Can you claim moving expenses?
Disclaimer
We do not guarantee the accuracy of this copy of the CRA website.
Scraped Page Content
Can you claim moving expenses?
Answer
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 219 of your return.
Read Expenses you can deduct and Expenses you cannot deduct.
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.
Notes
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 previous year. For example, if you paid moving expenses in 2016 for a move that occurred in 2015, you cannot claim the expenses paid in 2016 on your 2015 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 2015.
You have told us:
- 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.
Return to Can you claim moving expenses?
- Date modified:
- 2017-01-03