Moving expenses (Self employed - works from home)

A self-employed sole proprietor who works from home moved from one city to another (60 KMs apart).

They incurred moving expenses which include:

  • Cleaners
  • Boxes and supplies
  • Moving expense (loaders and unloading)

Are the moving expenses claimable? If so would it be a portion of the expense claimed on the T2125?

The first condition is “occurs to allow the individual to carry on a business or to be employed at a location”, since this s work from home proprietor, I don’t think it meets this definition because he/she has already carrying on a business prior to the move

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Did he move for the purpose of improving his business, or was it for personal reasons. Business expenses are those that are incurred for the purpose of earning income, and they would go on his T2125 – if personal reasons it has to fit the criteria for the T1M



Did he move at least 40 km’s closer to his place of employment? Employment place is is home, so no he did not move any closer to his place of employment.

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