Section 62

Cases

James v. Canada, 2003 DTC 5269, 2003 FCA 164

The taxpayer, who had no income from employment or from carrying on business at a new work location from which to deduct moving expenses, was not...

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Templeton v. The Queen, 97 DTC 5216, [1998] 3 CTC 207 (FCTD)

The taxpayer, who maintained a home office at his principal residence in Penetanguishene although he rented a residence in Toronto as a place to...

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Giannakopoulos v. The Queen, 95 DTC 5477, [1995] 2 CTC 316 (FCA)

In finding that the 40-kilometre distance should be measured on the basis of the shortest normal route to the travelling public rather than in a...

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Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Context 83

Mallett v. The Queen, 92 DTC 6537, [1992] 2 CTC 229 (FCTD)

A government employee (who was deemed under s. 250(1) to be resident in Canada) was told in the spring of 1985 that she would be transferred from...

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Words and Phrases
ordinarily resident

The Queen v. Collin, 90 DTC 6369, [1990] 2 CTC 92 (FCTD)

In order to enter into an agreement for the sale of his home, the taxpayer agreed to pay $5,811 to the purchaser's mortgage lender in order to...

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Rath v. The Queen, 82 DTC 6175, [1982] CTC 207 (FCA)

Neither losses sustained when household and other goods were destroyed by a warehouse fire in the course of a move, nor the costs of replacement...

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Storrow v. The Queen, 78 DTC 6551, [1978] CTC 792 (FCTD)

"Only outlays incurred to effect the physical transfer of the taxpayer, his household and their belongings to the new residence are deductible"....

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Words and Phrases
moving expenses
Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions "includes" does not subtract ordinary meaning 46

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...

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Words and Phrases
moving expenses

See Also

Sirivar v. The Queen, 2014 DTC 1052 [at 2925], 2014 TCC 24 (Informal Procedure)

The taxpayer, a CRA employee, relocated from Ottawa to Toronto to take a new position with CRA. Before having a chance to purchase a Toronto...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 62 - Subsection 62(3) lodging v. room and board 103

Higgins v. The Queen, 96 DTC 1291 (TCC)

The "shortest normal route" for the taxpayer to take to his new place of employment was by ferry, a distance of under 20 kilometres, even though...

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McLay v. MNR, 92 DTC 2260, [1992] 2 CTC 2649 (TCC)

No portion of the capital loss realized by the taxpayer when he sold his Vancouver home in connection with his relocation to Newfoundland was...

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Rennie v. MNR, 90 DTC 1050, [1990] 1 CTC 2141 (TCC)

In 1981 the taxpayer deducted expenses in moving from the family home in Montreal to a temporary residence in Edmonton and in 1983 he deducted...

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Bayette v. The Queen, 89 DTC 701, [1989] T.C.J. No. 1001, [1990] 1 CTC 2001

An individual who changed his job location in December 1981, but commuted 110 kilometres daily until his move in October 1986 "by reasons of poor...

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Administrative Policy

5 January 1995 Income Technical News, No. 6

The 40-kilometre distance is to be measured as the shortest normal route available to the travelling public.

22 June 1994 External T.I. 9415195 - DELAY IN MOVING AFTER JOB RELOCATION

Where the taxpayer was required to change work locations on February 1992, listed his house for sale but because of market conditions was unable...

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2 December 1993 9313197 - Moving Expenses—GST on New Home Purchase

GST paid on the purchase of a new home is not considered a tax "imposed on the transfer or registration of title" to a new residence as described...

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22 June 1993 T.I. (Tax Window, No. 32, p. 21, ¶2624)

The cost of moving a house with its contents is deductible where such cost is not more than the estimated cost of moving the personal effects...

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4 March 1992 T.I. (Tax Window, No. 17, p. 23, ¶1780)

Any moving expenses incurred by a doctoral graduate from a foreign university to move to or from Canada in respect of a fellowship to engage in...

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91 CPTJ - Q.23

Re deduction of moving expenses where a student moves outside Canada to attend school.

2 July 1991 T.I. (Tax Window, No. 5, p. 20, ¶1331)

Re deductibility of moving expense incurred by university instructors employed in one city who are granted a leave of absence to pursue studies at...

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88 C.R. - Q.53

A taxpayer receiving a moving allowance in connection with a temporary move to the United States will not be allowed to deduct moving expenses,...

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Articles

Finley, "Staggered Relocations May Disqualify Moving Expenses", Taxation of Executive Compensation and Retirement, November 1990, p. 358.

Subsection 62(1) - Moving expenses

See Also

Olney v. The Queen, 2014 DTC 1193 [at 3732], 2014 TCC 262 (Informal Procedure)

C Miller J found that the taxpayer (who had a severe disability) could not treat the cost of a "scouting trip" into Calgary as part of her moving...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(b.1) "attendant care" needs an "attendant" but otherwise is broadly construed 170
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(l.9) "general supervision" included doctor's giving of instructions, via the patient, to a personal trainer 111

Evangélist v. The Queen, 2013 DTC 1095 [at 515], 2013 TCC 62 (Informal Procedure)

Lamarre J found that there was nothing in s. 62(1) that required that moving expenses be incurred in the year they are deducted rather than a...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Eligible Relocation no requirement to deduct expenses in the year they are incurred 53

Administrative Policy

S1-F3-C4 - Moving Expenses

Payment by spouse

4.15 Any portion of an individual’s moving expenses paid by someone else is not eligible for deduction by the individual....

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3 June 2013 External T.I. 2013-0486911E5 F - Frais de déménagement- réinstallations multiples

In 2011, due to a change in employment, the taxpayer moved from the taxpayer’s old residence ("Residence A") to an apartment ("Residence B") in...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 62 - Subsection 62(3) - Paragraph 62(3)(f) inspection fee for new residence not included 306

Paragraph 62(1)(c)

Administrative Policy

22 August 2007 External T.I. 2007-0242721E5 F - Frais de déménagement engagés par un étudiant

Can a student can deduct moving expenses, originally incurred in order to attend a post-secondary institution, against employment income related...

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Subparagraph 62(1)(c)(ii)

Finance

2018 APFF Financial Strategies and Instruments Roundtable, Q.9

Students can only deduct their eligible expenses of moving 40 kilometres closer to their postsecondary institution from scholarship and research...

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Subsection 62(3)

Cases

Johnston v. Canada, 2003 DTC 5295, 2003 FCA 185

When the taxpayer moved to Winnipeg, he received two mortgage loans on his Toronto home to finance the acquisition of a Winnipeg home, and then...

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See Also

Sirivar v. The Queen, 2014 DTC 1052 [at 2925], 2014 TCC 24 (Informal Procedure)

In the course of finding that the taxpayer's nearly $5000 of room rental costs (over 20 weeks) in the course of a move were deductible as moving...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 62 employer's conduct prolonged move 181

Vollmer v. The Queen, 2011 DTC 1139 [at 752], 2011 TCC 174 (Informal Procedure)

The taxpayers' legal fees associated with a move were not deductible as part of an eligible relocation, given that they were incurred to defend...

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Renaud v. The Queen, 2010 DTC 1094 [at 2994], 2010 2010 TCC 76

The taxpayer made an eligible relocation to a residence in another town. Rather than sell his old residence, he rented it, which effected a...

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Words and Phrases
sale

Beaudoin v. The Queen, 2005 DTC 282, 2005 TCC 94 (Informal Procedure)

The taxpayer's employer moved locations in 1997, but the taxpayer maintained his home in the first location until the fall of 2003, when he moved...

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Jaggers v. The Queen, 97 DTC 1317 (TCC)

The taxpayer was able to deduct the costs associated with his move to a new residence and those associated with the sale of his former residence...

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Graham v. The Queen, 97 DTC 1074 (TCC)

The taxpayer, who was transferred by his employer (the Federal Government) from Ottawa to Victoria in November 1992, moved immediately to Victoria...

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Administrative Policy

S1-F3-C4 - Moving Expenses

List of eligible moving expenses

4.22 Under subsection 62(3), moving expenses that are eligible include ...

a) travel costs, including reasonable...

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14 August 2014 External T.I. 2014-0527271E5 - Moving expenses

CRA… provides spouses and common-law partners with some flexibility in claiming moving expenses. The CRA allows the spouses or common-law...

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12 November 2013 External T.I. 2012-0471621E5 F - Moving expenses - eligible relocation

In commenting on the eligibility of the expenses of a tune-up of the taxpayer’s car before a move, CRA stated:

We are of the view that the...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Eligible Relocation a multiple move may consist of one or more eligible relocations, and if there is one eligible relocation from Residence 1 to 3, the intermediate moving costs can be deductible 416
Tax Topics - Income Tax Act - Section 62 - Subsection 62(3) - Paragraph 62(3)(a) costs of moving pets by air could qualify 84
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 269

26 June 1995 Internal T.I. 9509556 - MOVING EXPENSES

"Mortgage interest costs on the old residence are neither a selling cost nor a moving expense. If the interest cost of continuing to hold the old...

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26 June 1995 Internal T.I. 9509556 - MOVING EXPENSES

Mortgage interest expenses on the former residence do not qualify as a selling cost or moving expense notwithstanding the decision in McLay v....

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Paragraph 62(3)(a)

Administrative Policy

12 November 2013 External T.I. 2012-0471621E5 F - Moving expenses - eligible relocation

Can expenses of transporting the taxpayer’s cat by plane qualify? CRA responded:

We consider pets such as dogs, cats and birds to be members of...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Eligible Relocation a multiple move may consist of one or more eligible relocations, and if there is one eligible relocation from Residence 1 to 3, the intermediate moving costs can be deductible 416
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 269
Tax Topics - Income Tax Act - Section 62 - Subsection 62(3) reasonable gas expenses but not car tune-up costs can qualify 81

Paragraph 62(3)(b)

Administrative Policy

12 November 2013 External T.I. 2012-0471621E5 F - Moving expenses - eligible relocation

In 2013, the taxpayer and spouse moved from Residence A to furnished accommodation (Residence B) in order for the taxpayer’s spouse to attend a...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Eligible Relocation a multiple move may consist of one or more eligible relocations, and if there is one eligible relocation from Residence 1 to 3, the intermediate moving costs can be deductible 416
Tax Topics - Income Tax Act - Section 62 - Subsection 62(3) - Paragraph 62(3)(a) costs of moving pets by air could qualify 84
Tax Topics - Income Tax Act - Section 62 - Subsection 62(3) reasonable gas expenses but not car tune-up costs can qualify 81

Paragraph 62(3)(f)

Administrative Policy

3 June 2013 External T.I. 2013-0486911E5 F - Frais de déménagement- réinstallations multiples

In 2011, due to a change in employment, the taxpayer moved from the taxpayer’s old residence ("Residence A") to an apartment ("Residence B") in...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 62 - Subsection 62(1) where successive moves from Residences A, B and C, expense moving from B to C are non-deductible if taxpayer did not ordinarily reside at Residence B 308