The taxpayer, who was a Bombardier commuter train operator, usually started and finished work at the Oshawa Go Train Station, which was 160 kilometres from his home in Picton. In denying the taxpayer’s claims (for which his employer provided a form T2200) of the costs of his stays on workdays at the Travelodge Oshawa or in rental apartments, and of meals for those days, Favreau J stated (at paras. 17-18):
The Appellant has not established that the employment expenses that he claimed were incurred outside the metropolitan area where he reported to work.
The deductions under paragraph 8(1)g) of the Act is not intended for employees who decide, for personal reasons, not to return to their homes at the end of each working day.