Telephoning is not meeting someone

If an employee does not perform her duties principally out of her home office, then in order for the office to qualify under s. 8(13) she must use it for regularly "meeting clients" or other work-related contacts.  Notwithstanding some Tax Court decisions (e.g., Glen) finding that the phrase can include telephone meetings, CRA considers that "the phrase ‘meeting customers or other persons’…includes only face to face encounters."

This arguably suggests that a directors’ meeting physically conducted in, say, Luxembourg, but with Canadians phoning in, qualifies as a meeting held in Luxembourg – at least, where two of the directors are face-to-face in Luxembourg.

Neal Armstrong.  Summary of 10 December 2013 T.I. 2013-0481171E5 under s. 8(13).