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Assuming she meets the criteria for claiming moving expenses.....she cannot pick and choose which year to claim moving expenses.  CRA is very clear that the amounts paid in 2014 must be claimed on her 2014 return to the extent of the net employment or net self-employment income earned in the new work location in 2014.  If the full amount of these expenses are not deductible because of this restriction, the unclaimed amount can be carried forward and claimed on her 2015 return. With regard to any eligible moving expenses paid and incurred in 2015, these will be claimed on that year's return.  For more info, please see http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns206-236/219/menu-eng.html 

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