Line 21900 – Moving expenses: Expenses you can deduct

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

You must first determine if you qualify to deduct moving expenses either as an individual who is employed or self-employed or as a full-time student.

If you qualify, you can claim most amounts that you paid for moving yourself, your family, and your household items. Not all household members have to travel together or at the same time.

Eligible moving expenses

Transportation and storage costs (such as packing, hauling, movers, in-transit storage, and insurance) for household items, including boats and trailers.

Travel expenses, including vehicle expenses, meals, and accommodation, to move you and your household members to your new home. You can choose to claim vehicle and meal expenses using the detailed or simplified method.

Temporary living expenses for a maximum of 15 days for meals and temporary lodging near the old and the new home for you and your household members. You can choose to claim meal expenses using the detailed or simplified method. If you choose to use the simplified method, the CRA may still ask you to provide documents showing how long you stayed at the temporary lodging.

Cost of cancelling your lease for your old home, except any rental payments before the cancellation of your lease.

Incidental costs related to your move which include the following:

  • changing your address on legal documents
  • replacing driving licences and non-commercial vehicle permits (not including insurance)
  • utility hook-ups and disconnections

Cost to maintain your old home when vacant (maximum of $5,000) after you moved, and during a period when reasonable efforts were made to sell the home. It includes the following:

  • interest
  • property taxes
  • insurance premiums
  • cost of heating and utilities expenses

Note 

You cannot claim these costs during a period when the old home was rented. The costs must have been incurred when your old home was not occupied by you or any other person who resided with you at the old home just before the move. 

Cost of selling your old home includes the following:

  • advertising
  • notary or legal fees
  • real estate commission
  • mortgage penalty when the mortgage is paid off before maturity

Cost of buying the new home if you or your spouse or common-law partner sold your old home because of your move.

Note 

The cost of buying your new home includes legal or notary fees you paid to buy your new home, as well as any taxes paid (other than GST/HST) for the transfer or registration of title to the new home.

Calculation methods 

Detailed Method

Meal expenses
If you choose to use the detailed method to calculate your meal expenses, you must keep all your receipts and claim the actual amount that you spent.

Vehicle expenses
If you choose to use the detailed method to calculate your vehicle expenses, you must keep all receipts and records for the vehicle expenses. Claim the actual amount that you spent for your moving expenses during the tax year.

Simplified Method

Meal expenses
If you choose to use the simplified method to calculate your meal expenses, you may claim a flat rate per person. Although you do not need to keep detailed receipts for actual expenses, the CRA may still ask you to provide some documentation to support your claim.

Vehicle expenses
If you choose to use the simplified method to calculate the amount to claim for vehicle expenses, multiply the number of kilometres by the cents/km rate for the province or territory where the travel began. The CRA may still ask you to provide some documentation to support your claim. You must keep track of the number of kilometres driven during the tax year for the trips related to your moving expenses.

Keep all your receipts and documents supporting your claim.

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