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CRA Moving Expenses - Work Location Not Fixed?
How would CRA assess the 40 km rule for a 'new work location' in cases where an individual is a salesperson and their work location is not fixed, since they never work at the office but drive around meeting clients in different locations? Say a salesperson originally had a sales area covering a small area, but due to layoffs, their sales area increased and they had to move as a result. How would the 40 km rule be applied in this case?
Please cite any relevant cases or bulletins, thanks!
1 Answer
- GeorgeLv 69 years agoFavorite Answer
The rule is that you have to be moving at least 40km, and you have to be moving closer to your work location.
If you are moving from one location to another, and they are more than 40KM, that meets that rule. However, if you don't have a particular work location, and you are moving from one place within your sales territory to another place in your sales territory, I don't think you could be moving closer to your work location.
You might want to contact Income Tax Rulings to see if they have something more helpful to say on the matter.
Income tax rulings info: http://www.cra-arc.gc.ca/tx/txprfssnls/srvcs/menu-...
Source(s): Technical interpretation bulletin on moving expenses: http://www.cra-arc.gc.ca/E/pub/tp/it178r3-consolid...
