If a player is travelling and is reimbursed for travel expenses, that is already not included as a taxable benefit. If they are boarding with a family, for instance, in the location where they are playing, in their home location, then that would be a taxable benefit. It is a taxable benefit on the one hand; however, in respect of the employment insurance premiums that are required to be paid by the team, those are only required to be paid in respect of cash allowances paid to the players.
Insofar as the Income Tax Act is concerned and whether or not it is taxable income, if the player incurs an expense, under this bill he would not be required to keep receipts for the expense as long as it is for board or lodging. And that applies when he would normally reside in the town that would be the hometown for the team. But the travel expenses are already excluded.