Line 21900 – Expenses you can deduct
Note: Line 21900 was line 219 before tax year 2019.
If you qualify, you can claim reasonable amounts that you paid for moving yourself, your family, and your household items. Not all members of your household 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/or meal expenses using the detailed or simplified method.
Temporary living expenses for up to a maximum of 15 days for meals and temporary lodging near the old and the new home for you and your household members. You can choose to claim meal expenses using the detailed or simplified method. If you choose the simplified method, although you do not have to submit detailed receipts for actual expenses, the CRA may still ask you to provide documents showing how long you stayed at the temporary lodging.
Cost of cancelling the lease for your old home, except any rental payments for any period before the cancellation of your lease, whether or not you occupied the home during this period.
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:
- property taxes
- insurance premiums
- cost of heating and utilities expenses
The costs must have been incurred when your old home was not ordinarily occupied by you or any other person who ordinarily resided with you at the old home just before the move. You cannot deduct these costs during a period when the old home was rented.
Cost of selling your old home, including advertising, notary or legal fees, real estate commission, and 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.
The cost of buying your new home includes legal or notary fees that you paid for the purchase of your new home, as well as any taxes paid (other than GST/HST) for the transfer or registration of title to the new home.
If you choose to use the detailed method to calculate your meal expenses, you must keep all your receipts and claim the actual amount that you spent.
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.
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 need to keep detailed receipts for actual expenses, the CRA may still ask you to provide some documentation to support your claim.
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 provide some documentation 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 your receipts and documents supporting your claim.
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