If you moved during the year and established a new home to start a new job, you may qualify to deduct eligible moving expenses against the income you earned at your new location.
Your new home must be at least 40 kilometers closer to your new place of employment or business than your previous home.
If you received a reimbursement or an allowance for eligible moving expenses that is not included in your income, the deduction that you claim must be reduced by the amount of the reimbursement or allowance that you received.
Eligible Moving Expenses:
Transportation and storage costs (such as packing, hauling, in-transit storage, and insurance) for household effects, including items such as boats and trailers
Travel expenses, including vehicle expenses, meals and accommodation, to move you and members of your household to your new residence
Costs for up to 15 days for meals and temporary accommodation near either residence for you and the members of your household
The cost of cancelling a lease for your old residence, except any rental payment for the period during which you occupied the residence
When your old residence is sold as a result of your move, eligible moving expenses also include:
Legal or notarial fees for the purchase of the new residence, as well as any taxes paid (other than GST/HST or property taxes) for the transfer or registration of title to the new residence, if you or your spouse or common-law partner sold the old residence
The cost of selling your old residence, including advertising, notarial or legal fees, real estate commission, and mortgage penalty when the mortgage is paid off before maturity