Generally employees are not able to claim motor vehicle expenses travelling to and from work. Truck drivers however are able to claim motor vehicle expenses to and from work if they carry equipment that is required to carry out their duties on that particular day.
And the equipment is sufficiently bulky and or heavy so as to make it impractical to
Transport the items other than by use of the driver’s own vehicle.
If a driver has to stay away from home for 24 hours or more and takes the following equipment : Fridge, tool box, truck cleaning equipment, change of clothes, bedding etc. Provided this is large and bulky equipment the driver would be able to claim motor vehicle expenses for travelling to and from work.