The taxpayer underwent a "lateral transfer" within the same department, from an hourly CAM programmer to a salaried CAD/CAM developer. He reported to the same person and the terms of his existing employment agreement continued into the new position. Because of his expanded responsibilities, he moved more than 40 kilometers closer to work, incurring $31,188 in moving expenses.
Masse DJ upheld the disallowance of the taxpayer's moving expenses. Although acknowledging the contrary finding in Wunderlich, Masse DJ concluded (at para. 15):
I am of the view that Parliament has intentionally chosen to use the word "new" in the expression "new work location" ... . The expression "the new work location" appears several times in both subs. 62(1) and subs. 248(1) of the Act. Each word in an enactment must be given meaning. It cannot be concluded that the word "new" as used in these provisions of the Act are merely surplusage.