Self-employed

According to the CRA I.T. Folio you shared above, "The required connection does not exist when an individual moves solely for personal reasons", which could prove to be a grey area with this claim. 

One example used says: "It’s also met where a taxpayer is transferred by his or her employer to another job in a different location and the taxpayer’s move will bring him or her at least 40 kilometres closer to the new work location", meaning the moving expenses should be allowed. Nowhere does it state that the transfer does not apply if you requested it for personal reasons. Yet another article states you would not qualify if your place of work, working conditions and employment duties did not change.

The only way you would be able to get a definite answer as to whether CRA would or would not allow your moving expense deduction based on the "personal reason" stipulation would be to contact them and inquire. As much as we would like to give you a definite "yes or no" answer to this, it's up to CRA to determine your eligibility for the deduction.

Here's a couple articles with information. Best of luck on this. ~ Kim

https://ebtca.com/moving-expenses-whats-deductible-and-whats-not/

http://business.financialpost.com/personal-finance/taxes/when-moving-expenses-are-a-tax-deduction-an...