The appellant claimed moving expenses of $66,868 for the 2021 taxation year after moving to a new home to accommodate working from home during the COVID-19 pandemic.
The Minister reassessed to disallow the claim.
The Tax Court of Canada dismissed the appeal, finding that the relocation did not occur primarily to enable the appellant to be employed at the new location, as required by the definition of 'eligible relocation' in the Income Tax Act, but rather for personal reasons.
