Précis: Mr. Kew left Canada in 2004 and spent the next 7 years living on a sailboat. In 2011 he sailed back to Canada and claimed his expenses on the voyage as a deductible moving expense. Since his income in 2011 was not enough to absorb the expense in full, he carried the balance forward to 2012. This was an appeal of his 2012 taxation year.
Kew v. R. - TCC: Moving expenses incurred in 2011 disallowed - not incurred to move to a new business or jobREAD MORE »