In finding that occasional use of an employer-provided automobile for meetings at locations away from the employee’s usual place of work did not give rise to a taxable benefit, the Directorate applied the principles that:
[W]here an employee, at the employer's request or with the employer's permission, travels directly from the employee’s home to a place other than the employer's place of business where the employee is ordinarily required to report or to return to the employee’s home, it is considered that such travel is not for personal purposes.
That exception applies in particular if the employer provides the employee, on rare and irregular occasions, with a vehicle with which the employee returns to the employee’s home the day before a business trip and the next day (or vice versa), the employee travels from the employee’s home to attend, as the case may be, a meeting with an out-of-town client, a training course (away from the place of business) or a conference (away from the place of business).