According to the CRA, if the taxpayer changes residences and begins full-time attendance at a post-secondary institution (whether or not in Canada), eligible moving expenses (from old residence to new) may be deducted if the move results in you living at least 40 KMs closer to the institution.
Also, at least one of the residences must be in Canada. Eligible moving expenses must first be deducted in the year of the move to the extent of the income for that year. If eligible moving expenses are greater than income, the excess can be carried forward and deducted in future years.
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