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


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