Principal Issues: Can float employees who are assigned to various work stations, sometimes only one to two hours before the start of their shift, deduct motor vehicle expenses incurred in traveling to the assigned work station from their home and back again. They are not paid a traveling allowance by the employer.
Position: A question of fact, but probably not.
Reasons: The requirements under s. 8(1)(h.1) are not met since the work station would probably be considered their regular place of employment and the travel would be personal. According to Interpretation Bulletin IT-522R, a place of business generally means a permanent establishment of the employer and can mean a construction site if a field office is located there. An employee can have more than one regular place of employment and the nature of some employment situations is that more than one location can be viewed as a regular workplace.
