Nagy v. The Queen, 2007 DTC 1208, 2007 TCC 394 (Informal Procedure) -- summary under Eligible Relocation

By services, 28 November, 2015

Bowman C.J. rejected the submission of the Crown (at para. 11) that distance for purposes of the 40 kilometre test should be determined by "a mechanical measurement of all possible routes" with "the shortest chosen, regardless of whether any reasonable person would follow such a route" and found for the taxpayer on the basis of a route that was realistic and reasonable.

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route for measurment purposes must be realistic and reasonable
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