www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4055/t4055-newcomers-canada.html#P179_12984
> Moving expenses
Generally, you cannot deduct moving expenses incurred to move to Canada. However, if you entered Canada to attend courses as a student in full-time attendance enrolled in a program at a post-secondary level at a university, college, or other educational institution, and you received a taxable Canadian scholarship, bursary, fellowship, or research grant to attend that educational institution, you may be eligible to deduct your moving expenses.
> You cannot deduct moving expenses if your only income at the new location is scholarship, fellowship, or bursary income that is entirely exempt from tax.
> For more information, see Form T1-M, Moving Expenses Deduction.
P.S. Хотя в Т1-М пишут что можно что-то дедактить.
Did you move to or from Canada?
If you meet all of the conditions and requirements for claiming
moving expenses from page 1, you can claim eligible expenses
for a move to or from Canada if both of the following apply:
• You are a full-time student (including co-operative
student), or a factual or deemed resident of Canada
• You moved from the place where you ordinarily resided to
live in another place where you ordinarily reside
