Canada Revenue Agency Government of Canada
Skip to content area (Access key: x)
Skip to side menu (Access key: y)

Line 219 – Moving expenses

The following information will help you determine the moving expenses deduction you can claim.

Topics for moving expenses
Answer a few questions to find out if you can claim moving expenses. Who can deduct moving expenses?
Find out if your move qualifies for a moving expenses deduction.
Are you employed or
self-employed?

Information about eligible moving expenses you can deduct from income you earn at the new location.
Where did you move?
Information for those who moved to or from Canada, or between two locations outside Canada.
Are you a full-time student?
Find out from what income you can deduct eligible moving expenses.
Expenses you can deduct
Find out what expenses are considered eligible moving expenses.
Expenses you cannot deduct
Find out what expenses are not considered eligible moving expenses.
 Completing your tax return
Information to help you calculate your moving expenses deduction.

Frequently asked questions

This year I moved from Quebec to Alberta to take up a new job. I am going to claim moving expenses. I moved out of my apartment and bought a house. I paid legal fees when I bought the new house. Can I deduct these on my return as well?

You can claim legal fees for a purchase of a new home as well as taxes paid (other than GST/HST or property taxes) for the transfer of or registration of the title to a new home only if your old residence is sold as a result of the move.

Since you did not sell an old residence when you moved, you cannot claim the legal fees or taxes paid for the purchase of the new home.

You can claim the cost of cancelling a lease for your old residence, except any rental payment for the period during which you occupied the residence.

Forms and publications

Related topics

  • Moving
    This life events page provides information on subjects such as: changing your address, leaving Canada, newcomers to Canada, homeowners, and more.


More Ways to Serve You!

Date modified:
2006-05-02
Top of page
Top of page
Important notices