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

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