When your old residence is sold as a result of your move, eligible moving expenses may include:

• legal fees for the purchase of the new residence, as well as any taxes paid (other than GST/HST or property taxes) for the transfer or registration of title to the new residence, if you or your spouse or common-law partner sold the old residence, and

• the cost of selling your old residence, including advertising, notarial or legal fees, real estate commission, and mortgage penalty when the mortgage is paid off before maturity.

Incidental costs related to the move

You can claim the cost of changing your address on legal documents, replacing driving licences and non-commercial vehicle permits (excluding insurance), and utility hook-ups and disconnections.

Costs to maintain your old residence when vacant

You can claim, to a maximum of $5,000, the cost for interest, property taxes, insurance premiums, and heat and utilities expenses you paid to maintain your old residence when it was vacant after you moved, and during a period when reasonable efforts were made to sell the home.

The costs must have been incurred when your old residence was not ordinarily occupied by you or by any other person who ordinarily resided with you at the old residence immediately before the move. You cannot deduct these costs during a period when the old residence was rented.