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Students - Moving Expenses

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Filing Your Return  ->  Students -> Moving expenses

Line 219 Students' Moving Expenses

Income Tax Act s. 62(2)

If you have moved at least 40km to attend a post-secondary educational institution full time, then moving expenses may be deducted, but only from taxable scholarship or award income received in the year (most is now not taxable), as well as from employment income earned in the new location while at school.  Moving expenses are a deduction from income, not a tax credit, so they save taxes at your marginal tax rate.

Moving expenses can be claimed for the move to the educational institution at the beginning of each academic period, and for the move back after a summer break.

Normally, moving expenses are only an eligible deduction for a student if the move was either to or from a location within Canada.  However, a move between two locations outside of Canada can also be an "eligible relocation" if:

bullet you are a Canadian resident (either factual or deemed) living out of the country, and
bullet you moved from the place where you ordinarily resided, to live in another place where you ordinarily reside.

See also Tax Information for Students.

Other resources, on Canada Revenue Agency website:

    - P105 Students and Income Tax Pamphlet

    - Line 219 - Moving expenses

    - Form T1-M moving expenses deduction (to be filed with the tax return)

    - Income Tax Folio S1-F3-C4 Moving expenses

Revised: November 01, 2017

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