The taxpayer, who maintained a family home in Newfoundland, spent 2006 working as a journeyman lineman on projects in Virginia and California.
In rejecting the Crown's submission that the taxpayer was not required to be away from the employer's place of business because that place of business was the site trailer that he reported to daily, Pizzitelli, J. noted that the trailer was progressively moved through a larger geographical area, and that the US employer maintained various offices in the US, none of which was located at any of the projects.