Daniels v. Canada (Attorney General), 2004 DTC 6276, 2004 FCA 125 -- summary under Subparagraph 6(1)(b)(vii.1)

The Court rejected the taxpayer's submission that as a councillor with the County of Newell in Alberta, his place of business was the whole of the applicable County Division and found that an allowance received by him for travel between his home and the place of Council meetings was taxable on the basis of jurisprudence establishing that travel expenses incurred by a taxpayer in travelling to and from his home to his place of work are considered personal expenses.