Ellaway – Tax Court of Canada finds that no moving expense deduction was available for a move to Canada

An Australian resident who moved to Canada to take up residence there was properly denied her moving expenses of $59,188 because she did not satisfy the requirement in the s. 248(1) definition of “eligible relocation” that, before the move, she ordinarily resided at a residence that was in Canada. Owen J also rejected the taxpayer’s submission that IT-178R3 was misleading in this regard and stated that, in any event, “information bulletins do not create estoppels.”

Neal Armstrong. Summaries of Ellaway v. The Queen, 2019 TCC 118 under s. 248(1) - “eligible relocation” – para. (c) and Statutory Interpretation – Interpretation Bulletins.