Dierckens v. The Queen, 2011 DTC 1136 [at at 742], 2011 TCC 169 (Informal Procedure) -- summary under Eligible Relocation

The taxpayer, a schoolbus driver, was laid off for July and August of each year and rehired in September. One year, she moved from her home 47 kilometers from her place of work to a home one kilometer from her workplace. Webb J. rejected the Minister's argument that the taxpayer's deduction should be denied because the move was not to a "new work location." In the definition of "eligible relocation," the term "new work location" is defined in clause (a)(i) as the location in Canada in which the relocation enables the taxpayer to work. The word "new" serves only to distinguish the "new work location" from the previous one. It does not impose an additional requirement that the work location be "new" in the sense of being recent, or "new" in the sense of being a place the taxpayer has never worked before.