Moving expenses paid by employer that are a taxable benefit

If you pay or reimburse moving costs that we do not list under Moving expenses paid by employer that are not a taxable benefit, the amounts are generally considered a taxable benefit to the employee.

If you do not reimburse, or only partly reimburse, an employee for moving expenses, the employee may be able to claim some of the moving expenses when filing their income tax and benefit return.

Include any GST/HST that applies in the value of this benefit.

For more information on the deduction for moving expenses that is available to your employees, see Income Tax Folio S1-F3-C4, Moving Expenses, and Form T1-M, Moving Expenses Deduction.

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