See Also
Ellaway v. The Queen, 2019 TCC 118
The taxpayer was an Australian resident who moved from Australia to Canada in February 2016 to take up employment as a doctor, and became a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Interpretation Bulletins, etc. | IT Bulletins do not create estoppels | 134 |
Zhao v. The Queen, 2015 DTC 1128 [at 809], 2015 TCC 124 (Informal Procedure)
The taxpayer underwent a "lateral transfer" within the same department, from an hourly CAM programmer to a salaried CAD/CAM developer. He...
Dueck v. The Queen, 2014 DTC 1183 [at 3687], 2014 TCC 187 (Informal Procedure)
Hogan J found that the taxpayer's move to a smaller home was for personal reasons, and that he was unable to establish that he moved in order to...
Konecny v. The Queen, 2014 DTC 1125 [at 3317], 2014 TCC 114 (Informal Procedure)
The taxpayer, a teacher for the Toronto District Schoolboard, spent a summer in Ottawa working for their schoolboard. Bocock J found that his...
Langelier v. The Queen, 2013 DTC 1256 [at 1435], 2013 TCC 322 (Informal Procedure)
Favreau J found that the taxpayer's move in 2010, 70 kilometers closer to the place she worked since 1996, was not an eligible relocation because...
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...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 62 - Subsection 62(1) | 53 |
Wunderlich v. The Queen, 2012 DTC 1040 [at 2676], 2011 TCC 539 (Informal Procedure)
The taxpayer lived in Toronto. He worked in Burlington beginning in 2004, was promoted to management in 2007, and moved to Oakville in 2008, 50...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions | word used in defined term did not inform its meaning | 155 |
Dierckens v. The Queen, 2011 DTC 1136 [at 742], 2011 TCC 169 (Informal Procedure)
The taxpayer, a schoolbus driver, was laid off for July and August of each year and rehired in September. One year, she moved from her home 47...
Myles v. The Queen, 2010 DTC 1067 [at 2860], 2010 TCC 60 (Informal Procedure)
The taxpayer moved from his house in Abbotsford B.C. to an apartment in Victoria in 2006 for health reasons, and from there to a Victoria house in...
Lund v. The Queen, 2010 DTC 1177 [at 3404], 2010 TCC 252 (Informal Procedure)
The route proposed by the Crown between the taxpayer's old residence and his new work location, which involved traveling on a busy six-lane...
Sears v. The Queen, 2009 DTC 1370, 2009 TCC 344 (Informal Procedure)
The taxpayer was found not to have moved the residence at which he ordinarily resided from St. John, New Brunswick (where his family continued to...
Nagy v. The Queen, 2007 DTC 1208, 2007 TCC 394 (Informal Procedure)
Bowman C.J. rejected the submission of the Crown (at para. 11) that distance for purposes of the 40 kilometre test should be determined by "a...
Calvano v. The Queen, 2004 DTC 2471, 2004 TCC 227
When the taxpayer received a new position in Vancouver, he and his family moved from their Brampton home to an apartment there and then, 19 months...
Jaschinski v. The Queen, 2002 DTC 2183 (TCC) (Informal Procedure)
In March 1998 the taxpayer, following a promotion, moved from Calgary to a purchased home in Mississauga, and in December 1999 moved from the home...
Bayette v. The Queen, 89 DTC 701, [1989] T.C.J. No. 1001, [1990] 1 CTC 2001
In considering whether there is a time limit on an "eligible relocation," Taylor J. stated:
I was satisfied from the evidence and testimony that...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 62 | 47 |
Administrative Policy
S1-F3-C4 - Moving Expenses
4 conditions
4.3 An eligible relocation of an employee and a self-employed individual is a move in respect of which all of the following...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 631 | ||
| Tax Topics - Income Tax Act - Section 62 - Subsection 62(1) | 442 | |
| Tax Topics - Income Tax Act - Section 62 - Subsection 62(3) | 462 |
15 December 2014 Internal T.I. 2012-0445361I7 F - Remboursement de frais de déménagement
CRA stated that “the reimbursement by an employer of an employee’s moving expenses, does not constitute a taxable benefit…where those...
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|---|---|---|
| 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 | 436 |
| 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)) | 381 |
11 August 2014 External T.I. 2014-0525511E5 - Moving expenses
The taxpayer accepted a permanent position for the same job which he previously had been filling as a casual employee, and relocated 40 kilometers...
3 March 2014 External T.I. 2014-0518791E5 F - Réinstallation admissible
Due to one-way streets, the distance between the old residence and the new work location is less than 40 kilometers greater than the distance...
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...
| 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 | 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 |
| Tax Topics - Income Tax Act - Section 62 - Subsection 62(3) | reasonable gas expenses but not car tune-up costs can qualify | 81 |
5 November 2012 External T.I. 2012-0458801E5 F - Frais de déménagement
Must a taxpayer must have a "new work location" in order for a relocation of the taxpayer to qualify as an "eligible relocation"? CRA responded:
2 November 2012 External T.I. 2012-0440241E5 - moving expenses - expanded territory
As a result of an expansion in the sales territory to be serviced by a sales manager, the individual decides to relocate to a more central...
28 February 2012 External T.I. 2011-0423201E5 F - Frais de déménagement
The correspondent held part-time jobs with three different employers for 10 years and then secured a full-time job with one of those employers,...
29 July 2003 External T.I. 2003-0009115 F - FRAIS DE DEMENAGEMENT
An employee working for Aco accepted a new position with Bco, whose place of business was in the same building as Aco. However, due to the...