
Moving expenses and tuition in Quebec: conditions and evidence
Check moving-distance conditions, eligible income, reimbursements and tuition records before making a Quebec or federal tax claim.
Sources: Canada Revenue Agency, Revenu QuébecLast reviewed View sources
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Moving and tuition costs follow different rules. The amount paid does not establish a deduction or credit: check the conditions, relevant income and supporting documents. Official sources were accessed September 27, 2026 for the 2025 rules.
Here is a plain-language overview to help you check whether you are missing something.
1. Moving expenses: basic conditions
Moving expenses may be deductible if you move:
- At least 40 km closer, by the shortest public route, to a new work location or a post-secondary school attended full-time, subject to the other conditions.
Eligible costs may include:
- Moving truck or movers, fuel, and hotels en route.
- Certain costs to sell the old residence (commission, legal fees).
- Some purchase-related costs for the new residence, within limits.
For a separate estimate for the physical move, Next Movement’s moving services are a commercial resource. Keep the estimate and final invoice; hiring a mover does not establish tax eligibility.
Hypothetical example: the distance test only
You move from Quebec City to Montreal for a full-time job:
- Old home: 70 km from the new workplace.
- New home: 5 km from the new workplace.
The 65-km difference meets the distance test if those routes are measured under the official rule. Expenses, reimbursements and eligible income at the new location still need checking. Federally, a study-related deduction is limited to taxable portions of eligible scholarships, prizes and research grants; review Quebec line 228 separately.
2. Tuition fees: students and parents
Post-secondary tuition is supported by forms:
- T2202 (federal) and RL-8 (Quebec).
The amounts can be:
- Used by the student.
- Carried forward to future years.
- Transferred only under the rules for that year and tax system. Quebec’s current-year tuition transfer concerns an eligible parent or grandparent of the student or spouse; it is distinct from the federal transfer.
Quebec Schedule T distinguishes used and carried-forward amounts. RL-8 box A is not itself tuition. Compare prior notices before carrying or transferring an amount.
3. Other claims to examine
Depending on your situation, also look at:
- Childcare expenses (daycares, CPEs, eligible day camps).
- Medical expenses (glasses, dental care, prescription drugs).
- Charitable donations (registered charities only, with official receipts).
For a more complete list of documents to gather, see:
4. Interaction with other income sources
If you are also:
- Self-employed, or
- The owner of a duplex/triplex,
These credits complement your business deductions or rental expenses. It can be useful to integrate them into a broader plan that also considers:
- RRSP contributions.
- TFSA contributions.
- Debt repayment.
For more on balancing those priorities, see:
For a local individual file, see Montreal personal tax-return preparation.
Need help with your situation?
If you suspect you are missing tax credits in Quebec (moving, tuition, medical, childcare, donations), TaxCove can review your slips and receipts to identify opportunities. To book a review, start via the secure tax intake form page.
Important notice: This article provides general information only and does not replace personalized tax advice. Eligibility criteria and forms can change from year to year. Always verify the latest guidance from Revenu Québec and the CRA or speak with a professional.
Official sources used in this article
Every rule, date, and threshold in this guide comes from these official sources.
Last reviewed
- CRA — Line 21900, moving expenses(opens in a new tab) – Canada Revenue Agency
- CRA — Education deductions(opens in a new tab) – Canada Revenue Agency
- Revenu Québec — Line 228, moving expenses(opens in a new tab) – Revenu Québec
- Revenu Québec — Line 398, tax credit for tuition or examination fees(opens in a new tab) – Revenu Québec
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Checklist
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