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, or you moved to study courses as a full-time student enrolled in a post-secondary program at a university, a college, or another educational institution
you moved at least 40 kilometres closer to your new work or school

Topics

Can you claim moving expenses?
Answer a 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 2 locations outside Canada.
Completing your tax return
How to calculate and claim your moving expenses deduction.