🎓 Line 21900 – Moving Expenses for Full-Time Students

Full-time students in Canada may be able to deduct certain moving expenses when filing their income tax return. These deductions are reported on line 21900 of the personal tax return and are calculated using Form T1-M (Moving Expenses Deduction).

The rules are defined by the Canada Revenue Agency (CRA) and explained in the official guidance: Line 21900 – Moving Expenses: Full-Time Students .

📌 Who Can Claim Moving Expenses

You may claim moving expenses as a student if you moved to attend a post-secondary program as a full-time student at a university, college, or other educational institution.

To qualify, the following conditions must generally be met:

  • 🎓 You moved to attend a full-time post-secondary program.
  • 📍 Your new home is at least 40 kilometres closer to your school (using the shortest public route).
  • 🏠 You established a new place where you normally live.
  • 📑 You paid eligible moving expenses related to the move.

The 40-kilometre rule ensures the move is significant and directly related to education or work.

💰 Income Limitation for Students

Unlike employees, full-time students can only deduct moving expenses from specific types of income.

Eligible income includes:

  • Scholarships
  • Bursaries
  • Fellowships
  • Research grants
  • Certain prizes

However, the deduction only applies to the portion of those amounts that must be included in taxable income.

💡 Example:
If you received taxable scholarship income and moved to attend university, you may deduct moving expenses from that taxable amount.

📦 Eligible Moving Expenses

If you qualify, you may deduct most reasonable costs related to the move.

Common eligible expenses include:

  • 🚚 Transportation and storage of household items
  • ✈️ Travel expenses for you and your family
  • 🍽 Meals and accommodation during the move
  • 📦 Packing, hauling, movers, and insurance
  • 🚗 Vehicle expenses for travel to the new home

These expenses must be directly related to the move and properly documented.

🚫 Expenses You Cannot Claim

The CRA does not allow deductions for certain costs, including:

  • House-hunting trips before the move
  • Costs to improve your old home before selling
  • Loss on the sale of your home
  • Cleaning or repairs required by a landlord
  • Mail-forwarding services

These expenses are considered personal or unrelated to the actual relocation.

📊 Carrying Forward Unused Moving Expenses

If your moving expenses are higher than your eligible income in the year of the move, you can carry forward the unused amount to future tax years.

The remaining amount can only be deducted against the same types of eligible income (such as taxable scholarships or grants).

🧾 How to Claim the Deduction

To claim moving expenses:

  1. Complete Form T1-M – Moving Expenses Deduction.
  2. Calculate your allowable expenses.
  3. Enter the final amount on line 21900 of your tax return.

You must complete a separate form for each eligible move.

When filing your return, you usually do not submit receipts, but you must keep them in case the CRA requests proof.

📚 Additional CRA Resources

✔️ Summary:
Full-time students who relocate to attend a post-secondary program may claim eligible moving expenses on line 21900 of their tax return, provided their new home is at least 40 km closer to their school and the expenses are deducted only from eligible taxable scholarship or grant income.