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

July 3, 2007


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

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 1: R to WP (25km) to R (25km)

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

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

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

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

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

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

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

Actual Distance Driven: 40km
Distance Paid: 40km

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

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

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

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

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

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

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

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

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

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

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

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

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