Vickers v. The Queen, 2011 DTC 1066 [at at 354], 2011 TCC 2 (Informal Procedure) -- summary under Paragraph 8(1)(h)

When the taxpayer resigned from his employment as an investment advisor at RBC, he took a job at TD Waterhouse in Ottawa. Not wanting to move his family until the end of the school year, he traveled back and forth between cities. Hogan J. (at para. 21) cited Blackburn for the proposition that "if an individual who lives in one city takes a job in another city that is very far from his or her home, he or she cannot deduct the costs incurred by the choice not to move." Therefore, the taxpayer could only deduct moving expenses and not the transportation, meal and lodging expenses for time spent in Ottawa while his family was still in Toronto.