Eligible Relocation

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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Wunderlich v. The Queen, 2012 DTC 1040 [at 2676], 2011 TCC 539 (Informal Procedure)

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Words and Phrases
enable
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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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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Words and Phrases
ordinarily reside
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

2 November 2012 External T.I. 2012-0440241E5 - moving expenses - expanded territory

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