Line 219 - Expenses you cannot deduct

Moving expenses that you cannot deduct include:

• expenses for work done to make your home more saleable;
• any loss from the sale of your home;
• expenses for house-hunting trips before you move;
• the value of items movers refused to take, such as plants, frozen food, ammunition, paint, and cleaning products;
• expenses for job hunting in another city (such as travelling expenses);
• expenses to clean or repair a rented residence to meet the landlord's standards;
• expenses to replace personal-use items such as toolsheds, firewood, drapes, and carpets;
• mail-forwarding costs (such as with Canada Post);
• costs of transformers or adaptors for household appliances;
• costs incurred in the sale of your old home if you delayed selling for investment purposes or until the real estate market improved; and
• costs for vehicle inspections and/or emissions tests.

Situations where your moving expenses are not allowable:

• the expenses for which you were reimbursed by your employer and that are not included in your income;
• your new home is not at least 40 kilometers (by the shortest usual public route) closer to your new place of work or educational institution; and
• the failure to provide the required documentation to support your claim.

Generally, you cannot deduct the cost of moving a mobile home. However, if you have personal effects in a mobile home when it is moved, you can deduct the amount it would have cost to move those personal effects separately.

Forms and publications

• Form T1-M, Moving Expenses Deduction