Moving Expense

If you move to a new location, and it's 40 kilometres closer to the new work place than the old residence(even for the same employer), you are allowed to claim moving expenses. Same for self-employed and students.
Moving expenses are deductible only from net income from employment at new location. If there are no earning from the new location, you can carried forward to the next and future years. However, the expenses can never be claimed against earnings from a different location.

*Please keep in mind that you are not allow to claim moving expense if you are moving 40 km closer to existing job!