costs to replace such personal-use items as drapery and carpets. expenses incurred to clean or repair a rental residence to meet the landlord’s standards. expenses for job-hunting or house-hunting trips to another city (for example, costs to travel to job interviews or meet with real estate agents). any loss incurred on the sale of the old residence. 
expenses for work done to make the old residence more saleable.It may seem from the forgoing that virtually all moving-related costs will be deductible however, there are some costs for which the Canada Revenue Agency (CRA) will not permit a deduction to be claimed, as follows: As well, a claim for such home maintenance expenses is not allowed where the taxpayer delayed selling, for investment purposes or until the real estate market improved. If any family members are still living at the old residence, or it is being rented, no deduction is available. Specifically, costs including interest, property taxes, insurance premiums, and heat and utilities expenses paid to maintain the old residence while efforts were being made to sell it may be deducted. In most such circumstances, the taxpayer is entitled to deduct up to $5,000 in costs incurred for the maintenance of that residence while it is vacant and efforts are being made to sell it. It sometimes happens that a move to the new home takes place before the old residence is sold. the cost of changing an address on legal documents, replacing driving licences and non-commercial vehicle permits (except insurance), and costs related to utility hook-ups and disconnections.the cost of selling the old residence, including advertising, notary or legal fees, real estate commissions, and any mortgage penalties paid when a mortgage is paid off before maturity and.
ARE MOVING EXPENSES DEDUCTIBLE REGISTRATION
legal or notary fees incurred for the purchase of the new residence, together with any taxes paid for the transfer or registration of title to the new residence (excluding GST or HST).lease cancellation charges (but not rent) on the old residence.
costs for up to 15 days for meals and temporary accommodation near the old and the new residences for the taxpayer and members of the household. transportation and storage costs (such as packing, hauling, movers, in-transit storage, and insurance) for household effects, including such items as boats and trailers. traveling expenses, including vehicle expenses, meals and accommodation, to move the taxpayer and members of his or her family to their new residence (note that not all members of the household have to travel together or at the same time). The following is a list of expenses which can be claimed by the taxpayer without specific dollar figure restrictions (but subject, as always, to the overriding requirement of “reasonableness”). Within the general rule, there are a number of specific inclusions, exclusions, and limitations. In such instances, those expenses can be carried over and deducted from income earned at the new location in future years. Where the move takes place later in the year, and moving costs are significant, it is possible that the amount of income earned at the new location in the year of the move will be less than deductible moving expenses incurred. In all cases, the moving expenses must be deducted from employment or self-employment income earned at the new location. The general rule is that a taxpayer can claim reasonable amounts that were paid for moving himself or herself, family members, and household effects.
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