Words and Phrases - "workplace"

A government employee reports to an office 1.5 days a week that serves as a place for preparing reports, meetings with the supervisor and receiving secretarial support. However, for 3.5 days per week, the employee travels to and from home and the office of a third party in another city. Is the latter travel of a personal nature? CRA responded:

[T]ravel by an employee between the employee’s residence and the employee’s workplace is not travel in the performance of the duties of an office or employment, and is travel of a personal nature. …

As a result, the concept of "workplace" is a key element in determining the nature of employee travel.

In this regard, the CRA considers that, in general, a workplace is any place where or from where an employee reports regularly or performs the duties of an office or employment. The CRA also is of the view that an employee may have more than one workplace. …

[T]he regularity and frequency of your visits to the [two] offices are indicators that these two locations could both qualify as “workplaces”.