Paragraph 8(1)(h.1) - Commentary

S. 8(1)(h.1) is similar to s. 8(1)(h), except that the former deals only with motor vehicle expenses, which are excluded from the scope of potentially eligible expenses under s. 8(1)(h).

In order for the expenses in question to be deducible, they must be incurred while performing duties of employment (Hogg). Accordingly, travel that is simply getting oneself to the employer's place of work will not qualify for the deduction (O'Neil). However, the general principle, that travel from home to work is a personal expense, is typically confined to cases where the taxpayer's destination is a regular place of business (Velnot).

However, a special construction site of the employer generally will not be considered to be the place of business of the employer, so that costs of travel by the employee between his home and the construction site can potentially qualify for deduction (Martorelli).