Employees travel from home to a remote forest camp where they receive board and lodging for a charge. Their employeer transports them daily between the camp and the logging site. In finding that the fees charged to them were not deductible under s. 8(1)(h), CRA stated:
[T]he camp is a place of business for [the employer]. Therefore…the expenses were not incurred while travelling away from the employer’s place of business… .