Can you claim moving expenses?  

If you have moved and established a new home to be employed or carry on a business at a new location, you may qualify to deduct eligible moving expenses from the employment or self-employment income you earned at your new work location.

If you moved 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, you may qualify to claim eligible moving expenses from the part of your scholarships, fellowships, bursaries, certain prizes, and research grants that is required to be included in your income.

Select one of the following:

• You are an employee or a self-employed individual who moved within Canada.
  
  
• You are an employee or a self-employed individual and you are in one of the following situations:
  1) You moved from outside Canada to a new work location in Canada;
  2) You moved from Canada to a new work location outside Canada;
  3) You moved between two locations outside Canada.

Note
You must be a deemed or factual resident and the move was from one place where you ordinarily resided to live in another place where you will ordinarily reside.

• You are a student who moved to attend a post-secondary educational institution (either in or out of Canada).

Note
If you moved out of Canada to attend a post-secondary institution, you must be a deemed or factual resident of Canada.

• None of the above applies.