Are expenses incurred by an employee in travelling to and from work deductible?

Canada (Federal), Canada

The following excerpt is from Hogg v. The Queen, 2000 CanLII 257 (TCC):

The leading case in this area is Ricketts v. Colquhoun, [1926] AC 1, which establishes the general rule that the expenses incurred by an employee in travelling to and from work are not deductible.

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