Line 21900 – Moving expenses: Expenses you cannot deduct

Note: Line 21900 was line 219 before tax year 2019.

You cannot claim any of the following expenses:

• expenses for work done to make your old home more saleable
• any loss from the sale of your home
• travel expenses for house-hunting trips before you move
• travel expenses for job hunting in another city
• the value of items movers refused to take, such as plants, frozen food, ammunition, paint, and cleaning products
• expenses to clean or repair a rented home to meet the landlord's standards
• expenses to replace personal-use items such as tool sheds, firewood, drapes, and carpets
• mail-forwarding costs (such as with Canada Post)
• costs of transformers or adaptors for household appliances
• costs incurred in the sale of your old home if you delayed selling for investment purposes or until the real estate market improved
• mortgage default insurance

Generally, you cannot deduct the cost of moving a mobile home. However, if you have personal items in a mobile home when it is moved, you can deduct the cost of moving the home as long as it is not more than the estimated cost to move those personal items separately.

Situations where your moving expenses are not allowable:

• your new home is not at least 40 kilometers (by the shortest usual public route) closer to your new work or school
• expenses you were reimbursed for by your employer and that are not included in your income
• expenses you do not have the required supporting documentation for

Forms and publications

• Form T1-M, Moving Expenses Deduction
• Income Tax Folio S1-F3-C4, Moving Expenses