You can deduct the moving expenses you paid in 2023 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 where 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).

Generally, 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. 

The deduction you can claim is limited to the net income that you earned in 2023 at your new place of work.

Students

If you moved in 2023, you can deduct your moving expenses in accordance with the rules outlined above.

However, if you moved in 2023 to be at least 40 kilometres closer to the institution where 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.

Form to enclose

Moving Expenses (TP-348-V)