Line 21900 – Moving expenses
Note: Line 21900 was line 219 before tax year 2019.
Generally, you can claim moving expenses you paid in the year if both of the following apply:
- you moved to work or to run a business at a new location, or you moved to study courses as a full-time student enrolled in a post-secondary program at a university, a 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
Topics
- Can you claim moving expenses?
Answer few questions. - Are you employed or self-employed?
Income from which you can deduct eligible moving expenses, carry forward, and expenses paid after the move. - Are you a full-time student?
Income from which you can deduct eligible moving expenses, carry forward, and expenses paid after the move. - 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
Related topics
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