Brown v. The Queen, 2013 DTC 1035 [at at 167], 2012 TCC 452 (Informal Procedure) -- summary under Paragraph 8(1)(h)

A taxpayer who resided in Calgary regularly piloted flights between Los Angeles and Hong Kong. C Miller J found that the taxpayer could not deduct the cost of travel between Calgary and LA, given that "the law is well settled that commuting expenses, the expense of getting to and from work, are not deductible" and that "regardless of the reason for the expense, to be deductible [paragraph 8(1)(h)] clearly requires that the expenses be incurred by the employee while performing his duties" (para. 6).