Can you claim moving expenses?
Note: Line 21900 was line 219 before tax year 2019.
You are eligible to claim a deduction for moving expenses.
Complete Form T1-M, Moving Expenses Deduction, to calculate the moving expenses deduction that you are eligible to claim on line 21900 of your return.
If you received a reimbursement or an allowance from your employer for your eligible moving expenses, you can only claim your moving expenses if you include the amount you received in your income or if you reduce your moving expenses by the amount received.
If your net moving expenses that you paid in the year of the move are more than the net eligible income earned at the new work location in that same year, you can carry forward and deduct the unused part of those expenses from your employment or self-employment income earned at the new work location in the following years.
If your moving expenses were paid in a year after the year of your move, you can claim them on your return for the year you paid them against employment or self-employment income earned at the new work location.
This may apply if your old home did not sell until after the year of your move. If this is the case, the CRA may ask you to submit Form T1-M with the receipts and explain the delay in selling your home. However, you cannot carry back moving expenses to a prior year.
For example, if you paid moving expenses in the current year for a move that occurred in a prior year, you cannot claim the expenses paid in the current year on your prior year return. This is the case even if you earned employment or self-employment income at the new location in the prior year.
You said that:
- you are an employee or a self-employed individual who moved from outside Canada to a new work location in Canada, from Canada to a new work location outside Canada, or between two locations outside Canada
- you are a deemed or factual resident of Canada, and the move was from one place where you ordinarily resided to live in another place where you will ordinarily reside
- you moved during the year and established a new home to start a new job or a business
- you earned employment income or self-employed income at your new location
- your new home that you established is at least 40 kilometres closer to your new place of work or business than your previous home was
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