As per CRA, you can claim moving expenses you paid in the year if you moved to a new home to work or to run a business out of a new location, and your new home must be at least 40 km closer (by the shortest public route) to your new work location.
If this is your son situation, we invite you to visit this information link about the subject and contact CRA before you NETFILE the return.
Line 21900 – Moving expenses
Click here to have the information to contact CRA.
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