Line 21900 – Moving expenses: Where did you move?

Generally, your move must be from one place in Canada to another place in Canada.

If you move to or from Canada

If you meet all of the conditions and requirements for claiming moving expenses, you can claim eligible expenses for a move to or from Canada if both of the following apply:

You cannot claim moving expenses if you rent an apartment in another country where you are working temporarily and you maintain residential ties in Canada (for example, your spouse and children remain in your home in Canada) because your home in Canada is where the CRA considers you to normally live.

If you move between two locations outside Canada

If you meet all of the conditions and requirements for claiming moving expenses, you can claim eligible expenses for a move between two locations outside Canada if you are a factualresident or deemed resident of Canada.

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