As per CRA-
If your net moving expenses that you paid in the year of the move are more than the net eligible income earned at the new work location in that same year, you can carry forward and deduct the unused part of those expenses from your employment or self-employment income earned at the new work location in the following years.
If your moving expenses were paid in a year after the year of your move, you can claim them on your return for the year you paid them against employment or self-employment income earned at the new work location.
This may apply if your old home did not sell until after the year of your move. If this is the case, the CRA may ask you to submit this form with the receipts and explain the delay in selling your home. However, you cannot carry back moving expenses to a prior year.
For example, if you paid moving expenses in the current year for a move that occurred in a previous year, you cannot claim the expenses paid in the current year on your prior-year return, even if you earned employment income, self-employment income, or received a taxable amount of scholarships, fellowships, bursaries, certain prizes, and research grants at the new location in the prior year.
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