10 December 2013 External T.I. 2013-0481171E5 - Home Office Expenses -- summary under Subparagraph 8(13)(a)(ii)

After noting that "to meet" means for "(two or more people) [to] come into each other's company" and "that some informal Tax Court of Canada decisions have held that the phrase "meeting customers" may include meetings held by telephone," CRA stated:

[T]he phrase "meeting customers or other persons"… includes only face to face encounters.

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