A part-time self-employed professional has a home office where she makes and confirms appointments with clients, writes consultation notes, keeps client records, pays bills, carries out accounting and holds 20% of her meetings with clients, and also rents a small office (without access to a photocopier, fax machine or printer) in another area of the city where she meets with clients the other 80% of the time. In finding that her expenses of driving between her home and other office were not deductible by virtue of s. 18(1)(h), CRA indicated that in view of 80% of the meetings being in the other office, that it likely was her principal place of business, and stated:
[P]aragraph 18(1)(h) explicitly precludes the deduction of personal or living expenses of the taxpayer, other than travel expenses incurred by the taxpayer while away from home in the course of carrying on the taxpayer’s business. …
[T]he use of a motor vehicle for personal purposes generally includes travel between a taxpayer's home and the taxpayer’s place of business, unless it can be shown that the taxpayer’s principal place of business is the taxpayer’s home.