Line 219 – Where did you move?
Generally, your move must be from one place in Canada to another place in Canada.
Did you move from Canada?
If you meet all conditions and requirements, you can claim eligible expenses for a move from Canada if:
- you are a full-time student (including a co-operative student), or a factual or deemed resident of Canada; and
- you moved from the place where you ordinarily resided to live in another place where you ordinarily reside.
You cannot claim moving expenses if you rent an apartment in another country where you are working temporarily and you maintain residential ties in Canada (for example, your spouse and children remain in your home in Canada), because your home in Canada is where we consider you to ordinarily reside.
Did you move to Canada?
If you meet all conditions and requirements, you can claim eligible expenses for a move to Canada if:
- you are a full-time student (including a co-operative student);
- you are a factual resident; or
- you are a deemed resident of Canada.
Forms and publications
- Form T1-M, Moving Expenses Deduction
- Income Tax Folio, S5-F1-C1, Determining an Individual's Residence Status
- Date modified: