Does an employee's home constitute an employment location?

The fact that an employee might choose to “squeeze in” some of his or her employment work at his or her home (such as taking and making employment work calls from home, or drafting presentations at home), does not without more constitute the home as being an employment location. In McCreath v. The Queen, 2008 TCC 595 this Court per Campbell, J. found that an individual with an assigned office at his employer’s work location 55 kilometres from his home who nevertheless chose to do most of his employment work from his home did not thereby establish his home as a location of employment so as to be able to justify non-reporting of a per kilometre allowance paid by the employer for the taxpayer’s travel from his home to the employer’s work location where the employee had an office; and as well for that taxpayer’s travel from the home to other locations in the same geographic area for employment related work.