Zembal v. The Queen, 2011 DTC 1119 [at at 668], 2011 TCC 145 (Informal Procedure) -- summary under Paragraph 8(1)(h.1)

The taxpayer, a bulldozer operator, used his vehicle to transport and store tools which were essential for bulldozer maintenance. Sheridan J. found that the taxpayer's motor vehicle expenses for driving to and from his construction site and to various other of his employer's sites were deductible, given that, as a practical matter, carrying the tools around with him was a job requirement. However, he disallowed a portion of the deductions in respect of the expenses the taxpayer would have incurred in driving to and from the employer's place of business at the start and end of his workday, had he actually done so.