Tips related to moving expenses

You may be eligible to claim moving expenses if, during the tax year, you moved to be at least 40 kilometres closer to your new job or place of business. Expenses are claimed against income earned from this new employment and may be carried forward into future years.

The types of expenses you may claim are listed on program's moving expenses page. For instance, consider including the following:

Utility fees for disconnecting and connecting at each residence
Cost of installing appliances
Costs of address change notification
Cost of acquiring a new driver's licence and car registration

Remember to keep your receipts for all of these items.

Meal expenses may be claimed using the actual costs or using the "simplified method". The simplified method does not require that you keep receipts as it uses a flat rate of $17.00 per meal per person, up to a maximum of $51.00 per person per day. Remember to keep your receipts for miscellaneous expenses regardless of which method you use to calculate them.

Automobile travel expenses may be claimed under the simplified method using a flat rate per kilometre in cents, determined by your province.

You can claim eligible expenses for a move between two locations outside Canada if you are a factual or deemed resident, and you moved from the place where you ordinarily resided to live in another place where you ordinarily reside.

You are a factual resident if you keep residential ties in Canada while living or travelling outside the country.
You are a deemed resident if, at any time in the year, you lived outside Canada, you do not keep residential ties here, and you are
- a government employee;
- a member of the Canadian Forces;
- a member of the Canadian Forces overseas school staff; or
- an employee of the Canadian International Development Agency.