Can you claim moving expenses?
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 of if you reduce your moving expenses by the amount received.
You can only deduct your eligible moving expenses from the part of your scholarships, fellowships, bursaries, certain prizes, and research grants that are required to be included in your income.
If your net moving expenses that you paid in the year of the move are more than the scholarships, fellowships, bursaries, certain prizes, and research grants income you report for the year, you can carry forward and deduct the unused part of those expenses from the same type of income you receive and report on your return for the following years. 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, even if you earned employment income, self-employment income, or received a taxable amount of scholarships, fellowships, bursaries, certain prizes, and research grants at the new location in the prior year.
You said that:
- you are a student who moved to attend a post-secondary educational institution (either in or out of Canada)
- you are a full-time student
- you received an amount from a scholarship, bursary, fellowship or research grant in the year which was required to be included in your income
- your new home that you established was at least 40 kilometres closer to your new educational institution than your previous home was
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