Patrick de Kruyff, a financial advisor from Toronto, recently achieved a significant victory in the Tax Court of Canada against the Canada Revenue Agency (CRA). The case centered around the question of why anyone would recommend taking the Don Valley Parkway during rush hour. The answer, surprisingly, was an auditor based in Vancouver.

De Kruyff's five-year battle with the CRA revolved around his application to deduct relocation expenses after moving closer to work in 2020. To qualify for the deduction, a move must reduce the daily commute by at least 40 kilometers. However, Google Maps provided the CRA with a much shorter route than the one de Kruyff received, despite both parties entering the same coordinates at the same time during peak hours.

The key to de Kruyff's success was discovering that the CRA employee was in British Columbia, which meant they were using Google Maps to navigate Toronto traffic at 4:45 p.m. Pacific Time, equivalent to 7:45 p.m. Eastern Time. This time difference significantly impacted the traffic conditions.

Tax Court Judge Randall Bocock noted, "Judicial notice and the empirical common sense of any motorist in the city of Toronto divines that traffic conditions on the Don Valley Parkway/404 are dramatically different between 4:45 p.m. and 7:45 p.m. of an average weekday." He acknowledged that de Kruyff had followed the route suggested by Google Maps, while the CRA had made an error due to the time zone difference.

The ruling is significant as it highlights the evolution of Canada's Income Tax Act, which has had to adapt to the realities of urban commuting. The judge recognized Google Maps as a valid tool for determining the shortest normal route to meet the 40-kilometer threshold for relocation expense claims.

De Kruyff expressed his satisfaction with the ruling, stating, "It felt like a win not only for me, but for people in general. A mile in Toronto is very different from a mile in other jurisdictions, so maybe it's time to not look at it from distance but from a timing standpoint."

He moved from Newmarket to Mississauga in January 2020, commuting to a job in downtown Toronto. De Kruyff noted that the commute can take over an hour, unlike other regions where a 40-kilometer distance might only take 20 minutes.

The CRA initially rejected de Kruyff's claim, arguing that the distance between his new and old residences was only 32.8 kilometers, while Google Maps indicated it was 47.4 kilometers. This case is part of a long history of disputes over relocation expense claims in Canada, with courts previously ruling that distances should be measured based on actual travel routes rather than straight-line distances.

De Kruyff represented himself in court and cross-examined the CRA's auditor, who admitted that the agency's rules for calculating distance did not account for the time of day. He argued that modern technology, such as Google Maps, should influence how the shortest route is determined.

Judge Bocock agreed, stating, "Ignoring the changing dynamic, which is the use of this ubiquitous software, renders the law obsolete, unreflective and frankly inaccurate."

De Kruyff received the news of his victory via email around 4 p.m. ET on a weekday. He described the moment as a great day and shared the news with his family before driving home.