Seniors and students

According to the CRA, moving expenses can be declared as an eligible medical expense, if the expenses were incurred "to move a patient who lacks normal physical development or has a severe and prolonged mobility impairment, to a dwelling that is more accessible by the patient or in which the patient is more mobile or functional".

https://www.canada.ca/en/revenue-agency/services/tax/technical-information/income-tax/income-tax-fol...