You can claim moving expenses if you moved and your new home is at least 40 km closer (by the shortest public route) to a new work location or post-secondary school where you're enrolled full-time. Eligible expenses include transportation and storage costs for household items, travel expenses including meals and lodging, cost of cancelling a lease at your old residence, and temporary living expenses near either residence (up to 15 days). You cannot deduct expenses for work your employer reimbursed, house-hunting trips before the move, or home improvements to sell your old place. Students who move to attend full-time post-secondary education can deduct moving expenses, but only against taxable scholarship, fellowship, or research grant income. Report moving expenses on Form T1-M and deduct them on line 21900.