Generally, your move must be from one place in Canada to another place in Canada.

If you move to or from Canada

If you meet all of the conditions and requirements for claiming moving expenses, you can claim eligible expenses for a move to or from Canada if both of the following apply:

• You are a full-time student (including co-operative student), or a factualresident or deemed resident of Canada

• You moved from the place where you normally lived to live in another place where you normally live

You cannot claim moving expenses if you rent an apartment in another country where you are working temporarily and you maintain residential ties in Canada (for example, your spouse and children remain in your home in Canada) because your home in Canada is where the CRA considers you to normally live.

If you move between two locations outside Canada

If you meet all of the conditions and requirements for claiming moving expenses, you can claim eligible expenses for a move between two locations outside Canada if you are a factualresident or deemed resident of Canada.

Forms and publications

• Form T1-M, Moving Expenses Deduction
• Income Tax Folio S5-F1-C1, Determining an Individual's Residence Status