,canada ,rev5ue ,ag5cy                #a

          ,9t]pret,n ,bullet9
    
,subject3 ,9come ,tax ,act--,mov+
  ,exp5ses
,numb]3 ,,it-#agh;,r#c 7,3solidat$7
,date3 ,see ,bullet9 ,revi.ns sec;n
,ref];e3 ,sec;n #fb 7al sec;ns #fd.a1
  #fg & #bej1 p>agraphs #ef7#a77n7 &
  #ef7#a77o71 subsec;n #aae7#b7 & =m]
  sec;n #fc.a7

  ,late/ ,revi.ns--,p>agraphs #ab1 #ac &
#ba
  ,at ! ,canada ,cu/oms & ,rev5ue ,ag5cy
7,,ccra71 we issue 9come tax 9t]pret,n
bullet9s 7,,it's7 9 ord] 6provide
te*nical 9t]pret,ns & posi;ns reg>d+
c]ta9 provi.ns 3ta9$ 9 9come tax law4
,due 6_! te*nical nature1 ,,it's >e us$
prim>ily 0\r /aff1 tax speciali/s1 & o!r
9dividuals :o h an 9t]e/ 9 tax matt]s4
,= ^? r1d]s :o pref] a less te*nical
                                      #a
         ,,it-#agh;,r#c-,3solid      a#a
  explan,n (! law1 we (f] o!r public,ns1
s* z tax guides & pamphlets4
  ,:ile ! -;ts 9 a "picul> p>agraph 9 an
,,it may relate 6provi.ns (! law 9 =ce
at ! "t !y 7 made1 s* -;ts >e n a
sub/itute =! law4 ,! r1d] %d1 "!=e1
3sid] s* -;ts 9 li<t (! relevant
provi.ns (! law 9 =ce =! "picul> tax,n
ye> 2+ 3sid]$1 tak+ 96a3.t ! e6ect ( any
relevant am5d;ts 6^? provi.ns or
relevant c\rt deci.ns o3urr+ af ! date
on : ! -;ts 7 made4
  ,subject 6! abv1 an 9t]pret,n or
posi;n 3ta9$ 9 an ,,it g5],y applies z
(! date on : x 0 publiciz$1 un.s o!rwise
specifi$4 ,if "! is a subsequ5t *ange 9
t 9t]pret,n or posi;n &! *ange is
b5eficial 6taxpay]s1 x is usu,y e6ective
= future assess;ts & reassess;ts4 ,if1
on ! o!r h&1 ! *ange is n fav\ra#
6taxpay]s1 x w norm,y 2 e6ective =!
curr5t & subsequ5t tax,n ye>s or =
transac;ns 5t]$ 96af ! date on : ! *ange
is publiciz$4                         #b
         ,,it-#agh;,r#c-,3solid      b#a
  ,if y h any -;ts reg>d+ matt]s 4cuss$
9 an ,,it1 pl1se s5d !m to3

  ,manag]1 ,te*nical ,public,ns &
    ,projects ,sec;n
  ,9come ,tax ,rul+s ,directorate
  ,policy & ,legisl,n ,bran*
  ,canada ,cu/oms & ,rev5ue ,ag5cy
  ,ottawa ,,on ,k#a;,a #j;,l#e

  ,? electronic v].n ( ? docu;t is !
(ficial v].n4

                 ,3t5ts
    
,applic,n
,summ>y
,4cus.n & ,9t]pret,n
  ,employees & ,self-,employ$
    ,9dividuals 7p>agraphs #a-d7
  ,/ud5ts ,-m5c+ ,$uc,n
    7p>agraphs #e-aa7
  ,eligi# ,mov+ ,exp5ses
    7p>agraphs #ab-ag7                #c
         ,,it-#agh;,r#c-,3solid      c#a
  ,g5]al 7p>agraphs #ah-bb7
,bullet9 ,revi.ns

               ,applic,n
    
  ,? bullet9 is a 3solid,n (! foll[+3
    --,,it-#agh;,r#c dat$ ,may #bh1
      #aiic2 &
    --subsequ5t am5d;ts "!to4
  ,= fur!r "picul>s1 see ! 8,bullet9
,revi.ns0 sec;n ne> ! 5d ( ? bullet94

                ,summ>y
    
  ,? bullet9 expla9s ! deduc;n all[$ =
mov+ exp5ses4 ,taxpay]s mov+ 6/>t a job
or busi;s or 62g9 full-"t att5d.e at an
$uc,nal 9/itu;n may 2 5titl$ 6claim
eligi# mov+ exp5ses4 ,? bullet9
describes ! eligi# exp5ses1 z well z
id5tify+ ! maximum am.t t may 2 deduct$
& :5 t am.t may 2 deduct$4 ,! special
rules = /ud5ts 9 full-"t att5d.e at
univ]sities1 colleges & simil>        #d
         ,,it-#agh;,r#c-,3solid      d#a
9/itu;ns1 bo? 9 ,canada & abroad1 >e
expla9$4 ,guidel9es >e set \ = det]m9+
:e!r or n a /ud5t is 9 full-"t att5d.e
at an $uc,nal 9/itu;n4 ,! special
situ,ns ( coop]ative /ud5ts & po/-
graduate /ud5ts >e 4cuss$4 ,9 a4i;n1 !
situ,n ( taxpay]s :o >e abs5t f ,canada1
b resid5t 9 ,canada = tax purposes1 is
expla9$4 ,! me?od = fil+ a claim is set
\ & o!r relevant public,ns >e id5tifi$4
--------------------------------------#b
          ,4cus.n & ,9t]pret,n
    
      ,employees & ,self-,employ$
      ,9dividuals 7p>agraphs #a-d7
    
#a4 ,if an 9dividual *anges resid;es 9
  ,canada 2c ( />t+ 6c>ry on a busi;s or
  6be employ$ at a new loc,n1 am.ts pd =
  8eligi# mov+ exp5ses0 7see p>agraphs
  #ab 6#ag 2l7 9curr$ 9 mov+ f ! old
  resid;e 6! new resid;e may 2 deduct$4
  ,h["e1 ! move .m/ result 9 ! taxpay]
  liv+ at l1/ #dj kilometres clos]    #e
         ,,it-#agh;,r#c-,3solid      a#b
  6! new "w or busi;s loc,n &!
  deductibil;y ( s* exp5ses is subject
  6! limits 4cuss$ 9 p>agraphs #b 6#d
  2l4 ,z det]m9$ 0! ,f$]al ,c\rt (
  ,app1l1 9 ! case ( ,dianne ,m4
  ,giannakop\los v4 ,,mnr1 ,7#aiie7' #b
  ,,ctc #caf1 #ie ,,dtc #edgg1 ! #dj-
  kilometre 4t.e is m1sur$ us+ ! %orte/
  normal r\te availa# 6! travell+
  public4

  ,taxpay]s :o >e abs5t f ,canada1 b
  resid5t 9 ,canada = tax purposes1 %d
  al ref] 6p>agraph #ai 2l4
#b4 ,:5 calculat+ 9come =! ye>1 an
  employee or a self-employ$ taxpay] may
  deduct eligi# mov+ exp5ses 6! ext5t t3
  7a7 !y >e n pd = 0! employ] 7in ! case
    ( an employee72
  7b7 !y 7 n deducti# "u sec;n #fb :5
    calculat+ 9come =! prior tax,n ye>2
  7c7 !y wd n 2 deducti# :5 calculat+
    9come "u any provi.n o!r ?an sec;n
    #fb2                              #f
         ,,it-#agh;,r#c-,3solid      b#b
  7d7 !y >e n m ?an 9come =! ye> f
    employ;t & f c>ry+ on busi;s at !
    new "w loc,n 7see p>agraph #c 2l72 &
  7e7 any reimburse;t or all[.e rcvd =
    s* exp5ses has be5 9clud$ :5
    calculat+ 9come4
#c4 ,9 ! case ( an employee or a self-
  employ$ 9dividual1 eligi# mov+ exp5ses
  m/ f/ 2 deduct$ 9 ! ye> (! move2 h["e1
  ! am.t claim$ _c 2 m ?an ! 9come e>n$
  at ! new "w loc,n4 ,any excess may 2
  c>ri$ =w>d & deduct$1 b only 9 ! ye>
  foll[+ ! ye> (! move & only 6! ext5t (
  s* 9come e>n$ at ! new "w loc,n 9 t
  foll[+ ye>4 ,9come e>n$ at ! new "w
  loc,n 9cludes bo? 9come f employ;t & f
  c>ry+ on busi;s & may 9clude 9come f m
  ?an "o employ;t or busi;s at ! new
  loc,n4
#d4 ,if an employ] pays or reimburses an
  employee = only "p (! mov+ exp5ses1 !
  rema9d] is1 9 e6ect1 deducti# 0!
  employee 6! ext5t t x 3/itutes eligi#
  mov+ exp5ses 7subject 6! -;ts 9 !   #g
         ,,it-#agh;,r#c-,3solid      c#b
  prec$+ p>agraphs74 ,9 ! case ( s* a
  "pial reimburse;t1 ! employee is
  requir$ 69clude ! am.t (! reimburse;t
  9 9come 7see p>agraph #b7e7 abv7 2f
  claim+ total eligi# exp5ses4 ,": an
  employ] pays or reimburses an employee
  = r1sona# mov+ exp5ses : >e n eligi# =
  deduc;n "u sec;n #fb1 s* reimburse;t
  is n usu,y reg>d$ z a taxa# b5efit
  3f]r$ on ! employee 7see ! curr5t v].n
  ( ,,it-#dgj1 ,employees' ,fr+e
  ,b5efits1 = m details74

         ,/ud5ts ,-m5c+ ,$uc,n
           7p>agraphs #e-aa7
    
#e4 ,if a taxpay] *anges resid;es & 2g9s
  full-"t att5d.e at a univ]s;y1 college
  or o!r po/-second>y $uc,nal 9/itu;n
  7:e!r or n 9 ,canada71 eligi# mov+
  exp5ses 9curr$ 9 ! c\rse ( mov+ f !
  old resid;e 6! new resid;e may 2
  deduct$ if ! move results 9 !
  9dividual liv+ at l1/ #dj           #h
         ,,it-#agh;,r#c-,3solid      d#b
  kilometres clos] 7m1sur$ us+ ! %orte/
  normal r\te availa# 6! travell+
  public7 6! 9/itu;n4 ,any s*
  deductibil;y is subject 6! -;ts 9
  p>agraphs #f 6#aa 2l4 ,at l1/ "o (!
  resid;es 7old or new7 m/ 2 9 ,canada
  un.s ! taxpay] is abs5t f ,canada1 b
  resid5t 9 ,canada = tax purposes1 z
  4cuss$ 9 p>agraph #ai 2l4
#f4 ,a /ud5t :o is 9 regul> att5d.e at a
  univ]s;y1 college or o!r $uc,nal
  9/itu;n provid+ c\rses at a po/-
  second>y s*ool level is 3sid]$ 6be 9
  full-"t att5d.e4 ,simil>ly1 a /ud5t :o
  is "picipat+ 9 po/-graduate /udies on
  a regul> basis 9 a "picul> mon? is
  ord9>ily 3sid]$ 6be 9 full-"t att5d.e
  if regi/]$ =! regul> academic ye> ev5
  ?\< ! require;ts = att5d.e 9 class =
  s* /udies >e m9imal4 ,"!=e1 s* a /ud5t
  :o sp5ds m* (! "t 9 a laboratory or
  libr>y 5gag$ 9 rese>* or writ+ a !sis1
  or :o sp5ds "p (! academic ye> 5gag$ 9
  rese>* else": ?an at ! univ]s;y1    #i
         ,,it-#agh;,r#c-,3solid      e#b
  wd norm,y 2 reg>d$ z 2+ 9 full-"t
  att5d.e at ! 9/itu;n ": ! /ud5t is
  regi/]$4
#g4 ,"s univ]sities provide 8co-
  op]ative0 c\rses : ! /ud5t att5ds = an
  academic p]iod & !n "ws =a simil>
  p]iod 9 a busi;s or 9du/ry relat+ 6!
  /ud5t's academic /udies4 ,! /ud5t is
  reg>d$ z att5d+ full-"t only dur+ ^?
  mon?s 9 : univ]s;y is att5d$ & w 2g9
  full-"t att5d.e at an $uc,nal 9/itu;n
  at ! 2g9n+ ( ea* academic p]iod4
#h4 ,subject 6p>agraph #i 2l1 a /ud5t
  att5d+ an $uc,nal 9/itu;n is n 3sid]$
  6be 9 full-"t att5d.e if t /ud5t is3
  7a7 tak+ only a few subjects at ev5+
    classes or tak+ a c\rse
    0correspond;e2 or
  7b7 a "d /ud5t1 b is c>ry+ only a m9or
    c\rse load1 & at ! same "t is devot+
    s m* "t & 5]gy 6e>n+ m"oy or 6o!r
    activities t !y >e cle>ly ! /ud5t's
    prim>y o3up,n4 ,h["e1 ": ! /ud5t
    holds a full-"t job & at !       #aj
         ,,it-#agh;,r#c-,3solid      f#b
    same "t takes a major c\rse load t
    wd qualify an 9dividual z a full-"t
    /ud5t at ! $uc,nal 9/itu;n1 ! /ud5t
    w norm,y 2 3sid]$ 6be 9 full-"t
    att5d.e4
--------------------------------------#c
#i4 ,a /ud5t regi/]$ 9 a "picul> ses.n 9
  c\rses (a program at an $uc,nal
  9/itu;n is 3sid]$ 6be 9 full-"t
  att5d.e if ! numb] ( ^? c\rses is at
  l1/ #fj@3p (! numb] ( c\rses : is !
  normal c\rse load =! program 9 t
  ses.n4 ,= ? purpose1 8normal c\rse
  load0 is ! numb] ( c\rses : wd 2
  requir$ 6be tak5 9 t ses.n 0a /ud5t :o
  is -plet+ ! program )\t undue delay4
  ,9 seme/]-l5g? ses.ns1 ! normal c\rse
  load wd 2 expect$ 6be at l1/ five
  cr$it c\rses or _! equival5ts4 ,9
  %ort] ses.ns "! may 2 a propor;nal
  reduc;n 9 ! numb] ( c\rses b1 if s1 "!
  wd al 2 an 9cr1se 9 ! 9t5s;y ( ea*
  c\rse4 ,9/itu;ns : e/abli% c\rse loads
  o!rwise ?an z a numb] ( c\rses     #aa
         ,,it-#agh;,r#c-,3solid      a#c
  7e4g4 cr$it h\rs7 w apply ! #fj@3p
  factor 9 a -p>a# mann]4
#aj4 ,a /ud5t may deduct eligi# mov+
  exp5ses 6! ext5t t3
  7a7 !y 7 n pd = 0! /ud5t's employ]2
  7b7 !y 7 n deducti# "u sec;n #fb :5
    calculat+ 9come =! prior tax,n ye>2
  7c7 !y wd n 2 deducti# :5 calculat+
    9come "u any provi.n o!r ?an sec;n
    #fb2
  7d7 !y >e n m ?an ! total ( am.ts t !
    /ud5t m/ 9clude :5 calculat+ 9come
    =! ye> "u p>agraphs #ef7#a77n7 &
    7o71 if ! /ud5t is resid5t 9
    ,canada1 or "u subp>agraph
    #aae7#b77e77;ii71 if ! /ud5t is a
    non-resid5t 7see ! curr5t v].n (
    ,,it-#ge1 ,s*ol>%ips1 ,fell[%ips1
    ,burs>ies1 ,prizes & ,rese>*
    ,grants1 & p>agraph #aa 2l72 &
  7e7 any reimburse;t or all[.e rcvd =
    s* exp5ses has be5 9clud$ :5
    calculat+ 9come4
                                     #ab
         ,,it-#agh;,r#c-,3solid      b#c
#aa4 ,if a /ud5t 2g9s full-"t att5d.e at
  an $uc,nal 9/itu;n1 eligi# mov+
  exp5ses m/ f/ 2 deduct$ 9 ! ye> (!
  move 6! ext5t (! /ud5t's 9come
  describ$ 9 p>agraphs #ef7#a77n7 & 7o7
  or subp>agraph #aae7#b77e77;ii7 = t
  ye>4 ,if ! eligi# mov+ exp5ses >e m
  ?an t 9come1 any excess c 2 deduct$ 9
  ! foll[+ ye> 6! ext5t ( any s* 9come 9
  t ye>4

         ,eligi# ,mov+ ,exp5ses
           7p>agraphs #ab-ag7
    
#ab4 ,"u subsec;n #fb7#c71 eligi# mov+
  exp5ses 9clude any exp5se 9curr$ z1 or
  on a3.t (1
  7a7 travell+ co/s1 9clud+ m1ls1 lodg+
    & vehicle exp5ses1 9 ! c\rse ( mov+
    ! taxpay] & memb]s (! h\sehold 7see
    p>agraph #ac72
  

                                     #ac
         ,,it-#agh;,r#c-,3solid      c#c
  7b7 transport,n 7see p>agraph #ac7 &
    /orage co/s = h\sehold e6ects
    79clud+ items s* z boats & trail]s72
  7c7 co/s = up 6#ae "ds ( m1ls 7see
    p>agraph #ac7 & tempor>y a3ommod,n
    ne> ei resid;e2
  7d7 co/s ( c.ell+ a l1se =! old
    resid;e2
  7e7 sell+ co/s =! sale (! taxpay]'s
    old resid;e1 9clud+ adv]tis+1
    not>ial or legal fees1 r1l e/ate
    -mis.ns & mortgage prepay;t or 4*>ge
    fees 9curr$ on ! sale1 b n 9clud+
    exp5ses = "w d"o 6make ! prop]ty m
    salea# or any loss 9curr$ on ! sale2
  7f7 legal fees 9 respect (! pur*ase (!
    taxpay]'s new resid;e1 & any tax1
    fee or duty 7o!r ?an ,,gst/,,hst or
    value-a4$ tax7 impos$ on ! transf]
    or regi/r,n ( title 6! new resid;e1
    ": ! old resid;e is sold 0! taxpay]
    or sp\se z a result (! move4 ,g5],y
    = #bjja & subsequ5t ye>s1 ? w al
    apply ": ! old resid;e is sold   #ad
         ,,it-#agh;,r#c-,3solid      d#c
    0! taxpay]'s -mon-law "pn] z a
    result (! move4 ,o!r types ( exp5ses
    9curr$ :5 acquir+ a new resid;e
    7e4g4 h\se-hunt+ exp5ses7 >e n
    deducti#2
  7g7 9t]e/1 prop]ty taxes1 9sur.e
    premiums & h1t+ & util;y co/s1 6a
    maximum ( 4#e1jjj1 9curr$ af #aiig
    =! old resid;e dur+ ! p]iod t
    r1sona# ef=ts >e 2+ made 6sell x1 &
    x is nei r5t$ \ nor o3upi$ 0!
    taxpay] or a memb] (! taxpay]'s
    h\sehold2 &
  7h7 co/s1 9curr$ af #aiig1 ( revis+
    legal docu;ts 6reflect ! a4ress (!
    taxpay]'s new resid;e1 replac+
    driv]s' lic;es & non-comm]cial
    vehicle p]mits1 & util;y 3nec;ns &
    4connec;ns4
#ac4 ,=! purposes ( p>agraphs #ab7a7 &
  7c71 an 9dividual has ! op;n = #aiii &
  subsequ5t ye>s ( *oos+ ei a .detail$
  or .simplifi$ .me?od ( det]m9+ m1l &
  vehicle exp5ses 9curr$ 9 ! c\rse   #ae
         ,,it-#agh;,r#c-,3solid      e#c
  ( mov+4 ,? op;n is al availa#
  6calculate vehicle exp5ses ": a
  taxpay]'s vehicle is us$ 6transport
  h\sehold e6ects 2t ! old &! new
  resid;e 7see p>agraph #ab7b774

  ,if ! .detail$ .me?od is *os51
  receipts & records = m1l & vehicle
  exp5ses m/ 2 kept4 ,vehicle exp5ses
  9clude bo? op]at+ & [n]%ip exp5ses4
  ,op]at+ exp5ses 3si/ ( fuel1 oil1
  tires1 lic;e fees1 9sur.e1 ma9t5.e &
  repairs4 ,on ! o!r h&1 [n]%ip exp5ses
  ref] 6depreci,n1 prov9cial tax & f9.e
  *>ges4 ,! claim = vehicle exp5ses is
  calculat$ z foll[s3 ! kilometres
  travell$ 9 ! c\rse ( mov+ divid$ 0!
  total kilometres driv5 9 ! ye> (!
  move1 multipli$ 0! total vehicle
  exp5ses =! ye>4 ,3sequ5tly1 x is al
  nec =a taxpay] 6keep a record (! total
  numb] ( kilometres travell$ dur+ ! ye>
  (! move1 z well z ^? driv5 specific,y
  9 ! c\rse ( mov+4 ,= example1 if   #af
         ,,it-#agh;,r#c-,3solid      f#c
  an 9dividual drove #aj1jjj kilometres
  dur+ ! ye>1 half ( : 0 relat$ 6! move1
  !n half (! total vehicle exp5ses = t
  ye> may 2 claim$ z mov+ exp5ses4

  ,alt]natively1 if ! .simplifi$ .me?od
  ( calculat+ m1l & vehicle exp5ses is
  us$1 support+ receipts >e n requir$4
  ,9 ! case ( m1ls1 a flat rate p] m1l
  is claim$4 ,= vehicle exp5ses1 a
  record m/ 2 kept (! numb] ( kilometres
  driv5 9 ! c\rse ( mov+4 ,! am.t t may
  2 claim$ = vehicle exp5ses is det]m9$
  0multiply+ ! numb] ( kilometres
  travell$ 9 ! c\rse
--------------------------------------#d
  ( mov+ 0a flat p] kilometre rate4
  ,9=m,n on ! curr5t rate p] m1l & p]
  kilometre is availa# f \r ,tax ,9=m,n
  ,ph"o ,s]vice 7,t4,i4,p4,s47 at
  #a-hjj-bfg-fiii1 or on \r ,web page
  at3 _+www.ccra.gc.ca/travelcosts_:
#ad4 ,! am.t deducti# "u sec;n #fb m/ 2
  r1sona# 9 ! circum/.es 7sec;n      #ag
         ,,it-#agh;,r#c-,3solid      a#d
  #fg7 & m/ h be5 pd 0! taxpay] z1 or on
  a3.t (1 mov+ exp5ses 9curr$ 9 ! c\rse
  ( mov+ f ! old 6! new resid;e4
#ae4 ,sec;n #fb provides t eligi# mov+
  exp5ses >e deducti# only :5 ! r1son =!
  resid5tial move is 62g9 employ;t or
  busi;s at ! new loc,n or 62g9 full-"t
  att5d.e at an $uc,nal 9/itu;n4 ,x is
  alw a "q ( fact :e!r or n a move has
  be5 made = s* r1sons4 ,h["e1 eligi#
  mov+ exp5ses may 2 claim$ provid$ t !
  taxpay] 2g9s "o ( ^! activities ei 2f
  or af ! move4 ,9 a4i;n1 if an employee
  is transf]r$ 6ano!r loc,n ( an
  employ]'s busi;s or if a self-employ$
  9dividual relocates a busi;s 6ano!r
  loc,n 9 ,canada1 eligi# mov+ exp5ses t
  >e o!rwise all[a# may 2 deduct$ 0!
  taxpay]4
#af4 ,if sell+ co/s1 : qualify z eligi#
  mov+ exp5ses1 >e 9curr$ on ! sale (!
  =m] resid;e1 ei 7b n bo?7 (! foll[+
  tr1t;ts ( s* co/s is a3epta#3
                                     #ah
         ,,it-#agh;,r#c-,3solid      b#d
  7a7 !y may 2 tak5 96a3.t 9 ! usual way
    9 ! calcul,n (a ga9 or loss on !
    4posi;n (! prop]ty2 or
  7b7 !y may 2 deduct$ "u sec;n #fb4
#ag4 ,! co/ ( mov+ a mobile home is
  ord9>ily n deducti# "u sec;n #fb4
  ,h["e1 ": p]sonal e6ects >e 9 a mobile
  home :5 x is mov$1 ! co/ ( mov+ ! home
  is 3sid]$ an eligi# mov+ exp5se 6!
  ext5t x is n m ?an ! e/imat$ co/ (
  mov+ ! p]sonal e6ects sep>ately4

       ,g5]al 7p>agraphs #ah-bb7
    
#ah4 ,a taxpay] is g5],y 3sid]$ 6h *ang$
  resid;es :5 ! new resid;e is e/abli%$
  z ! place at : t 9dividual ord9>ily
  resides z a result (! move ( t
  9dividual1 memb]s (! h\sehold & _!
  posses.ns4 ,9dic,ns ( s* a move 9clude
  ! sell+1 r5t+ or adv]tis+ = sale or
  r5t (! =m] resid;e or c.ell+ a l1se =!
  =m] resid;e4
                                     #ai
         ,,it-#agh;,r#c-,3solid      c#d
#ai4 ,af #aihh1 a taxpay] :o is1 "?\t
  all or "p (a tax,n ye>1 abs5t f
  ,canada1 b resid5t 9 ,canada = tax
  purposes1 is n subject 6! 8in ,canada0
  require;ts 9 p>agraphs #a & #e abv
  7,sec;n #fd.a74 ,taxpay]s abs5t f1 b
  resid5t 9 ,canada = tax purposes1 wd
  9clude bo? an 9dividual deem$ 0sec;n
  #bej 6be a resid5t ( ,canada & an
  9dividual 3sid]$ resid5t 9 ,canada
  :ile abroad 2c (! ret5;n ( resid5tial
  ties 9 ,canada 7see ! curr5t v].n (
  ,,it-#bba1 ,det]m9,n ( an ,9dividual's
  ,resid;e ,/atus74 ,2f #aihi1 only a
  taxpay] deem$ 0sec;n #bej 6be a
  resid5t ( ,canada :ile abroad 0 n
  subject 6! 8in ,canada0 require;ts
  ref]r$ 6abv 7=m] sec;n #fc.a74
#bj4 ,a taxpay] :o is a deem$ resid5t (
  ,canada 2c ( soj\rn+ 9 ,canada = m ?an
  #ahc "ds is n 5titl$ 6claim mov+
  exp5ses 2c t taxpay] wd n .ord9>ily
  .reside at bo? ! old loc,n 2f ! move
                                     #bj
         ,,it-#agh;,r#c-,3solid      d#d
  .&! new loc,n af ! move z requir$
  0subsec;n #fb7#a74
#ba4 ,z 9dicat$ 9 p>agraph #ac1 if a
  taxpay] *ooses 6use ! .detail$ .me?od
  ( calculat+ m1l or vehicle exp5ses1
  receipts = ^? exp5ses >e requir$4 ,all
  o!r types ( travel exp5ses claim$ z
  eligi# mov+ exp5ses m/ al 2 support$
  0receipts or o!r docu;ts4 ,9 ord]
  6det]m9e ! am.t ( eligi# mov+ exp5ses
  t may 2 deduct$ f ! taxpay]'s 9come 9
  ! ye> (! move1 ,=m ,t#a-;,m ,mov+
  ,exp5ses ,deduc;n 7: may 2 obta9$ f
  any local tax s]vices (fice7 %d 2
  -plet$4 ,al? nei ! receipts nor ,=m
  ,t#a-;,m >e requir$ 6be submitt$ )!
  taxpay]'s 9come tax return1 !y %d 2
  reta9$ 2c !y may 2 requir$ at a lat]
  date 6sub/antiate ! claim4 ,a4i;nal
  9=m,n on mov+ exp5ses may 2 obta9$ f
  \r ,t4,i4,p4,s4 teleph"o or onl9e
  s]vice4
#bb4 ,9 "s cases1 all eligi# mov+
  exp5ses may n h be5 9curr$ 0! "t   #ba
         ,,it-#agh;,r#c-,3solid      e#d
  a taxpay]'s return =! ye> (! move is
  fil$ 7e4g4 sales -mis.n on ! delay$
  sale (! =m] resid;e74 ,if a4i;nal mov+
  exp5ses 9curr$ >e deducti# f 9come
  e>n$ at ! new loc,n 9 t ye> or 9 !
  foll[+ ye>1 z \tl9$ 9 p>agraphs #c &
  #aa abv1 ! taxpay] %d provide "picul>s
  & availa# receipts 6! local tax,n
  (fice & reque/ an adju/;t (! tax
  returns4
--------------------------------------#e
           ,bullet9 ,revi.ns
    
  ,p>agraphs #b1 #c1 #d1 #f1 #g1 #h1 #i1
#aj1 #aa1 #ad1 #ae1 #af1 #ag1 #ah1 #ai1
#bj & #bb h n be5 revis$ s9ce ! issu.e (
,,it-#agh;,r#c on ,may #bh1 #aiic4
  ,! la/ s5t;e (! f/ "p ( p>agraph #a 0
revis$ 6reflect ! deci.n (! ,f$]al ,c\rt
( ,app1l 9 ,dianne ,m4 ,giannakop\los v4
,,mnr1 ,7#aiie7' #b ,,ctc #caf1 #ie
,,dtc #edgg1 ) respect 6! me?od ( m1sur+

                                     #bb
         ,,it-#agh;,r#c-,3solid      a#e
! #dj-kilometre 4t.e = purposes (! mov+
exp5se deduc;n4 ,7,decemb] #aj1 #aiii7'
  ,! f/ s5t;e ( p>agraph #e 0 revis$ z a
3sequ;e (! abv-m5;n$ ,decemb] #aj1 #aiii
revi.n 6p>agraph #a4 ,7,decemb] #aj1
#aiii7'
  ,9 p>agraph #ab1 ! foll[+ *anges 7
made3
    --,p>agraphs #ab7a7 to 7c7 7 revis$
      69clude a ref];e 6p>agraph #ac z a
      result (! ,febru>y #bh1 #bjja
      *ange 6t p>agraph4 ,7,febru>y #bh1
      #bjja7'
    --,p>agraph #ab7f7 0 revis$ 6reflect
      an am5d;t 6p>agraph #fb7#c77f7 (!
      ,9come ,tax ,act & 6add ! ^w+ (
      =m] p>agraph #ac4 ,7,febru>y #bh1
      #bjja7'
    --,p>agraphs #ab7g7 & 7h7 7 a4$ 9
      ord] 6provide -;ts on ! new
      p>agraphs #fb7#c77g7 & 7h7 (!
      ,9come ,tax ,act4 ,7,febru>y #bh1
      #bjja7'
                                     #bc
         ,,it-#agh;,r#c-,3solid      b#e
  ,p>agraph #ac 0 revis$ 6provide 9=m,n
ab an alt]native me?od ( calculat+ c]ta9
mov+ exp5ses : 0 ann\nc$ 0! ,,ccra 9 !
,news ,rel1se dat$ ,decemb] #ad1 #aiii
5titl$ ,two op;ns n[ availa# = calculat+
travel exp5ses = mov+ & m$ical exp5ses1
&= nor!rn resid5ts deduc;ns &!
correspond+ ,fact ,%eet dat$ ,decemb]
#aiii 5titl$ ,travel exp5ses = nor!rn
resid5ts deduc;ns1 m$ical & mov+
exp5ses4 ,7,febru>y #bh1 #bjja7'
  ,p>agraph #ba 0 revis$ z a 3sequ;e (!
,febru>y #bh1 #bjja revi.n 6p>agraph #ac
6ref] 6! .detail$ .me?od ( calculat+ m1l
& vehicle exp5ses \tl9$ 9 revis$
p>agraph #ac & 6replace \tdat$ 9=m,n4
,7,febru>y #bh1 #bjja7'






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