Words and Phrases - "moving expenses"
Gold v. The Queen, 77 DTC 5430, [1977] CTC 616 (FCTD)
Summary Under
Tax Topics - Income Tax Act - Section 62The deductible expenses of the taxpayer's move from Montreal to Ottawa did not include the living and tuition expenses for the following year of...
Words and Phrases
moving expenses| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Shares | 64 |
Storrow v. The Queen, 78 DTC 6551, [1978] CTC 792 (FCTD)
Summary Under
Tax Topics - Income Tax Act - Section 62"Only outlays incurred to effect the physical transfer of the taxpayer, his household and their belongings to the new residence are deductible"....
Words and Phrases
moving expenses| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions | "includes" does not subtract ordinary meaning | 46 |