Words and Phrases - "moving expenses"

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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

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