We recently helped a couple who moved from Nanaimo to Victoria in 2011 and rented the house out. In 2013 they sold the home after waiting for market conditions to improve a bit.
We advised these clients they should be claiming the selling costs as a Moving Expense and the adjustment request we submitted for them resulted in a reassessment and saved them $4638 of tax they otherwise would not have received.
Often moving expenses are not all incurred in the same year, and some of the costs eligible to be claimed are not as obvious as others, such as Realty Commissions, Legal Fees, and Land Transfer Tax. If they cannot be applied in the year that you moved, as there was no income earned in the new location yet (or you haven't found the job yet), then you can apply them in a future year.
The expenses must be reported on the tax return in the year they are incurred. So in this case there were expenses in 2011 and 2013 from the same move.
Keep in mind if you move again and haven't claimed them in the location of where you moved, they will be cancelled at that point.
