regular place of employment

Regarding the deductibility of automobile expense incurred by an employee, with a fully remote work arrangement, in connection with an occasional visit to the office from the home office, CRA stated:

An employee works alternating weeks at an employer establishment located in the city where the employee resides and at a second establishment located in a city approximately 300 km from the first establishment. In order to compensate the employee for the additional costs incurred in travelling to the distant location, the employee will be reimbursed, upon presentation of supporting documents, for reasonable accommodation and meal expenses and will be paid an allowance at a reasonable per-kilometre rate for the use of the employee's personal vehicle. CRA stated:

Where employees work outside their regular headquarters location and do not have access to their normal eating area, the employer provides a meal allowance. The Directorate stated:

[T]he regular place of employment is the place where the employee, in relation to the employee’s duties, produces reports, receives instructions or information about the employee’s duties or performs other duties related to the employee’s employment. In some cases, a home office may be the regular place of employment.

Respecting requested clarification as to when a particular work location is considered a regular place of employment for an employee, CRA stated:

[T]ravel between an employee’s home, including a home office, and a regular place of employment (RPE) is generally considered personal travel … .

An employee who is auditor at an accounting firm must travel to various of the firm's clients in a year for engagements of approximately one to two weeks per client. Is the allowance received by the employee from the firm for travel in the course of these engagements taxable?