Personal Use of an Automobile
“Personal use” of an automobile by an employee (or by a person related to the employee) means any non-business use of the automobile. We consider the use of an employer's automobile by an employee to travel between home and the usual workplace to be personal use of the automobile, even if the employee is required to return to work after regular hours.
However, if you ask or allow an employee (such as a travelling sales representative) to go directly from home to a place other than his or her usual workplace (or to return home from such a place), the employee is not considered to be using the automobile for personal purposes.
A usual workplace is, as a rule, a fixed location to which the employee regularly reports to perform his or her duties, and is not necessarily the location of your head office.
An employee may have more than one usual workplace to which he or she must regularly report to perform his or her duties (for example, a client's office). An employee may also not have a usual workplace and instead report to multiple places.
A place may be considered an employee's usual workplace even if the employee works in this place on a periodic basis several times a year. For example, if an employee works in a place for a few months, it may be considered his or her usual workplace.