Personal motor vehicle use vs business use

The ridiculousness may depend on what they mean by driving “to and from work.” Does this mean they maintain an office that they work from as their primary work location, away from home?

Not everything is in the ITA. Some of these things come from court cases and CRA administrative policy. I don’t recall where the commuting interpretation comes from exactly, but it’s the sort of detail that’s very unlikely to be in the Act itself.