Common Filing Errors – Moving expenses

You can claim eligible moving expenses if your new residence is at least 40 km (by the shortest public route) closer to your new place of work. These expenses are only deductible against the employment or self-employment income that you earned at the new work location (which usually has to be in Canada).

If you received a reimbursement for some or all of your moving expenses but have not included the reimbursement in your income, you can only claim a deduction for the eligible moving expenses minus the amount of the reimbursement.

If you are a student who moves to take full-time courses at the post-secondary level, you can claim eligible moving expenses if your new residence is at least 40 km (by the shortest public route) closer to your new place of study. These expenses are only deductible from taxable award income (scholarships, fellowships, bursaries, certain prizes, and research grants) included in your income.

Legal fees and any taxes paid, other than the goods and services tax/harmonized sales tax (GST/HST) or property taxes, for the transfer or registration of title of a new residence are not eligible for deduction unless the former residence was sold as a result of the move.

The following are some examples of costs that are not deductible as moving expenses:

• Canada Post mail-forwarding costs;
• expenses for work done to make your old home more saleable;
• any loss from the sale of your old home;
• expenses for house-hunting or job-hunting trips before you move.