# Moving expense question

**URL:** <https://www.protaxcommunity.com/t/moving-expense-question/5526>\
**Category:** Tax Topics\
**Created:** [March 3, 2022, 1:41am UTC](https://www.protaxcommunity.com/t/moving-expense-question/5526 "2022-03-03T01:41:59Z")\
**Posts on this page:** 5\
**Page:** 1

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**Author:** ![ylemorigin](https://avatars.discourse-cdn.com/v4/letter/y/6bbea6/32.png) [@ylemorigin](https://www.protaxcommunity.com/u/ylemorigin)\
**Post date:** [March 3, 2022, 1:41am UTC](https://www.protaxcommunity.com/t/moving-expense-question/5526/1 "2022-03-03T01:41:59Z")

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I wonder if anyone could help me out regarding a moving expense question. I found an example from CRA website (post below) that is very close to my case. My question is in the example below, if I move to dwelling B for 2 years (instead of a few months in the example), could I claim the cost of buying the new home (dwelling C)? I was a tenant in dwelling B.

Here is the link and example.

> **[Income Tax Folio S1-F3-C4, Moving Expenses - Canada.ca](https://www.canada.ca/en/revenue-agency/services/tax/technical-information/income-tax/income-tax-folios-index/series-1-individuals/folio-3-family-unit-issues/income-tax-folio-s1-f3-c4-moving-expenses.html)**
>
> This Folio Chapter provides tax professionals and individuals with a technical overview of the Canada Revenue Agency’s application of federal income tax rules related to deducting moving expenses.

Example 3  
An individual who ordinarily resides in dwelling A in Saskatoon moves to Regina in order to be employed. He moves to dwelling B for a few months until he takes possession of dwelling C, also in Regina. In this situation, the facts indicate that the individual did not ordinarily reside at dwelling B before ordinarily residing at dwelling C.

The CRA considers that only one move took place, from dwelling A to dwelling C, and that it occurred in two stages. Dwelling A is considered the old residence, and dwelling C the new residence. Given that this move appears to be an eligible relocation, the expenses incurred in respect of the individual’s move from dwelling A to dwelling C may be eligible as moving expenses. None of the expenses relating to the purchase or the sale of dwelling B are eligible.

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**Author:** ![Nezzer](https://sea2.discourse-cdn.com/flex016/user_avatar/www.protaxcommunity.com/nezzer/32/3845_2.png) [@Nezzer](https://www.protaxcommunity.com/u/Nezzer)\
**Post date:** [March 3, 2022, 5:15am UTC](https://www.protaxcommunity.com/t/moving-expense-question/5526/2 "2022-03-03T05:15:10Z")

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I think 2 years would be pushing it. Dwelling B in the example is a “temporary” residence - can you consider it temporary if you stayed there for 2 years? Perhaps due to the pandemic you might have a good argument, but be prepared to prove that to CRA. CRA questions most moving expense claims, and I doubt yours will be overlooked.

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**Author:** ![ylemorigin](https://avatars.discourse-cdn.com/v4/letter/y/6bbea6/32.png) [@ylemorigin](https://www.protaxcommunity.com/u/ylemorigin)\
**Post date:** [March 3, 2022, 9:19pm UTC](https://www.protaxcommunity.com/t/moving-expense-question/5526/3 "2022-03-03T21:19:56Z")

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Thank you. Pandemic is the exact reason we did not buy the house in the year when we moved.

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**Author:** ![jimt](https://sea2.discourse-cdn.com/flex016/user_avatar/www.protaxcommunity.com/jimt/32/2531_2.png) [@jimt](https://www.protaxcommunity.com/u/jimt)\
**Post date:** [March 4, 2022, 12:15am UTC](https://www.protaxcommunity.com/t/moving-expense-question/5526/4 "2022-03-04T00:15:00Z")

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I would say pretty hard no. I can’t really see any argument that the pandemic prevented you from purchasing a home. In fact in most markets housing sales are way up. So CRA would take the position that you MOVED to dwelling B (a rental I assume).

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**Author:** ![cliffgblank](https://avatars.discourse-cdn.com/v4/letter/c/f19dbf/32.png) [@cliffgblank](https://www.protaxcommunity.com/u/cliffgblank)\
**Post date:** [March 4, 2022, 12:40am UTC](https://www.protaxcommunity.com/t/moving-expense-question/5526/5 "2022-03-04T00:40:58Z")

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One has to designate a principal residence. In other words file to get it changed from rental to PR.