Jaschinski v. The Queen, 2002 DTC 2183 (TCC) (Informal Procedure) -- summary under Eligible Relocation

In March 1998 the taxpayer, following a promotion, moved from Calgary to a purchased home in Mississauga, and in December 1999 moved from the home in Mississauga to a home in Campbellville, which was further from his place work than the Mississauga home. In finding that the taxpayer was entitled to deduct the costs of the move from Mississauga to Campbellville (including the commission paid on the sale of his Mississauga home) in addition to those incurred on the move from Calgary to Mississauga, McArthur T.C.J. accepted the taxpayer's position that he never regarded the Mississauga home as his ordinary residence and only went there as a temporary place to live.