In the course of finding that the taxpayer's nearly $5000 of room rental costs (over 20 weeks) in the course of a move were deductible as moving expenses (see summary under s. 62(1) - "moving expenses"), Hogan J stated (at para. 14):
[T]he appellant's claim is for lodging alone, which is not specifically covered by paragraph 62(3)(c). In my opinion, the provision contemplates a claim for room and board expenses. If Parliament had intended to restrict lodging to 15 days, it would have done so explicitly. Paragraph 62(3)(c) is meant to include things that might not otherwise be considered "moving expenses."