See Also
Dueck v. The Queen, 2014 DTC 1183 [at 3687], 2014 TCC 187 (Informal Procedure)
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Zhao v. The Queen, 2015 DTC 1128 [at 809], 2015 TCC 124 (Informal Procedure)
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Konecny v. The Queen, 2014 DTC 1125 [at 3317], 2014 TCC 114 (Informal Procedure)
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Langelier v. The Queen, 2013 DTC 1256 [at 1435], 2013 TCC 322 (Informal Procedure)
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Evangélist v. The Queen, 2013 DTC 1095 [at 515], 2013 TCC 62 (Informal Procedure)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 62 - Subsection 62(1) | 51 |
Wunderlich v. The Queen, 2012 DTC 1040 [at 2676], 2011 TCC 539 (Informal Procedure)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions | word used in defined term did not inform its meaning | 137 |
Dierckens v. The Queen, 2011 DTC 1136 [at 742], 2011 TCC 169 (Informal Procedure)
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Myles v. The Queen, 2010 DTC 1067 [at 2860], 2010 TCC 60 (Informal Procedure)
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Lund v. The Queen, 2010 DTC 1177 [at 3404], 2010 TCC 252 (Informal Procedure)
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Sears v. The Queen, 2009 DTC 1370, 2009 TCC 344 (Informal Procedure)
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Nagy v. The Queen, 2007 DTC 1208, 2007 TCC 394 (Informal Procedure)
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Calvano v. The Queen, 2004 DTC 2471, 2004 TCC 227
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Jaschinski v. The Queen, 2002 DTC 2183 (TCC) (Informal Procedure)
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Bayette v. The Queen, 89 DTC 701, [1989] T.C.J. No. 1001
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 62 | 45 |
Administrative Policy
S1-F3-C4 - Moving Expenses
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| Locations of other summaries | Wordcount | |
|---|---|---|
| 427 | ||
| Tax Topics - Income Tax Act - Section 62 - Subsection 62(1) | 354 | |
| Tax Topics - Income Tax Act - Section 62 - Subsection 62(3) | 399 |
15 December 2014 Internal T.I. 2012-0445361I7 F - Remboursement de frais de déménagement
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | reimbursement of moving expenses not a taxable benefit if such moving expenses otherwise deductible under s. 62 which, in the case of multiple moves, can turn on whether there is ordinary residence at each location | 418 |
| Tax Topics - Income Tax Act - Section 2 - Subsection 2(1) | criteria for determining “ordinarily resides” under s. 62 (coterminous with “ordinarily resident” under s. 250(3)) | 368 |
11 August 2014 External T.I. 2014-0525511E5 - Moving expenses
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3 March 2014 External T.I. 2014-0518791E5 F - Réinstallation admissible
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12 November 2013 External T.I. 2012-0471621E5 F - Moving expenses - eligible relocation
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 62 - Subsection 62(3) - Paragraph 62(3)(a) | costs of moving pets by air could qualify | 70 |
| Tax Topics - Income Tax Act - Section 62 - Subsection 62(3) - Paragraph 62(3)(b) | moving furniture to ultimate residence could qualify if not ordinarily residing at intermediate residence | 245 |
| Tax Topics - Income Tax Act - Section 62 - Subsection 62(3) | reasonable gas expenses but not car tune-up costs can qualify | 72 |