Facts

You (the team) are in the process of preparing Philip Daviss 2014 individual income tax return. Katie Jones, the tax partner on the Wilson account, calls you into her office and tells you about a conversation she just had with the client.

Philip Davis is a full-time electrician employed by the Exeter Hotel. Even though Davis works exclusively at the hotel, he feels that he should be entitled to deduct at least some of the cost of operating his personal vehicle (a van). Every day, Davis transports to and from work several thousand pounds of electrical parts, equipment, and tools.

The Exeter Hotel does not provide a convenient, well-protected location for Davis to store the various electrical items. Accordingly, the van has a customized interior with appropriate shelves and cabinets for the electrical items. The van, which is also used by Philip as a personal vehicle, was purchased on April 1, 2014 at a cost of $19,000, which includes $2,000 for the customized interior.

Issues

• Can Davis claim any of his transportation expenses as a deduction on his 2014 income tax return?
• If yes, where on his tax return would the deduction be claimed?