regular place of employment

Gardner (re deducting a sales person’s expenses of occasional travel between her home office and her employer) will be followed only on similar facts

Regarding the deductibility of automobile expense incurred by an employee, with a fully remote work arrangement, in connection with an occasional...

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where the employee alternates between a close and distant regular place of work, travel expenses to both locations are personal

An employee works alternating weeks at an employer establishment located in the city where the employee resides and at a second establishment...

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Where employees work outside their regular headquarters location and do not have access to their normal eating area, the employer provides a meal...

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scope of “regular place of employment"

Respecting requested clarification as to when a particular work location is considered a regular place of employment for an employee, CRA stated:

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travel allowances of employees at accounting firms for travel on their audit engagements might be taxable

An employee who is auditor at an accounting firm must travel to various of the firm's clients in a year for engagements of approximately one to...

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