Tax Guide/Deductions

Moving expenses

Updated November 4, 2026

You may deduct moving costs if your new home is at least 40 km closer by the shortest usual public route to a new job, business or full-time post-secondary school.

Eligible costs can include:

  • Movers, storage and travel, including meals and lodging
  • Up to 15 days of temporary lodging near either home
  • Selling costs of your old home and legal fees on the new one
  • Lease cancellation and utility hookups

You claim on Form T1-M, up to the income earned at the new location. Unused amounts can carry forward. If your employer pays or reimburses costs, you can claim only what you paid and were not repaid.