Hoedel v. The Queen, 86 DTC 6535, [1986] 2 CTC 419 (FCA) -- summary under Subparagraph 8(1)(h)(ii)

The taxpayer, who was a member of the Canine Division of the Regina Police Department, was provided with a vehicle that was specially adapted for transporting his dog and a general allowance of $70 per month. Transportation of the dog on his off-duty hours was a condition for him to be a member of the Canine Division in the sense that non-compliance with that condition "would likely result in a bad performance evaluation which could affect a member's future in the police force for years to come. "The taxpayer accordingly was entitled to deduct expenses incurred in transporting the dog between home and the police station, as well as increased expenses on trips of a purely personal character.