De Kruyff – Tax Court of Canada confirms using Google Maps to determine whether a new commuting route produces a 40-kilometer reduction under the “eligible relocation” test

The taxpayer, in connection with changing the location of his employment in Toronto, moved his residence from Newmarket to Mississauga. Whether he could deduct almost $130,000 in relocation expenses turned on whether the reduction in commuting distance produced by his move exceeded 40 kilometers.

The taxpayer got from his new downtown office to his old home during rush hour (or the reverse, in the morning) following a circuitous route recommended by Google Maps (westward to Hwy. 427, north on Hwy. 400, then east on Hwy. 9) whereas the route proposed by the Crown was a more direct route (north on Hwy. 404, then west on Hwy. 9), but which per Google Maps was slower during rush hour.

In rejecting the Crown’s route and allowing the taxpayer's appeal, Bocock J stated (at para. 27) that “[t]he new norm of shortest normal route most people use deploys Google Maps to select such route.”

Neal Armstrong. Summary of De Kruyff v. The King, 2025 TCC 116 under s. 248(1) – eligible relocation – (d).