31 July 2000 External T.I. 2000-0022555 F - FRAIS DE DÉMÉNAGEMENT-RÉS. TEMPORAIRE -- attach -- Eligible Relocation
temporary new residence ignored if shift of ordinary residence is to permanent residence
Eligible Relocation
29 July 2003 External T.I. 2003-0009115 F - FRAIS DE DEMENAGEMENT -- attach -- Eligible Relocation
moving to a new employer in the same building (with longer hours) potentially could be grounds for an eligible relocation
Ellaway v. The Queen, 2019 TCC 118 -- attach -- Eligible Relocation
no moving expense deduction was available for a move to Canada
28 February 2012 External T.I. 2011-0423201E5 F - Frais de déménagement -- attach -- Eligible Relocation
move following shift from part-time to full-time at same employer did not qualify
5 November 2012 External T.I. 2012-0458801E5 F - Frais de déménagement -- attach -- Eligible Relocation
move can relate to an existing workplace if there is a causal link
3 March 2014 External T.I. 2014-0518791E5 F - Réinstallation admissible -- attach -- Eligible Relocation
40-kilometre test is met if it is met going home from work but not to work
12 November 2013 External T.I. 2012-0471621E5 F - Moving expenses - eligible relocation -- attach -- Eligible Relocation
a multiple move may consist of one or more eligible relocations, and if there is one eligible relocation from Residence 1 to 3, the intermediate moving costs can be deductible
15 December 2014 Internal T.I. 2012-0445361I7 F - Remboursement de frais de déménagement -- attach -- Eligible Relocation
expenses re selling a Canadian home after a 2nd relocation abroad are non-deductible if no ordinary residence at 1st location abroad
S1-F3-C4 - Moving Expenses -- attach -- Eligible Relocation
Dueck v. The Queen, 2014 DTC 1183 [at 3687], 2014 TCC 187 (Informal Procedure) -- attach -- Eligible Relocation
move was for personal reasons
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