in a taxation year, in respect of an individual who was a member of the taxpayer’s household at any time during the period, is the total of the trip costs to the taxpayer in respect of all trips that were made by the individual at a time when the individual was a member of the taxpayer’s household where the trips may reasonably be considered to relate to the period.
(4) For the purposes of clause 110.7(1)(a)(i)(A) of the Act, the prescribed amount in respect of a taxpayer for a period in a taxation year is the lesser of
(a) the total of
(i) the value of travel assistance, if any, provided in the period by the taxpayer’s employer in respect of travelling expenses for trips, each of which was made by an individual who, at the time the trip was made, was a member of the taxpayer’s household, where the trips may reasonably be considered to relate to the period, and
(ii) the amount, if any, received in the period by the taxpayer from the taxpayer’s employer in respect of travelling expenses for trips, each of which was made by an individual who, at the time the trip was made, was a member of the taxpayer’s household, where the trips may reasonably be considered to relate to the period; and
(b) the total of all the period travel costs to the taxpayer for the period in respect of all individuals who were members of the taxpayer’s household at any time in the period.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- SOR/88-312, s. 3
- SOR/93-440, s. 3
- Date modified: