Martorelli v. The Queen, 2010 DTC 1156 [at at 3313], 2010 TCC 216 (Informal Procedure) -- summary under Subsection 400(2)

The taxpayer worked throughout the year at a construction site 50 kilometers away from his home, for which his employer gave him a transportation allowance of $8,467. In determining whether s. 8(1)(h.1) operated so as to exclude the allowance from the taxpayer's income, Woods J. considered whether the employer's presence on the construction site was in the nature of a "permanent establishment." She stated (at para. 21): "No evidence was led as to whether this test was satisfied, such as whether the employer had a field office at the construction site."