Gold v. The Queen, 77 DTC 5430, [1977] CTC 616 (FCTD)

The deductible expenses of the taxpayer's move from Montreal to Ottawa did not include the living and tuition expenses for the following year of his son who completed his high school studies in Montreal rather than coming to Ottawa to complete his final year. "[T]he words 'moving expenses' mean the expenses incurred in physically moving and in actually changing residence and certain other very specific expenses relating directly to the actual move and reinstallation and do not mean an amount to compensate for incidental disturbances or damages not related to the actual move and reinstallation in the new residence."

The purchase and sale of shares of a public company within the same month by a Revenue Canada employee gave rise to a capital loss. His investments in the stock market were relatively infrequent, he did not claim the loss as a trading loss in his return or before the Tax Review Board, and there was no evidence of any speculative borrowings.