Renaud v. The Queen, 2010 DTC 1094 [at at 2994], 2010 2010 TCC 76 -- summary under Subsection 62(3)

The taxpayer made an eligible relocation to a residence in another town. Rather than sell his old residence, he rented it, which effected a deemed disposition under s. 45(1)(a). However, Campbell J. found at para. 9 that, while "sold" means "disposed of by sale," the effect of 45(1)(a) was a disposition other than by sale. Therefore, the taxpayer was not eligible to include the s. 62(3)(f) amount in his claimed "moving expenses."