Work-related car expenses' and 'work-related travel expenses' are expenses you incur in the course of performing your job as an employee. You claim deductions for them and include the cost of trips between your home and your workplace if:
you used your car because you had to carry bulky tools or equipment that you used for work and could not leave at your workplace (for example, an extension ladder or cello)
your home was a base of employment (that is, you started your work at home and travelled to a workplace to continue your work for the same employer)
you had shifting places of employment (that is, you regularly worked at more than one site each day before returning home).