Line 21900 – Moving expenses: Where did you move?

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

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

Did 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 are a full-time student (including co-operative student), or a factual or deemed resident of Canada
• You moved from the place where you ordinarily resided to live in another place where you ordinarily reside

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 ordinarily reside.

Did 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 factual or deemed resident of Canada.

Forms and publications

• Form T1-M, Moving Expenses Deduction
• Income Tax Folio S5-F1-C1, Determining an Individual's Residence Status