Blackburn c. La Reine, 2008 DTC 2937, 2007 TCC 284 (Informal Procedure) -- summary under Paragraph 8(1)(h)

By services, 28 November, 2015

Jorré J. at para. 42:

If an individual who lives in one city takes a job in another city that is very far from his or her home, he or she cannot deduct the costs incurred by the choice not to move. That includes not only transportation, but also food and lodging. However, the Act provides for the deduction of moving expenses.

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Topic
Income Tax Act - s. 8(1)(h)
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Drupal 7 entity type
Node
Drupal 7 entity ID
338844
Extra import data
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