Section 62

Cases

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

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Templeton v. The Queen, 97 DTC 5216 (FCTD)

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Giannakopoulos v. The Queen, 95 DTC 5477 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Context 77

Mallett v. The Queen, 92 DTC 6537 (FCTD)

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Words and Phrases
ordinarily resident

The Queen v. Collin, 90 DTC 6369 (FCTD)

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

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

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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 42

Gold v. The Queen, 77 DTC 5430, [1977] CTC 616 (FCTD)

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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)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 62 - Subsection 62(3) lodging v. room and board 97

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

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McLay v. MNR, 92 DTC 2260 (TCC)

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Rennie v. MNR, 90 DTC 1050 (TCC)

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

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Administrative Policy

5 January 1995 Income Technical News, No. 6

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22 June 1994 T.I. 941519 (C.T.O. "Delay in Moving after Job Relocation")

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2 December 1993 T.I. 931319 (C.T.O. "Moving Expenses - GST on New Home Purchase")

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

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

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91 CPTJ - Q.23

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

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88 C.R. - Q.53

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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)

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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 158
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 103

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 248 - Subsection 248(1) - Eligible Relocation no requirement to deduct expenses in the year they are incurred 51

Administrative Policy

S1-F3-C4 - Moving Expenses

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

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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 286

Subsection 62(3)

Cases

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

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See Also

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

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 62 employer's conduct prolonged move 173

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

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

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Words and Phrases
sale

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

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

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

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Administrative Policy

S1-F3-C4 - Moving Expenses

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

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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 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 382
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

26 June 1995 Memorandum 950955 (C.T.O. "Moving Expenses")

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 62 - Subsection 62(3) 25

26 June 1995 Memorandum 950955 (C.T.O. "Moving Expenses")

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 62 - Subsection 62(3) 53

Paragraph 62(3)(a)

Administrative Policy

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 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 382
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

Paragraph 62(3)(b)

Administrative Policy

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 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 382
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) reasonable gas expenses but not car tune-up costs can qualify 72

Paragraph 62(3)(f)

Administrative Policy

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

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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 298