You are eligible if:

• You are moving to a new location to start a job or a business, or attend courses full-time at a post-secondary institution.
• Your new home is a least 40-KM closer to your new place of work or school.

Expenses that are deductible are:

• Travelling expenses including vehicle expenses, meals and accommodation
• Transportation and storage of personal effects
• Cost of canceling a lease at you previous residence
• Up to 15 days of meals and accommodation near either residence if your moving dates do not coincide
• Selling costs of your old residence including real estate commission
• Legal fees on sale of previous residence and purchase of new residence
• Mortgage penalty
• Advertising
• Legal fees and land transfer tax for purchase of new residence
• Utilities disconnection/reconnection costs
• Mortgage interest, insurance, property taxes and utilities associated with old residence while attempting to sell it, to a limit of $5,000 for maximum 3 month period

Expenses that are not deductible are:

• Loss on the sale of your previous home
• Expenses for house-hunting trips (HHT) before your move
• Cost of work done to your former residence to make it more saleable

Other Comments

• Deduction is limited to income earned at new location - can be carried forward to other years
• Deduction is reduced by any reimbursement received from employer.