The minimum distance rule for work-related moving expense deductibility is 40 kilometres. The new home must be at least 40 kilometres closer to the new work location, measured by the shortest normal public route, for the move to qualify under the standard Canadian tax rule. This is a threshold test; moving 15 or 25 kilometres closer is not enough, and 60 kilometres is more than the required minimum. The planner should also confirm that the move relates to employment or business income, that the new residence becomes the ordinary place of residence, and that eligible expenses are claimed only to the extent permitted by the rules. The fact that Ivan was relocated by his employer makes the moving-expense issue relevant, but the question asks only the minimum distance. Study Guide focus: moving expense deduction, employment relocation, 40-kilometre test, and personal tax deductions. The distance rule should be confirmed before the client assumes moving costs will produce a tax deduction.

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