Ménard c. La Reine, 2006 DTC 2515, 2004 TCC 516 -- summary under Paragraph 8(1)(h)

The taxpayer was a longshoreman employed by the Maritime Employers' Association. Because each of the docks of the Port of Montreal at which he worked was operated independently by separate companies, each dock constituted a separate place of business or a "different place". However, the taxpayer was not ordinarily required to carry on his duties at different docks in the course of a shift and his contract of employment did not stipulate that he must pay his travel expenses. Accordingly, travel expenses incurred in driving between docks, or between his home and docks, were not deductible.