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	travelling expenses incurred in connection with the move
	the cost of transporting your household goods
	the cost of meals and temporary accommodation for a period not exceeding 15 days
	costs of selling your old residence, or if you were renting, the cost of breaking your lease.  However, any loss incurred on the sale of your former residence cannot be deducted.

The federal government has recently expanded the list of eligible moving expenses. They include mortgage interest, property taxes, insurance premiums and costs associated with maintaining heat and power - to a maximum of $5,000 - payable in respect of a vacant former residence. This will be in effect for a period that begins after 1997, and during which all reasonable efforts are made to sell the former residence. The cost of revising legal documents to reflect the taxpayer’s new address, replacing driving licences and automobile permits, and having utilities connected and/or disconnected, are also now eligible for deduction.  Again, these measures apply to expenses incurred after 1997. 

Moving expenses paid for by your employer cannot be claimed by you as a deduction. If your employer pays or reimburses you for part of your moving expenses, you may deduct all of your eligible moving expenses but must report the amounts paid by your employer as income.  Eligible expenses are only deductible from the income earned at the new location. Amounts not
deducted in the year of the move may be carried forward to the next year. 

Students can also claim moving expenses if they move to begin a job (including summer employment) or to start a business. If the move is to attend a full-time post-secondary institution, you can deduct the expenses, but only to the extent of your scholarship or research grant income.