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, which resulted in a sale of the existing home and the acquisition of a new home in order to be closer to the place of full-time work. Were such moving expenses deductible? CRA responded:
[Y]ou have not changed your place of residence to obtain employment because you already had part-time employment with the same employer prior to your move. Consequently ... your moving expenses cannot be deducted from your income under section 62.