Self-employed

Is your new residence 40km closer to your new work than your old residence?  As your husband merely moved closer to an existing place of work, then he is unable to make any claim...so it is your own circumstance that determines your eligibility.  If your new residence is not at least 40km closer to your new place of work, then unfortunately you would not be able to make a claim.  If your move did place your new residence at least 40km closer to your new place of work, then you may make a claim against your own income from the new work location.  If you started the new job in 2016, you would claim the moving expenses on the 2015 tax return, with no deduction, and the moving expenses would carry forward to the 2016 tax return.

http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns206-236/219/q/q1-eng.html

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