Work Use of Vehicle
1. Travel from Home to…
  • Regular Workplace (commute) - NOT deductible
  • Second Job - NOT deductible
  • Temporary Workplace (there < 1 yr.) - Deductible only if you have regular/main job at another location
2. Travel from Regular Workplace to…
  • Second Job - Deductible
  • Temporary Workplace (there < 1 yr.) - Deductible
3. Travel from Second Job to…
  • Temporary Workplace (there < 1 yr.) - Deductible

Home Office
1. A home office area must be used exclusively & regularly for business. A valid home office is used routinely for work and can’t also have any personal use (i.e. - spare bedroom used for work & guest stays does NOT qualify).
2. Home office space must be a separate identifiable space, but it does NOT necessarily need to be marked off by a permanent partition (i.e. - room with four walls and a door).​
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