Claiming a deduction for transport expenses when carrying bulky equipment

As a general rule, expenses relating to travel between home and work (and vice versa) are non-deductible. A number
of exceptions to this principle exist, including for situations that require bulky equipment be transported to and from
work. In order for transport expenses to be deductible under this “bulky equipment” exception, it is usually necessary
that all of the following conditions are satisfied. The taxpayer will also need to substantiate the expenses by keeping
appropriate records of the travel, such as the time, dates, distance, etc.