The taxpayer was required to include in his income a per-kilometre travel allowance paid to him by his employer, the Nova Scotia Liquor Corporation, for travel between his home office and the NSLC office approximately 55 kilometres away. Campbell, J. stated (at para. 12):
"I do not believe that the decisions in Campbell [2003 DTC 420], Toutove [2006 DTC 2928] can be extended to cases, such as this, where a taxpayer makes a personal decision to work from home when the employer has provided and maintains a regular office for his use."