Line 219 - Are you a full-time student?

As a student, you can only deduct moving expenses if you move to study courses as a full-time student at a college, university, or other institution offering post-secondary education. However, you can only deduct these expenses from the part of your scholarships, fellowships, bursaries, certain prizes, and research grants required to be included in your income.

If your eligible moving expenses are more than the scholarships, fellowships, bursaries, certain prizes, and research grants income you report for the year, you can deduct the unused part of those expenses from the same type of income you receive and report on your return for the following years.

You can claim moving expenses that you incur at the beginning of each academic period when you move to the educational institution, as long as you meet the 40-kilometre limitation and have income earned in the new location. You can also claim moving expenses when you move back after a summer break, or a work semester if you have income earned at the new location.

The rules that apply to an employed or self-employed person apply to you if you move to a new location in Canada to work (including a summer job) or to run a business. Complete a separate Form T1-M for each move and enter the total of all amounts from line 20 on line 219 of your tax return.

Forms and publications

• Form T1-M, Moving Expenses Deduction
• Pamphlet P105, Students and Income Tax

Related topics

• Where did you move?