http://decision.tcc-cci.gc.ca/tcc-cci/decisions/en/item/72940/index.do 
Steubing v. The Queen (July 23, 2014 – 2014 TCC 235 ) was a case dealing with the taxpayer’s claims for employment expenses in connection with his job in power line maintenance and construction in Alberta.
[1] David Steubing is employed in power line maintenance and construction in various locations in Alberta. This appeal concerns the 2010 taxation year, in which Mr. Steubing claimed a deduction for employment expenses in the amount of $43,611 and a corresponding GST rebate. The reassessment at issue reduced these amounts to $2,934, for employment expenses, and $139.71, for the GST rebate.
The court rejected his claims for tools (below the statutory minimum), clothing (paid by the employer), meals (paid by the employer) and depreciation on a trailer he used while on job sites (not a motor vehicle). The court permitted 80% of fuel and insurance expenses for his truck. He was entitled to roughly one third of this cell phone expenses and a very limited amount of miscellaneous truck expenses. In the end he received roughly 18% of the disallowed amounts:
[35] The appeal will be allowed on the basis that additional expenditures in the amount of $7,005 will be allowed as a deduction in computing income and a corresponding GST rebate will be allowed. Each party will bear their own costs.