" The CRA's general views regarding subsection 81(3) of the Act are contained in Interpretation 
Bulletin IT-292, Taxation of elected Officers of Incorporated Municipalities, School boards, 
Municipal Commissions and Similar Bodies.  As noted in paragraph 6 of IT-292, where 
a particular municipal act deems a proportion of the total remuneration paid to an elected 
member of a municipal council to be an allowance for expense, it is the CRA's policy 
that the proportion so deemed (up to one third of the total paid) will be accepted as an 
expense allowance.  This treatment will apply notwithstanding remuneration to salary, indemnity, 
allowance or other remuneration.  Further, paragraph three of IT-292 states that for
 purposes of determining the amount available for the exemption, "the total of the amounts 
received" should be used.  Accordingly, an amount  reimbursed for a meal received during 
city council meetings would be included in the total remuneration determination resulting in 
one third being tax exempt under subsection 81(3) of the Act.