To claim moving expenses when
moving outside of Canada:
- Your new home must be at least
40 km closer to your new place of work or business than your previous home was.
- You must be a deemed or factual
resident of Canada and the move has to be from one place where you ordinarily
resided to live in another place where you will ordinarily reside.
More information from the CRA:
https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-re...