If you move to a home 60 kilometres from your workplace but four years later you move back to be nearer to your work where you "performed new duties with the same employer at the same business location", can you deduct the moving expenses from your taxable employment income?  No.  

Ms. Langelier moved around a lot but she never changed employers from 1996 to 2012.  In 2006, she moved 61 km from her Edmonton employer.  She moved back in 2010.  She claimed her moving expenses for the year.  As Justice Favreau found nothing substantial changed in her employment, he denied her claim for the moving expenses.

This case seems easier than it was.  The TCC has conflicting decisions on whether you can get the moving expense deduction in ITA s. 62 if you move homes while employed at the same place.  Generally, though, the TCC at least demands proof that your responsibilities became heavier.  Ms. Langelier couldn't show that.  (See paras. 15-21 for a review of the cases and facts.) 

See Langelier v. The Queen, (2013 TCC Favreau)