Dierckens v. The Queen, 2011 DTC 1136 [at at 742], 2011 TCC 169 (Informal Procedure) -- attach -- Eligible Relocation
annual seasonal hiring
Eligible Relocation
Bayette v. The Queen, 89 DTC 701, [1989] T.C.J. No. 1001, [1990] 1 CTC 2001 -- attach -- Eligible Relocation
2 November 2012 External T.I. 2012-0440241E5 - moving expenses - expanded territory -- attach -- Eligible Relocation
11 August 2014 External T.I. 2014-0525511E5 - Moving expenses -- attach -- Eligible Relocation
new responsibilities not assumed
Konecny v. The Queen, 2014 DTC 1125 [at at 3317], 2014 TCC 114 (Informal Procedure) -- attach -- Eligible Relocation
summer job between full-time teaching work was not part of an "eligible relocation"
Zhao v. The Queen, 2015 DTC 1128 [at at 809], 2015 TCC 124 (Informal Procedure) -- attach -- Eligible Relocation
"new work location" requires a change in work location
Langelier v. The Queen, 2013 DTC 1256 [at at 1435], 2013 TCC 322 (Informal Procedure) -- attach -- Eligible Relocation
no new responsibilities at current job
Evangélist v. The Queen, 2013 DTC 1095 [at at 515], 2013 TCC 62 (Informal Procedure) -- attach -- Eligible Relocation
no requirement to deduct expenses in the year they are incurred
Myles v. The Queen, 2010 DTC 1067 [at at 2860], 2010 TCC 60 (Informal Procedure) -- attach -- Eligible Relocation
short-term emergency tenancy
Calvano v. The Queen, 2004 DTC 2471, 2004 TCC 227 -- attach -- Eligible Relocation
Pages
