I can't, offhand, think of a specific example. It might be important to clarify that. Both of the deductions provide that expenses that are deducted under one cannot be deducted under the other, so the same expense couldn't be deducted twice under the two different deductions.
The concern is more that there are two different deductions in the Income Tax Act that have very similar purposes and apply in many of the same situations and very similar situations. From an administrative perspective and from a public confusion perspective, that's the concern.