You can claim eligible moving expenses if you moved to be a student in full-time attendance a post-secondary program at a university, college, or other educational institution. However, you can only deduct these expenses from the parts of your scholarships, fellowships, bursaries, certain prizes, and research grants that are required to be included in your income. To qualify, your new home must be at least 40 kilometers closer (by the shortest usual public route) to your new school. Therefore, for your first year, you can deduct your eligible moving expenses from your scholarships, fellowships, bursaries, certain prizes, and research grants that are required to be included in your income if you are a full-time student and if you move to at least 40 km closer to your school. On the other hand, after you completed your program and decide to return to your province if you are not moving back home for employment, your moving expenses are not qualified as regular moving expenses. Because, normally, moving back home from school is not an eligible relocation.
However, if you are moving back home for employment, the move may qualify as regular moving expenses. In this case, you would be able to deduct qualifying moving expenses from income earned at the new work location, provided all other conditions are met. In your question, you are not moving to your province for employment purposes so you cannot deduct your moving expenses. It doesn't matter how far your own province from your old university, 40 km is important when relocation occurs. But in your question moving back to home does not mean relocation.
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