Angus – Tax Court finds that the taxpayer’s move was made for personal reasons, so that his moving expenses were non-deductible

Spiro, J. admitted into evidence an email sent by the taxpayer which effectively indicated that his primary reason for moving his residence from Vancouver to Salt Spring Island was personal (i.e., upset of his partner regarding arson attempts next to their Vancouver home), rather than to be closer to work on Vancouver Island. Accordingly, his relocation expenses of over $130,000 did not qualify as being for an eligible relocation.

Neal Armstrong. Summaries of Angus v. The King, 2025 TCC 121 under s. 248(1) – eligible relocation – (a)(i), and General Concepts – Evidence.