Allowance or Reimbursement for Travel Expenses Incurred by a Part-Time Employee

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An allowance you pay or an amount you reimburse to a part-time employee (other than an individual who holds an office) for travel expenses other than expenses incurred in the performance of the duties of the employment (for example, expenses incurred to travel to and from the workplace) should not be included in the employee's income if you and the employee are dealing at arm's length and the following conditions are met:

  • The employee is a part-time teacher whose usual place of residence and place of employment are at least 80 kilometres apart.
  • The employee has other employment (as opposed to holding an office) or carries on a business throughout the period he or she has part-time employment, and the employee's usual place of residence and principal place of business or other employment are at least 80 kilometres from the place of part-time employment.

If these conditions are met but the allowance or reimbursement exceeds a reasonable amount, the excess portion is taxable and must be included in boxes A, G, I and L of the employee's RL-1 slip (see courtesy translation RL-1-T).


As a rule, we consider that an employee has part-time employment if the amount of work he or she is required to do is less than that required of full-time employees performing equivalent duties for the same employer.

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