Surgical masks provide barrier protection against droplets including large respiratory particles. Most surgical masks do not effectively filter small particles from the air and do not prevent leakage around the edge of the mask when the user inhales.
All of the expenses you claim must be both reasonable and necessary to your move. Reasonable moving expenses may include the cost of gas or the mileage on your vehicle, rental trucks, short-term storage, and boxes. For a long move, you might include the cost of lodging at a hotel on the way to your new home.
Line 219 - Moving expenses. You can claim eligible moving expenses if you move and establish a new home to work or run a business at a new location, or if you move to take courses as a student in full-time attendance enrolled in a post-secondary program at a university, college or other educational institution.