Regarding the deductibility of automobile expense incurred by an employee, with a fully remote work arrangement, in connection with an occasional visit to the office from the home office, CRA stated:
[T]raveling between an employee’s home, including a home office, and a regular place of employment (RPE) is generally considered personal travel … .
… In this case, “regular” means there is some degree of frequency or repetition in the employee’s reporting to that particular location in a given pay period, month, or year. … For example, a work location may be considered to be a RPE of 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. Depending on the circumstances, an employee may have more than one RPE. …
… [Although] Gardner … held that motor vehicle expenses related to an employee’s travel between their home office and the employer’s principal place of business were deductible employment expenses under paragraph 8(1)(h.1) … the CRA’s general position on travel between an employee’s home or home office and a location that is a RPE for that employee remains unchanged.
However, where it can be established that an employee’s circumstances are factually similar to Gardner and all of the requirements in paragraph 8(1)(h.1) and subsection 8(10) of the Act are met, such motor vehicle expenses incurred by an employee would be deductible as employment expenses.