The taxpayer was a substitute teacher for two school boards, and would be called from time to time to work at the school boards' various locations. D'Auray J. found that the taxpayer was ineligible for deductions under s. 8(1)(h.1) because, inter alia, the taxpayer was not working away from the employers' places of business (his place of employment was the school where he was assigned to teach), and the school board refused to issue the required certificate under s. 8(10) (T2200).
The taxpayer argued that, in exceptional circumstances, a T2200 certificate should not be required - for example, where an employer wrongly refuses to issue the certificate (see Brochu, 2010 TCC 274). D'Auray J. did not address this argument directly, but appears to have addressed it indirectly when he noted that the taxpayer "[had] not established that [the school board] acted unreasonably or in bad faith in not providing him with a T2200 form" (para. 76).