Respecting requested clarification as to when a particular work location is considered a regular place of employment for an employee, CRA stated:
[T]ravel between an employee’s home, including a home office, and a regular place of employment (RPE) is generally considered personal travel … .
A RPE is any location where an employee regularly reports for work or performs the duties of employment. In this case, “regular” means there is some degree of frequency or repetition in the employee’s reporting to that particular work location in a given pay period, month, or year. This “place” does not have to be an establishment of the employer. For example, a work location may be considered to be a RPE for an employee even though the employee may only report to work at that particular location on a periodic basis (e.g., once or twice a month) during the year.