CRA indicates that it will follow Gardner (re deducting a sales person’s expenses of occasional travel between her home office and her employer) 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 visit to the employer’s office from the home office, CRA stated:

[T]raveling between an employee’s home, including a home office, and a regular place of employment (RPE) is generally considered personal travel … .

… In this case, “regular” means there is some degree of frequency or repetition in the employee’s reporting to that particular location in a given pay period, month, or year. … For example, a work location may be considered to be a RPE of an employee even though the employee may only report to work at that particular location on a periodic basis (e.g., once or twice a month) during the year.

CRA noted that Gardner “held that motor vehicle expenses related to an employee’s travel between their home office and the employer’s principal place of business were deductible employment expenses under paragraph 8(1)(h.1)” but indicated that it had not changed its position except “where it can be established that an employee’s circumstances are factually similar to Gardner and all of the requirements in paragraph 8(1)(h.1) and subsection 8(10) … are met.”

Neal Armstrong. Summary of 29 August 2023 CPAC Roundtable Q. 8, 2023-0983051C6 - Automobile Expenses under s. 8(1)(h.1).