Delancy v. The Queen, 2004 DTC 2907, 2004 TCC 465 (Informal Procedure) -- summary under Paragraph 8(1)(h)

The taxpayer, who was a U.S. resident, and was employed as a football player by the Toronto Argonauts and the Calgary stampeders, sought to deduct his hotel and other living expenses incurred while living in the same city as the football club for which he worked. These expenses were not deductible as they were not incurred away from his ordinary place of work.