Favreau J found that the taxpayer's move in 2010, 70 kilometers closer to the place she worked since 1996, was not an eligible relocation because her place of employment could not reasonably be considered a "new work location." The case was distinguishable from Wunderlich because there was no compelling evidence that she had taken on new responsibilities (especially in that there was no change in her salary).
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no new responsibilities at current job
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
337222
Extra import data
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