Lund v. The Queen, 2010 DTC 1177 [at at 3404], 2010 TCC 252 (Informal Procedure) -- summary under Eligible Relocation

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 highway, would not have satisfied the 40-kilometre test, whereas a route advanced by the taxpayer, which he claimed would have taken less time during the morning rush hour than the route proposed by the Crown, would have satisfied the 40-kilometre test. Given that the relevant test is not based on the route which takes the least amount of time but, rather, is based on the shortest normal route (with the route being proposed by the Crown being one that was frequently used by commuters), the taxpayer did not satisfy the "eligible relocation" 40-kilometre test.