Sean Karmali

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.

The appellant appealed reassessments disallowing business expenses claimed in relation to a multilevel marketing program for the 2013, 2014, and 2015 taxation years.

The Tax Court of Canada vacated the 2013 reassessment because the Minister failed to prove a waiver was filed within the normal reassessment period.

For 2014 and 2015, the Court allowed the appeals, permitting the deduction of additional business expenses where the appellant provided sufficient documentation and proof of payment.