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:
See also Tax Information for Students.
Canada Revenue Agency Resources:- P105 Students and Income Tax Pamphlet
- Form T1-M moving expenses deduction (to be filed with the tax return)
Revised: May 22, 2019
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