Line 219 - Are you a full-time student?
You can claim eligible moving expenses if you moved to be a student in full-time attendance in a post-secondary program at a university, college or other educational institution. However, you can only deduct these expenses from the part of your scholarships, fellowships, bursaries, study grants, and artists' project grants (awards) that is required to be included in your income.
You are considered to be a full-time student if you regularly attend a college, university, or other educational institution in a program at a post-secondary school level (whether in Canada or not); and during a particular semester, you are taking at least 60% of the usual course load for the program in which you are enrolled. For more information, see Income Tax Folio S1-F3-C4, Moving Expenses.
To qualify, your new home must be at least 40 kilometres (by the shortest usual public route) closer to the new work location or educational institution. You must establish your new home as the place where you ordinarily reside. For example, you have established a new home if you have sold or rented (or advertised for sale or rent) your old home. Generally, your move must be from one place in Canada to another place in Canada.
If you moved to work, including summer employment, or to run a business, you can also claim moving expenses. However, you can only deduct these expenses from the employment or self-employment income you earned at the new work location.
You can claim moving expenses you incur at the beginning of each academic period as long as you meet the 40-kilometre requirement outlined in Part 2 of Form T1-M and you have earned income at your new work location. In the case of a co-operative student, when you move back after a summer break or a work semester, you can also claim your moving expenses, provided you meet the previously stated requirements.
Complete a separate Form T1-M for each move and enter the total of all amounts from line 23 on line 219 of your tax return.
If you received a reimbursement or an allowance from your employer for your eligible moving expenses you can only claim your moving expenses if you include the amount you received in your income or if you reduce your moving expenses by the amount received.
Unused moving expenses available to carry forward to a future year
If your net moving expenses (line 21 of Form T1-M, Moving Expenses Deduction) that you paid in the year of the move are more than the scholarships, fellowships, bursaries, certain prizes, and research grants income you report for the year (line 22 of Form T1-M), you can carry forward and deduct the unused part of those expenses from the same type of income you receive and report on your return for the following years.
Expenses you paid in a year after you moved
If your eligible moving expenses were paid in a year after the year of your move, you can claim them on your return for the year you paid them. However, you can only deduct these expenses from the part of your scholarships, fellowships, bursaries, certain prizes, and research grants that is required to be included in your income.
You cannot carry back moving expenses to a previous year. For example, if you paid moving expenses in 2016 for a move that occurred in 2015, you cannot claim the expenses paid in 2016 on your 2015 return, even if you earned income at the new location in 2015.
Forms and publications
- Form T1-M, Moving Expenses Deduction
- Pamphlet P105, Students and Income Tax
- Income Tax Folio, S1-F3-C4, Moving Expenses
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