Quick answer: Yes, moving expenses can be tax-deductible in Quebec if you moved at least 40 km closer to a new job, a new business, or a full-time post-secondary school. You claim them on two forms, the federal T1-M (line 21900) and the Quebec TP-348-V (line 228), and you can only deduct them against income you earned at the new location. Keep every receipt, including your mover’s invoice.
Here is who qualifies, what you can and cannot claim, and how the Quebec side works, so you do not leave money on the table or trigger a reassessment.
Do you qualify? The 40 km rule
To claim moving expenses, your move has to meet three conditions:
- The 40 km test. Your new home must be at least 40 km closer to your new work or school than your old home was. The tax authorities measure this by the shortest normal public route, not a straight line on a map.
- A qualifying reason. You moved to start a job, run a business, or attend a post-secondary program full time. Both employees and the self-employed qualify.
- Income at the new location. You can only deduct against employment, self-employment, or (for students) taxable scholarship income earned at the new place.
A quick example: if your old home was 50 km from your new job and your new home is 8 km away, the difference is 42 km, and you qualify. At 39 km, you do not. The distance is measured carefully, so it is worth confirming yours.
The Quebec difference: two forms, not one
This is the part that catches people, and the reason a national tax article is not enough.
Most of Canada files one federal return. Quebec residents file two, a federal return with the Canada Revenue Agency and a provincial one with Revenu Québec. So a moving-expense claim in Quebec uses two forms:
| Return | Form | Line |
|---|---|---|
| Federal (CRA) | T1-M, Moving Expenses Deduction | Line 21900 |
| Quebec (Revenu Québec) | TP-348-V, Moving Expenses | Line 228 |
Most tax software combines the two into a single workflow, so you enter the information once. But the claim still has to appear on both returns to get the full benefit.
What moving expenses can you claim?
The eligible list is broader than most people expect:
- Transportation and storage of your household items, including professional movers, a rental truck, packing and in-transit storage.
- Travel costs to the new home, including reasonable vehicle costs, meals and, if needed, a night’s accommodation on the way.
- Temporary living expenses near the old or new home, up to a set number of days, for meals and lodging while you are between homes.
- Lease-cancellation costs on your old place (though not the rent for the period before you moved).
- Incidental costs tied to the move, such as changing your address on legal documents, replacing your driver’s licence and vehicle registration, and utility hook-ups and disconnections.
- Costs of keeping a vacant old home while actively trying to sell it, up to a limit, including heating, insurance and property tax.
- Selling costs of your old home, such as real estate commission and legal fees.
What you cannot claim
Just as important, so you do not trigger a reassessment:
- Expenses reimbursed by your employer, unless you include that reimbursement in your income.
- House-hunting trips before the move.
- The value of items you could not move, or losses on selling your home.
- Costs to make the new home ready, like renovations or repairs.
- Mail-forwarding and the cost of cleaning a rented old home, in most cases.
- Any expense against the wrong income. You cannot deduct against investment income or employment insurance, only income earned at the new location.
What if your expenses are more than your new income?
You do not lose the deduction. If your moving costs are higher than what you earned at the new location that year, you can carry the unused portion forward and claim it the next year against income from the same new workplace or business.
For example, if you moved in November, earned $8,000 at the new job before year-end, but had $12,000 in moving costs, you claim $8,000 this year and carry the remaining $4,000 forward.
How to claim, step by step
- Confirm the 40 km rule using a mapping tool and the shortest public route.
- Gather every receipt, especially your mover’s invoice, truck rental, travel and temporary-lodging costs.
- Complete Form T1-M for your federal return (total goes on line 21900).
- Complete Form TP-348-V for your Quebec return (line 228). Tax software usually fills both from one entry.
- Keep your documents for six years. Do not mail them with your return, but hold them in case the CRA or Revenu Québec asks.
A clear, itemized invoice from your mover is exactly the kind of record the tax authorities want to see. At Dynamic Moving, every move comes with a clean, detailed invoice, so if your move qualifies, you have the paperwork ready.
Frequently asked questions
Are moving expenses tax-deductible in Quebec?
Yes, if you moved at least 40 km closer to a new job, business or full-time school, and you earned income at the new location. You claim them on the federal T1-M and the Quebec TP-348-V.
What is the 40 km rule?
Your new home must be at least 40 km closer to your new work or school than your old home was, measured by the shortest normal public route, not a straight line.
Do students get to claim moving expenses?
Yes, full-time post-secondary students who move at least 40 km closer to their school can claim, but only against taxable income such as scholarships, grants or a job at the new location.
Which forms do Quebec residents use?
Two: the federal T1-M (line 21900) with the CRA, and the provincial TP-348-V (line 228) with Revenu Québec. Most software combines them.
Can I claim the cost of professional movers?
Yes. Professional moving services, truck rental, packing and in-transit storage are all eligible transportation and storage expenses, provided the move qualifies. Keep the invoice.
What if my employer paid for the move?
You cannot claim reimbursed expenses unless you include the reimbursement in your income. If your employer covered only part, you may be able to claim the rest.
Can both spouses claim moving expenses?
Only one claim is made for the household. It is usually best for the higher-income spouse to claim, since the deduction is limited by income earned at the new location.
How long should I keep my receipts?
Six years. You do not send them with your return, but the CRA or Revenu Québec can ask to see them.
Move with a company that keeps clean records
If your move qualifies for the deduction, the right paperwork makes the claim simple. Tell us your home size and dates, and we will give you a clear, itemized quote and invoice with no hidden fees. Get a free moving quote or call 514-551-0155.
This article is general information for the 2025 to 2026 tax period, not tax advice. Rules, dollar limits and day limits can change, and every situation is different. Confirm your claim with Revenu Québec, the CRA, or a qualified tax professional before filing.