Line 21900 – Moving expenses

Federal: Line 21900
Tax year: 2024| Prior tax years: 2023 and earlier

Generally, you can claim moving expenses you paid in the year if both of the following apply:

You moved to a new home to work or to run a business out of a new location, or you moved to be a student in full-time attendance in a post-secondary program at a university, college, or other educational institution
Your new home must be at least 40 kilometres closer (by the shortest public route) to your new work location or school

Who can claim moving expenses

Choose the section that applies to your situation:

You are an employed or self-employed

If you have moved to a new home to work or to run a business out of a new location, you can deduct eligible moving expenses from the employment or self-employment income you earned at your new work location, including amounts you received under the Wage Earner Protection Program for your employment at the new work location.

To qualify, your new home must be at least 40 kilometres closer (by the shortest public route) to your new work location. You must establish your new home as the place where you normally live. For example, you have established a new home if you have sold or rented (or advertised for sale or rent) your old home. Generally, your move must be from one place in Canada to another place in Canada.

You cannot deduct moving expenses from any other type of income, such as investment income or employment insurance benefits, even if you received this income at the new location.

If you received a reimbursement or an allowance from your employer for your eligible moving expenses, you can only claim your moving expenses if you include the amount you received in your income or if you reduce your moving expenses by the amount received.

Note: The CRA may ask you to send a letter from your employer saying that you were not reimbursed for the moving expenses you are claiming.

Unused moving expenses available to carry forward to a future year

If your net moving expenses (line 26 of Form T1-M, Moving Expenses Deduction) paid in the year of the move are more than your net eligible income (line 28 of Form T1-M) earned at the new work location in that same year, you can carry forward and deduct the unused part of those expenses from the employment or self-employment income you earn at the new work location and report on your return in a future year.

Your net eligible income

If you are an employee, your net eligible income is calculated by taking the amounts reported on your T4 or T4A slips (relating to the new work location) included on lines 10100 or 10400 minus any amounts relating to the new work location claimed on lines 20700, 21200, 22215, 22900, 23100, and 23200 of your return.

If you are self-employed, your net eligible income is usually calculated by taking the net amounts earned at the new work location that are included on lines 13499 to 14300, minus any related amounts claimed on lines 21200 and 22200 of your return.

Expenses you paid in a year after you moved

If your moving expenses were paid in a year after the year of your move, you can claim the expenses against your employment or self-employment income earned at the new work location on your return for the year that you paid them.

This may happen if your old home did not sell until after the year of your move. If this is the case, the CRA may ask you to send Form T1-M with the receipts and explain the delay in selling your home.

You cannot carry back moving expenses to a prior year. For example, if you paid moving expenses in the current year for a move that occurred in a prior year, you cannot claim the expenses paid in the current year on your prior year return. This is the case even if you earned employment income or self-employment income at the new location in the prior year.

Answer a few questions to help you determine if you can claim moving expenses.

If you are an employee or self-employed, select one of the following:

Note: If you move to Canada, from Canada, or between two locations outside of Canada, you must be a factual or deemed resident of Canada and the move has to be from the place where you normally lived to live in another place where you normally lived.

You are a full-time student

You can claim eligible moving expenses if you moved to be a student in full-time attendance in a post-secondary program at a university, college or other educational institution. However, you can only deduct these expenses from the parts of your scholarships, fellowships, bursaries, certain prizes, or research grants that are required to be included in your income.

To qualify, your new home must be at least 40 kilometres closer (by the shortest usual public route) to your new work location or school. You must establish your new home as the place where you ordinarily reside. For example, you have established a new home if you have sold or rented (or advertised for sale or rent) your old home. Generally, your move must be from one place in Canada to another place in Canada.

If you moved to work, including summer employment, or to run a business, you can also claim moving expenses. However, you can only deduct these expenses from the employment or self-employment income you earned at the new work location.

You can claim moving expenses you incur at the beginning of each academic period as long as you meet the 40 kilometre requirement and you have earned income at your new work location.

For co-operative students moving back after a summer break or a work semester, you can also claim your moving expenses as long as you meet the previously-stated requirements.

If you received a reimbursement or an allowance from your employer for your eligible moving expenses, you can only claim your moving expenses if you include the amount you received in your income or if you reduce your moving expenses by the amount received.

Unused moving expenses available to carry forward to a future year

If you are a full-time student and your net moving expenses (line 26 of Form T1-M, Moving Expenses Deduction) paid in the year of the move are more than the scholarships, fellowships, bursaries, certain prizes and research grants required to be included in your income for the year (line 28 of Form T1-M), you can carry forward and deduct the unused part of those expenses from the same type of income you receive and report on your return in a future year.

Expenses you paid in a year after you moved

If your eligible moving expenses were paid in a year after the year of your move, you can claim the expenses against your employment or self-employment income earned at the new work location on your return for the year that you paid them.

This also applies to students reporting a taxable amount of scholarships, fellowships, bursaries, certain prizes or research grants.

Note: You cannot carry back moving expenses to a prior year. If you paid moving expenses in the current year for a move that occurred in a prior year, you cannot claim the expenses paid in the current year on your prior year return. This is the case even if you earned employment income, self-employment income, or received a taxable amount of scholarships, fellowships, bursaries, certain prizes or research grants at the new location in the prior year.

Note: If you moved out of Canada to attend a post-secondary institution, you must be a factual or deemed resident of Canada.

Click on the following button to get help determining if you qualify to deduct eligible moving expenses.

Student in full-time attendance

Make a selection and scroll down for further questions or results.

You are eligible to claim a deduction for moving expenses.

Complete Form T1-M, Moving Expenses Deduction, to calculate the moving expenses deduction that you are eligible to claim on line 21900 of your return.

Read Eligible moving expenses and Ineligible moving expenses.

If you received a reimbursement or an allowance from your employer for your eligible moving expenses, you can only claim your moving expenses if you include the amount you received in your income or if you reduce your moving expenses by the amount received.

Notes

You can only deduct your eligible moving expenses from the part of your scholarships, bursaries, fellowships, research grants or certain prizes that are required to be included in your income.

If your net moving expenses paid in the year of the move are more than the scholarships, bursaries, fellowships, research grants or certain prizes income you report for the year, you can carry forward and deduct the unused part of those expenses from the same type of income you receive and report on your return in a future year. However, you cannot carry back moving expenses to a prior year.

For example, if you paid moving expenses in the current year for a move that occurred in a prior year, you cannot claim the expenses paid in the current year on your prior year return. This is the case even if you earned employment income, self-employment income, or received a taxable amount of scholarships, fellowships, bursaries, certain prizes and research grants at the new location in the prior year.

You said that:

You are a student who moved to attend a post-secondary program at a university, college, or other educational institution (either in or out of Canada)
You are a full-time student
In the year of the move, you received an amount from a scholarship, bursary, fellowship, research grant or certain prize that were required to be included in your income
Your new home is at least 40 kilometres closer (by the shortest public route) to your new school

Where did you move?

Generally, your move must be from one place in Canada to another place in Canada.

Expenses you can claim

You must first determine if you qualify to deduct moving expenses either as an individual who is employed or self-employed or as a full-time student.

If you qualify, you can claim most amounts that you paid for moving yourself, your family, and your household items. Not all household members have to travel together or at the same time.

Eligible moving expenses

Transportation and storage costs (such as packing, hauling, movers, in-transit storage, and insurance) for household items, including boats and trailers
Travel expenses including vehicle expenses, meals, and accommodation, to move you and your household members to your new home. You can choose to claim vehicle and meal expenses using the detailed or simplified method

Calculation detailed method

Meal expenses
If you choose to use the detailed method to calculate your meal expenses, you must keep all of your receipts and claim the actual amount that you spent.

Vehicle expenses
If you choose to use the detailed method to calculate your vehicle expenses, you must keep all receipts and records for the vehicle expenses. Claim the actual amount that you spent for your moving expenses during the tax year.

Calculation simplified method

Meal expenses
If you choose to use the simplified method to calculate your meal expenses, you may claim a flat rate per person. Although you do not have to keep detailed receipts for actual expenses, the CRA may still ask you to send documents to support your claim.

Vehicle expenses
If you choose to use the simplified method to calculate the amount to claim for vehicle expenses, multiply the number of kilometres by the cents/km rate for the province or territory where the travel began.

The CRA may still ask you to send documents to support your claim. You must keep track of the number of kilometres driven during the tax year for the trips related to your moving expenses. Keep all of your receipts and documents supporting your claim.

Temporary living expenses for a maximum of 15 days for meals and temporary lodging near the old or new home for you and your household members. You can choose to claim meal expenses using the detailed or simplified method. If you choose to use the simplified method, the CRA may still ask you to send documents showing how long you stayed at the temporary lodging.
Cost of cancelling your lease for your old home, except any rental payments before the cancellation of your lease
Incidental costs related to your move which include the following:
- changing your address on legal documents
- replacing driving licences and non-commercial vehicle permits (not including insurance)
- utility hook-ups and disconnections
Cost to maintain your old home when vacant (maximum of $5,000) after you moved, and during a period when reasonable efforts were made to sell the home. It includes the following:
- interest
- property taxes
- insurance premiums
- cost of heating and utilities expenses
Note: You cannot claim these costs during a period when the old home was rented. The costs must have been incurred when your old home was not occupied by you or any other person who lived with you at the old home just before the move.
Cost of selling your old home includes the following:
- advertising
- notary or legal fees
- real estate commission
- mortgage penalty when the mortgage is paid off before maturity
Cost of buying the new home if you or your spouse or common-law partner sold your old home because of your move
Note: The cost of buying your new home includes legal or notary fees you paid to buy your new home, as well as any taxes paid (other than GST/HST) for the transfer or registration of title to the new home.

Ineligible moving expenses

You cannot claim any of the following expenses:

expenses for work done to make your old home more saleable
any loss from the sale of your home
travel expenses for house-hunting trips before you move
travel expenses for job hunting in another city
the value of items movers refused to take, such as plants, frozen food, ammunition, paint, and cleaning products
expenses to clean or repair a rented home to meet the landlord's standards
expenses to replace personal-use items such as tool sheds, firewood, drapes, and carpets
mail-forwarding costs (such as with Canada Post)
costs of transformers or adaptors for household appliances
costs incurred in the sale of your old home if you delayed selling for investment purposes or until the real estate market improved
mortgage default insurance

Generally, you cannot deduct the cost of moving a mobile home. However, if you have personal items in a mobile home when it is moved, you can deduct the cost of moving the home as long as it is not more than the estimated cost of moving those personal items separately.

Situations where your moving expenses are not allowable:

Your new home is not at least 40 kilometres closer (by the shortest public route) to your new work location or school
Your employer reimbursed you for the expenses and they are not included in your income
You do not have the required supporting documentation for

How to claim

Complete Form T1-M, Moving Expenses Deduction, to calculate your moving expenses deduction that you are eligible to claim on line 21900 of your return.

You must complete a separate Form T1-M for each eligible move.

Enter the amount from line 29 of your Form T1-M on line 21900 of your return.

Note: If the amount from line 27 is more than line 28, you can carry forward your unused moving expenses and deduct them from the same type of eligible income for the years after you move.

Keep your supporting documents

Do not send any supporting documents when you file your tax return.
Keep them in case the CRA asks to see them later.

If you are using EFILE, show your documents to your EFILE service provider.

Language selection

Search

Sign in

Line 21900 – Moving expenses

Moving expenses – Personal income tax

On this page

Who can claim moving expenses

Where did you move?

Expenses you can claim

Eligible moving expenses

Ineligible moving expenses

How to claim

Keep your supporting documents

Forms and publications

Page details