{"id":1326,"date":"2014-11-21T17:45:45","date_gmt":"2014-11-21T17:45:45","guid":{"rendered":"https:\/\/thor.ca\/\/blog\/?p=1326"},"modified":"2025-02-12T13:31:01","modified_gmt":"2025-02-12T21:31:01","slug":"how-to-calculate-the-distance-when-claiming-moving-expenses","status":"publish","type":"post","link":"https:\/\/www.thor.ca\/blog\/2014\/11\/how-to-calculate-the-distance-when-claiming-moving-expenses\/","title":{"rendered":"How to Calculate the Distance when Claiming Moving Expenses"},"content":{"rendered":"<p>The recent decision of\u00a0<a href=\"http:\/\/thor.ca\/blog\/wp-content\/uploads\/2014\/11\/Hauser-v-R.pdf\">Hauser v. R. 2014 TCC 328<\/a> is an illustration of the principles to be applied when determining whether moving expenses are deductible.\u00a0 The taxpayer moved in order to have a shorter commute to her new job.\u00a0 The only issue was whether her new home is at least 40 kilometers closer to her new work location such that the move would be an \u201celigible relocation\u201d as defined in subsection 248(1) of the <em>Income Tax Act<\/em>.<\/p>\n<p>The Minister argued that the distance should be measured by a major urban road.\u00a0 If that is the appropriate method of measurement, the new home is only 25 kilometers closer to the new work location.<\/p>\n<p>The taxpayer argued that the preferred route of travel is a freeway around the city to bypass detours and delays caused by the construction on the urban road.\u00a0 Using the freeway distances, the new home is 45 kilometer closer to the new work location.<\/p>\n<p>Referring to <em>Giannakopoulos v. MNR,<\/em> 95 DTC 5477 (FCA), the Court said the relevant principle to be applied is that the distance must be determined by the shortest route that one might travel to work, as long as it is a normal route used by the traveling public.<\/p>\n<p>The urban route is a shorter route than the freeway, but was it a normal route used by the traveling public while it was under construction?\u00a0 The Court said it is appropriate to determine the distance using a route under construction as long as the construction does not last an inordinate amount of time.\u00a0 The construction project started to cause delays in 2010 and was expected to be completed by November 2012.\u00a0 The taxpayer moved around August 2012.\u00a0 Although some evidence showed that the construction lasted longer than expected, the Court found the duration of the construction was not so long as to disqualify the urban road from being the basis of the calculation.\u00a0 Accordingly, the Court dismissed the appeal.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The recent decision of\u00a0<a href=\"http:\/\/thor.ca\/blog\/wp-content\/uploads\/2014\/11\/Hauser-v-R.pdf\">Hauser v. R. 2014 TCC 328<\/a> is an illustration of the principles to be applied when determining whether moving expenses are deductible.\u00a0 The taxpayer moved in order to have a shorter commute to her new job.\u00a0 The&hellip;<\/p>\n","protected":false},"author":19,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[52],"tags":[],"class_list":["post-1326","post","type-post","status-publish","format-standard","hentry","category-tax-blog-general"],"_links":{"self":[{"href":"https:\/\/www.thor.ca\/blog\/wp-json\/wp\/v2\/posts\/1326","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.thor.ca\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.thor.ca\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.thor.ca\/blog\/wp-json\/wp\/v2\/users\/19"}],"replies":[{"embeddable":true,"href":"https:\/\/www.thor.ca\/blog\/wp-json\/wp\/v2\/comments?post=1326"}],"version-history":[{"count":1,"href":"https:\/\/www.thor.ca\/blog\/wp-json\/wp\/v2\/posts\/1326\/revisions"}],"predecessor-version":[{"id":2711,"href":"https:\/\/www.thor.ca\/blog\/wp-json\/wp\/v2\/posts\/1326\/revisions\/2711"}],"wp:attachment":[{"href":"https:\/\/www.thor.ca\/blog\/wp-json\/wp\/v2\/media?parent=1326"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.thor.ca\/blog\/wp-json\/wp\/v2\/categories?post=1326"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.thor.ca\/blog\/wp-json\/wp\/v2\/tags?post=1326"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}