• You moved in order to take up employment duties, carry on a business or practise a profession or attend an educational institution at which you were enrolled full time in a post-secondary program.
• Your new residence is at least 40 kilometres closer to your new place of study or work (even if your work is seasonal).

The deduction you can claim is limited to the net income that you earned in the taxation year at your new place of work. You can, however, carry forward any part of the moving expenses you were unable to deduct in the taxation year concerned.

Only expenses for moving from one location to another in Canada are deductible, unless they were incurred at a time when you were living outside Canada temporarily. If such is the case, contact us.

For more information, see the instructions for line 228 in the guide to the income tax return (TP-1.G-V) or form TP-348-V, Moving Expenses.

Meal and vehicle expenses

You can claim an amount for meal and vehicle expenses incurred in the course of moving without having to keep or provide detailed receipts.

See the Canada Revenue Agency website for more information on meal and vehicle expenses.