I relocated to take a job in a different province, and during that time the condo (which I was the sole owner of) sat vacant on the market for three months before finally selling. The condo fees covered water, sewer and natural gas for the unit as well as costs of maintaining and operating the building. Like most condo fees I paid this as a bulk sum monthly (being direct-debited from my bank account), with no breakdown into how much was allocated into paying the overall building expenses.
In addition, during that period there was a special assessment to perform repairs around the building (repainting damaged walls, replacing damaged security cameras, and re-doing landscaping damage that had accumulated over the past winters).
The CRA indicates that utilities, maintenance and insurance costs incurred while a property is vacant can be claimed as moving expenses, but they aren't specific whether condo fees and special assessments fit under this umbrella. Does anyone have advice on whether these can be claimed?