The general rule is that, if it's a personal expense, it's not deductible, even if you're carrying on a business. That's interpreted to mean that, if you're commuting to and from work, then any of those expenses are not deductible. If you're working at different places every couple of months, I don't know exactly where the CRA draws that line, but the general rule is that travel between work and home is not deductible for business purposes as well as employment purposes.
