Can you claim moving expenses?

Employed or self-employed

If you have moved to a new home to work or to run a business out of a new location, you can deduct eligible moving expenses from the employment or self-employment income you earned at your new work location.

If you are an employee or self-employed, select one of the following:

Note

If you move to Canada, from Canada, or between two locations outside of Canada, you must be a factual or deemed resident of Canada and the move has to be from the place where you normally lived to live in another place where you normally lived.

Full-time student

If you moved to be a student in full-time attendance in a post-secondary program at a university, college or other educational institution, you may qualify to deduct eligible moving expenses from the part of your scholarships, fellowships, bursaries, certain prizes or research grants that are required to be included in your income.

Click on the following button to get help determining if you qualify to deduct eligible moving expenses.

Student in full-time attendance

Make a selection and scroll down for further questions or results.

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.

Read Eligible moving expenses and Ineligible moving expenses.

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.

Notes

You can only deduct your eligible moving expenses from the part of your scholarships, bursaries, fellowships, research grants or certain prizes that are required to be included in your income.

If your net moving expenses paid in the year of the move are more than the scholarships, bursaries, fellowships, research grants or certain prizes 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 in a future year. 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 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 program at a university, college, or other educational institution (either in or out of Canada)
You are a full-time student
In the year of the move, you received an amount from a scholarship, bursary, fellowship, research grant or certain prize that were required to be included in your income
Your new home is at least 40 kilometres closer (by the shortest public route) to your new school

Note

If you moved out of Canada to attend a post-secondary institution, you must be a factual or deemed resident of Canada.

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Date modified:: 2025-01-21

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Can you claim moving expenses?

Employed or self-employed

Note

Full-time student

Note

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