Hardwired Towel Warmer

I am planning out a bathroom reno (in Ontario) and would like to include a hardwired heated towel rack that is on a circuit that has a GFCI outlet (before the electrical box for the towel rack). Again it's hardwired so there will not be an outlet. The control switch for it will be wired where the light switch is which is over 3 feet from the tub.

My question is, how far from the tub/shower should the towel rack be. The code seems a bit unclear on this, and 1 meter seems to be a bit much given unheated towel racks are usually within reach of a shower.

Thanks in advance.