Travel from Home to Work: A Long Commute Is Still Personal

A June 23, 2026 Tax Court of Canada case examined whether a taxpayer could deduct lodging, vehicle, hydro and internet expenses incurred because he worked several hours away from his family residence.

The taxpayer lived in Kimberley, British Columbia. Unable to find suitable work nearby, he accepted employment first in Salmon Arm and later in Kelowna, both requiring drives of more than five hours from his home.

Because his spouse did not wish to relocate, the taxpayer rented apartments closer to his workplaces and returned home once or twice each month.

Taxpayer Loses

The court concluded that the taxpayer had not demonstrated that his employment ordinarily required him to work away from his employer's place of business or at different locations.

The court reaffirmed the longstanding principle that travel between home and a regular workplace is a personal expense, regardless of whether the commute is short or extremely long.

The taxpayer also failed to support his hydro and internet claims. His employer did not confirm on Form T2200 that those costs were required as part of his employment.

Further, the taxpayer admitted there was personal internet use and had no documentation allocating the cost between personal and employment use.

CRA's denial of the expenses was upheld.

Action: A long commute does not automatically turn travel or accommodation into deductible employment expenses.