What is meant by “reports to work” in Reg. 102(1). CRA responded (TI translation):
Generally, a place of work is not an establishment of an employer unless the latter is the owner or tenant. Thus, a telecommuter with a home office would not be considered to be reporting to work at an establishment of the employer when exercising his or her functions. …
Generally, the CRA considers that a presence on a weekly basis at the establishment of the employer, for a duration of the equivalent of a typical day’s work of the employee in fulfilling the employee’s normal workload, is sufficient to lead to a conclusion that the employee reports to work there. …
[A]n employee who is not considered as reporting to a given establishment of the employer will be deemed to report for work at the establishment of the employer from which the remuneration is paid by virtue of subsection 100(4)… .