228 – Moving expenses

You can deduct the moving expenses you paid in 2017 if you meet both of the following conditions:

  • You moved in order to take up employment duties, carry on a business, 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).

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. In such a case, contact us.

The deduction you can claim is limited to the net income that you earned in 2017 at your new place of work.

To find out the types of expenses you can claim and to calculate the amount of the deduction, complete form TP-348-V, Moving Expenses.

Students

If you moved in 2017, you can deduct your moving expenses in accordance with the rules outlined above.

However, if you moved in 2017 to be at least 40 kilometres closer to the 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 (see point 3(j) in the instructions for line 154).

Moving expenses not deducted

If you moved and you paid moving expenses in a year following the year of your move, you can deduct the expenses in the year you paid them. You can also deduct the portion of the moving expenses that you could not deduct from your income for a previous year. To calculate the amount you can claim, complete form TP-348-V, Moving Expenses.

Form to enclose

Moving Expenses (TP-348-V)

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