Lamarre J found that there was nothing in s. 62(1) that required that moving expenses be incurred in the year they are deducted rather than a prior year. Therefore, the taxpayer's expenses for moving his belongings to a friend's house in 2010 gave rise to a deduction in 2012 when he finally found employment.
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Drupal 7 entity type
Node
Drupal 7 entity ID
338521
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