MacDonald – Tax Court of Canada finds that commuter air fares were not deductible employment expense
The taxpayer flew on a close-to-weekly basis back and forth between his Ottawa home (where he claimed to have a home office) and the Regina office of his employer. In finding that the air fares were non-deductible to the taxpayer, Russell J stated:
Where a taxpayer lives is that taxpayer's personal decision, and the expenses of commuting from wherever he/she lives to his/her employer's place of business and return are personal and hence not deductible as expenses of employment.
Neal Armstrong. Summary of MacDonald v. The Queen, 2019 TCC 169 under s. 8(1)(h).