Final answer:
An overtime meal allowance is considered non-taxable when it meets a 'Reasonable Quantification,' which means the amount is deemed reasonable to cover meal costs during overtime work and corresponds to actual expenses incurred.
Step-by-step explanation:
The question pertains to the conditions under which an overtime meal allowance is considered non-taxable. The correct answer to this question is c) Reasonable Quantification. This term refers to the allowance being of a reasonable amount deemed necessary to cover meal costs while working overtime. The tax treatment of such allowances can vary based on local tax laws, like those administered by Revenue Quebec for instance, which might have specific rules about what constitutes a reasonable amount.
It's important for employees and employers to be aware of their jurisdiction's tax regulations concerning overtime meal allowances to ensure compliance and avoid any unintended tax liabilities. Typically, a non-taxable allowance must not exceed what is considered reasonable for the circumstances, and it should correspond to actual expenses incurred.