Claim Moving Expenses

Canada Revenue Agency

You can deduct eligible moving expenses if you move and establish a new home to be employed or carry on a business at a new work location, or if you move to study courses as a student in full-time attendance at a university, college or other educational institution that offers courses at a post-secondary school level.

To qualify, your new home must be at least 40 kilometers (by the shortest usual public route) closer to the new place of work or educational institution.

Moving expense claim FAQ

Can you claim moving expenses?
Are you employed or self-employed?
Income from which you can deduct eligible moving expenses.
Are you a full-time student?
Income from which you can deduct eligible moving expenses.
Expenses you can deduct
Eligible moving expenses, including legal fees.
Expenses you cannot deduct
Expenses that are not considered eligible moving expenses.
Where did you move?
Information for those who moved to or from Canada, or between two locations outside Canada.
Completing your tax return
How to calculate and claim your moving expenses deduction.

Forms and publications

General Income Tax and Benefit Package – Guide, Return, and Schedules
Form T1-M, Moving Expenses Deduction
Interpretation Bulletin IT-178, Moving Expenses