Toutov v. The Queen, 2006 DTC 2928, 2006 TCC 187 (Informal Procedure) -- summary under Subparagraph 8(1)(h)(i)

The taxpayer, who was employed as a programmer and was allowed to work from his home in Kingston, was required by his employer to travel, at his own expense, to Ottawa on occasion to meet and deal with clients of his employer. In finding that the travel expenses were deductible, Bowman C.J. found that in such circumstances the office of the taxpayer in his home was an extension of his employer's place of business.