# Appendix A: Application of Residence Rule. Normal Mode of Commute is the Privately Owned Vehicle

July 3, 2007

## Table of Contents

## Appendix A1– Application of Residence Rule

**Step 1:**

Click on the Need driving directions reference tool on the CRA Travel sites. Determine if residence is inside or outside the Headquarters Area.

**Step 2:**

If the residence is more than 16 km from the workplace (outside Headquarters Area), the Residence Rule will apply. Proceed to step 3. If the residence is equal to or less than 16 km from the workplace, the Residence Rule does not apply (inside Headquarters Area) and there is no need to proceed further with step 3 and 4 below.

**Step 3:**

Determine if the first and/or last point of call (POC) is within the Headquarters Area. If the POC is equal to or less than 16 km from the workplace, proceed to step 4. If the POC is more than 16km from the workplace, the Residence Rule does not apply.

**Step 4:**

First, determine the Residence Rule constant distance factor by using Calculation A. Then, determine the calculated distance paid by using Calculation B.

**Calculation A**: Do the following calculations by inserting the applicable distances (see example below)

Example | ||

Residence (R) to workplace (WP) is | _____km | 25 km |

Less: Perimeter to WP is | _____km | 16 km |

Constant distance factor is | _____km | 9 km |

**Calculation B**: Do the following calculations by inserting the applicable distances (see examples below)

**Example 1**

Example | ||

Residence (R) to POC 1 | _____km | 20 km |

Less: Constant distance factor | _____km | 9 km |

Calculated distance paid is | _____km | 11 km |

**Example 2 **

Example | ||

Residence (R) to POC 2 | _____km | 35 km |

Less: Constant distance factor | _____km | 9 km |

Calculated distance paid is | _____km | 26 km |

**Example: Perimeter of Headquarters Area**

## Appendix A2 – Residence inside Headquarters Area-Normal Mode of Commute is the Privately Owned Vehicle

POC = Point of call

R = Residence

WP = Workplace

**Scenario 1:** R To WP (12 km)* To R (12 km)*

Actual Distance Driven: 24km

** Distance Paid: 0km **

*Distance not paid: 24km

The distance driven between the residence and the workplace is not paid.

**Scenario 2:** R To WP (12 km)* To POC 1 (5 km) To R (20 km)

Actual Distance Driven: 37km

** Distance Paid: 25km **

*Distance not paid: 12km

The distance driven between the residence and the workplace is not paid.

**Scenario 3:** R To WP (12 km)* To POC 1 (5 km) To WP (5 km) To R (12 km)*

Actual Distance Driven: 34km

** Distance Paid: 10km **

*Distance not paid: 24km

The distance driven between the residence and the workplace is not paid.

**Scenario 4:** R To WP (12 km)* To POC 1 (5 km) To POC 2 (25 km) To POC 3 (10 km) To R (12 km)*

Actual Distance Driven: 64km

**Distance Paid: 52km **

*Distance not paid: 12km

The distance driven between the residence and the workplace is not paid.

**Scenario 5: R To WP (12 km)* To POC 1 (5 km) To POC 2 (25 km) To WP (20 km) To R (12 km)***

Actual Distance Driven: 74km

**Distance Paid: 50km **

*Distance not paid: 24km

The distance driven between the residence and the workplace is not paid.

**Scenario 6:** R To WP (12 km)* To POC 2 (20 km) To POC 1 (25 km) To POC 3 (12 km) To R (12 km)

Actual Distance Driven: 81km

**Distance Paid: 69km **

*Distance not paid: 12km

The distance driven between the residence and the workplace is not paid.

**Scenario 7:** R To WP (12 km)* To POC 2 (20 km) To POC 1 (25 km) To POC 3 (12 km) To WP (8 km) To R (12 km)*

Actual Distance Driven: 89km

**Distance Paid: 65km **

*Distance not paid: 24km

The distance driven between the residence and the workplace is not paid.

**Scenario 8:** R To POC 1 (20 km) To R (20 km)

Actual Distance Driven: 40km

**Distance Paid: 40km **

**Scenario 9:** R To POC 1 (20 km) To POC 2 (25 km) To POC 3 (10 km) To R (12 km)

Actual Distance Driven: 67km

**Distance Paid: 67km **

## Appendix A3 – Residence outside Headquarters Area-Normal Mode of Commute is the Privately Owned Vehicle

POC = Point of call

R = Residence

WP = Workplace

**Scenario 1:** R To WP (25 km) To R (25 km)

Actual Distance Driven: 50km

**Distance Paid: 0km **

R to WP (25 km)* and to R (25 km)*

*Distance not paid: 50km

The distance driven between the residence and the workplace is not paid.

**Scenario 2:** R To WP (25 km) To POC 1 (5 km) To R (20 km)

Actual Distance Driven: 50km

**Distance Paid: 16km **

Constant distance factor is 9 km (25 km less 16 km)-see Appendix A1.

R to WP (25 km)*, to POC 1(5 km) and to R (calculated distance paid is 11 km (20 km less 9 km))*

*Distance not paid: 34km

The distance driven between the residence and the workplace is not paid.

**Scenario 3:** R To WP (25 km) To POC 1 (5 km) To WP (5 km) To R (25 km)

Actual Distance Driven: 60km

**Distance Paid: 10km **

R to WP (25 km)*, to POC 1(5 km), to WP (5 km) and to R (25 km)*

*Distance not paid: 50km

The distance driven between the residence and the workplace is not paid.

**Scenario 4:** R To WP (25 km) To POC 1 (5 km) To POC 2 (25 km) To POC 3 (10 km) To R (35 km)

Actual Distance Driven: 100km

**Distance Paid: 66km **

Constant distance factor is 9 km (25 km less 16 km)-see Appendix A1.

R to WP (25 km)*, to POC 1(5 km), to POC 2 (25 km), to POC 3 (10 km) and to R (calculated distance paid is 26 km (35 km less 9 km))*

*Distance not paid: 34km

The distance driven between the residence and the workplace is not paid.

**Scenario 5:** R To WP (25 km) To POC 1 (5 km) To POC 2 (25 km) To WP (20 km) To R (25 km)

Actual Distance Driven: 100km

**Distance Paid: 50km **

R to WP (25 km)*, to POC 1(5 km), to POC 2 (25 km) to WP (20 km) and to R (25 km)*

*Distance not paid: 50km

The distance driven between the residence and the workplace is not paid.

**Scenario 6:** R To WP (25 km) To POC 2 (20 km) To POC 1 (25 km) To POC 3 (12 km) To R (35 km)

Actual Distance Driven: 117km

**Distance Paid: 83km **

Constant distance factor is 9 km (25 km less 16 km)-see Appendix A1.

R to WP (25 km)*, to POC 2 (20 km) to POC 1 (25 km), to POC 3 (12 km) and to R (calculated distance paid is 26 km (35 km less 9 km))*

*Distance not paid = 34 km

The distance driven between the residence and the workplace is not paid.

**Scenario 7:** R To WP (25 km) To POC 2 (20 km) To POC 1 (25 km) To POC 3 (12 km) To WP (8 km) To R (25 km)

Actual Distance Driven: 115km

**Distance Paid: 65km **

R to WP (25 km)*, to POC 2 (20 km), to POC 1 (25 km), to POC 3 (12 km) to WP (8 km) and to R (25 km)*

*Distance not paid: 50km

The distance driven between the residence and the workplace is not paid.

**Scenario 8:** R To POC 1 (20 km) To R (20 km)

Actual Distance Driven: 40km

**Distance Paid: 22km **

Constant distance factor is 9 km (25 km less 16 km) – see Appendix A1.

R to POC 1(calculated distance paid is 11 km (20 km less 9 km))* and to R (calculated distance paid is 11 km (20 km less 9 km))*

*Distance not paid: 18km

**Scenario 9:** R To POC 1 (20 km) To POC 2 (25 km) To POC 3 (10 km) To R (35 km)

Actual Distance Driven: 90km

**Distance Paid: 72km **

Constant distance factor is 9 km (25 km less 16 km)-see Appendix A1.

R to POC 1(calculated distance paid is 11 km (20 km less 9 km))*, to POC 2 (25 km), to POC 3 (10 km) and to R (calculated distance paid is 26 km (35 km less 9 km))*

*Distance not paid: 18km

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