Words and Phrases - "ordinarily reside"
12 November 2013 External T.I. 2012-0471621E5 F - Moving expenses - 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
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Words and Phrases
ordinarily reside| 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 | 78 |
| 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 | 257 |
| Tax Topics - Income Tax Act - Section 62 - Subsection 62(3) | reasonable gas expenses but not car tune-up costs can qualify | 78 |
15 December 2014 Internal T.I. 2012-0445361I7 F - Remboursement de frais de déménagement
criteria for determining “ordinarily resides” under s. 62 (coterminous with “ordinarily resident” under s. 250(3))
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Words and Phrases
ordinarily reside| Locations of other summaries | Wordcount | |
|---|---|---|
| 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 248 - Subsection 248(1) - Eligible Relocation | expenses re selling a Canadian home after a 2nd relocation abroad are non-deductible if no ordinary residence at 1st location abroad | 263 |