The appellant, a sales representative, appealed a reassessment denying her claim for motor vehicle travel expenses between her home office and her employer's principal place of business.
Her employer required her to work from a home office 90% of the time and did not provide her with an office at its location.
The Tax Court of Canada allowed the appeal, finding that the travel was between two places of employment and therefore constituted deductible employment travel rather than personal travel.
