Logging employees working at a remote logging site were not able to deduct their fees for room and board
Logging employees travelled from home to a remote forest camp where they received board and lodging and were driven daily from there to the logging site. They could not deduct under s. 8(1)(h) the board and lodging fees charged to them because the remote logging camp constituted a place of business of their employer – so that they were not travelling away from their employer's place of business.
Neal Armstrong. Summary of 12 April 2017 External T.I. 2016-0642571E5 under s. 8(1)(h)(i).