Line 219 - Moving expenses
You can deduct eligible moving expenses if you move and establish a new home to be employed or carry on a business at a new location, or if you move to study courses as a student in full-time attendance at a university, college or other educational institution that offers courses at a post-secondary school level.
To qualify, your new home must be at least 40 kilometres (by the shortest usual public route) closer to the new place of work or educational institution.
Forms and publications
- General Income Tax and Benefit Package - Guide, Return, and Schedules
- Form T1-M, Moving Expenses Deduction
- Interpretation Bulletin IT-178, Moving Expenses
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