I was a Canadian citizen living in the United States on a TN Visa for 16 years. I have now returned to Canada. Can I claim my moving expenses on my tax return? Because I was in the US for 16 years is that considered an immigration? I was assuming I am considered a non-resident during those 16 years and did not file tax returns in Canada since I had no income in Canada. Since I was on a TN Visa is that considered temporary, as opposed to an immigration?