Regarding whether expenses incurred by salespersons employed by a securities firm could satisfy s. 8(1)(f)(ii), CCRA stated:
[S]ubparagraph 8(1)(f)(i) is satisfied where it is implicitly understood that the employee is required to perform certain duties away from the employer's place of business, and failure to comply with the implied requirement would likely result in unsatisfactory performance, or where the employee and employer agree that satisfactory performance can only be achieved by performing certain duties away from the employer's place of business.