Deduction for Moving Expenses

You can claim a deduction for moving expenses in your income tax return if, during the taxation year concerned, you meet both of the following conditions:

  • You moved in order to take up employment duties, carry on a business or practise a profession or attend an educational institution at which you were enrolled full time in a post-secondary program. 
  • Your new residence is at least 40 kilometres closer to your new place of study or work (even if your work is seasonal).

The deduction you can claim is limited to the net income that you earned in the taxation year at your new place of work. You can, however, carry forward any part of the moving expenses you were unable to deduct in the taxation year concerned.

Only expenses for moving from one location to another in Canada are deductible, unless they were incurred at a time when you were living outside Canada temporarily. If such is the case, contact us.

Students
If, during the taxation year, you moved to attend an institution at which you were enrolled full time in a post-secondary program, the deduction you can claim is limited to the net amount of the research grants you received. If you did not receive any research grants, you cannot claim this deduction.

For more information, see the instructions for line 228 in the guide to the income tax return (TP-1.G-V) or form TP-348-V, Moving Expenses.

Meal and vehicle expenses

You can claim an amount for meal and vehicle expenses incurred in the course of moving without having to keep or provide detailed receipts.

For more information about calculating amounts for meal and vehicle expenses, visit the Canada Revenue Agency website.

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