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). 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:
you are a Canadian resident (either factual or deemed)
living out of the country, and
you moved from the place where you ordinarily resided,
to live in another place where you ordinarily reside.
Other resources, on Canada Revenue Agency website:
The information on this site is not intended to be a
substitute for professional advice. Each person's situation differs, and
a professional advisor can assist you in using the information on this web
site to your best advantage.
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