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

• Income Tax Package – Guide, Return, and Schedules
• Form T1-M, Moving Expenses Deduction
• Income Tax Folio S1-F3-C4, Moving Expenses

Related topics

• Moving