Précis: Mrs. Skrien relocated from Saskatoon to Guelph for a new position. She claimed meal expenses of $1,530 for herself and her husband for a period of 15 days as relating to the move. CRA denied the meal expenses because she did not claim any lodging expenses so it assumed she claimed meal expenses when she and her husband were in fact living in their home (old or new). She did not testify but her agent argued that she was entitled to make such claims under CRA’s “simplified method” of accounting for moving expenses. The Tax Court held that “moving expenses” had to result from a move, not just meals consumed in the prior or new home before and after the actual move.
Skrien v. R. - TCC: No moving expenses for meals consumed at homeREAD MORE »