MovingUse the keyword Moving and select the relevant option to enter the moving expenses you wish to claim (T1M). You can deduct reasonable amounts paid for moving the taxpayer, the family, and the household effects. Not all members of the household have to travel together or at the same time. Complete a separate form for each move.You can deduct eligible moving expenses from employment or self-employment income you earn at your new location if you move and establish a new home to be employed or carry on a business. You can also deduct moving expenses if you move to study courses as a full-time student at a college, university, or other institution offering post-secondary education. However, you can only deduct moving expenses from the part of your scholarships, fellowships, bursaries, certain prizes, and research grants required to be included in your income.
Note Your new home must be at least 40 kilometres (by the shortest usual public route) closer to the new place of work or educational institution. You must establish your new home as the place where you ordinarily reside. The following options are applicable for the keyword Moving.
Choose the type of address to enter the full address. |
| Province or territory | Cents/kilometer |
| Alberta | 53.0 |
| British Columbia | 56.5 |
| Manitoba | 54.5 |
| New Brunswick | 57.5 |
| Newfoundland & Labrador | 59.0 |
| Northwest Territories | 70.5 |
| Nova Scotia | 58.0 |
| Nunavut | 67.5 |
| Ontario | 59.0 |
| Prince Edward Island | 56.0 |
| Quebec | 57.5 |
| Saskatchewan | 52.5 |
| Yukon | 70.5 |
Travel-Method
Use the keyword Travel-Method to enter the method of travel with respect to travelling expenses from the old residence to the new residence.
Travelling-Info
Use the keyword Travelling-Info to enter the information pertaining to travelling expenses from the old residence to the new residence. The following options are applicable for the keyword Travelling-Info.
- Number of household members in move - travel costs
- Number of kilometres (motor vehicle) - travel costs
- Number of nights - accommodation
Lodging-Cost 
Use Lodging-Cost to enter the accommodation expenses related to the temporary living costs near the new or old residence for a maximum of 15 days. The following options are applicable for the keyword Lodging-Cost.
- Lodging (accommodation 1)
- Lodging (accommodation 2)
Living-Accom
Use Living-Accom to enter the name of the lodging accommodation related to the temporary living expenses near the new or old residence, as well as the number of nights spent in a temporary dwelling, for a maximum of 15 days.
Meals-Travel.gen
Number of days - meals expenses during the travel [T1M, Line 7]
Meals-Costs.tra
Use Meals-Costs.tra to enter the meals expenses during the travelling period. Your client has to keep a log or record book itemizing each expense. He/she also has to keep receipts to support the amount he/she deducts. Use [Alt-J] to enter different values for other jurisdictions.
Number-Meals.tra
Use Number-Meals.tra to enter the number of meals under the simplified method. Under either the simplified or detailed method, you can claim one meal after every four hours from the departure time, to a maximum of three meals per day. For the purposes of calculating the maximum number of meals allowed, a day is considered to be a 24-hour period that begins at the departure time.
The simplified method - This is the easiest way to calculate your client's meal expenses since he/she does not have to keep receipts for the meals, although your client does have to keep a detailed list of the trips taken in a record or log book, similar to the example below. The simplified method is based on a meal rate of $23 for each meal (to a maximum of three meals per day).
Meals-Travel.sim
Number of days - meals expenses during the travel [T1M, Line 7]
Meals-Costs.tra
Use Meals-Costs.tra to enter the meals expenses during the travelling period. Your client has to keep a log or record book itemizing each expense. He/she also has to keep receipts to support the amount he/she deducts. Use [Alt-J] to enter different values for other jurisdictions.
Number-Meals.tra
Use Number-Meals.tra to enter the number of meals under the simplified method. Under either the simplified or detailed method, you can claim one meal after every four hours from the departure time, to a maximum of three meals per day. For the purposes of calculating the maximum number of meals allowed, a day is considered to be a 24-hour period that begins at the departure time.
The simplified method - This is the easiest way to calculate your client's meal expenses since he/she does not have to keep receipts for the meals, although your client does have to keep a detailed list of the trips taken in a record or log book, similar to the example below. The simplified method is based on a meal rate of $23 for each meal (to a maximum of three meals per day).
Meals-Cost.gen
Number of days - related to temporary living costs [T1M, Line 10]
Meals-Costs.m
Use Meals-Costs.m to enter the meals expenses during the temporary living period near new or old residence. Your client has to keep a log or record book itemizing each expense. He/she also has to keep receipts to support the amount to be deducted. Use [Alt-J] to enter different values for other jurisdictions.
Number-Meals.m
Use Number-Meals.m to enter the number of meals under the simplified method. Under either the simplified or detailed method, you can claim one meal after every four hours from the departure time, to a maximum of three meals per day. For the purposes of calculating the maximum number of meals allowed, a day is considered to be a 24-hour period that begins at the departure time.
The simplified method - This is the easiest way to calculate your meal expenses since your client does not have to keep receipts for his/her meals, although your client has to keep a detailed list of the trips taken in a record or log book, similar to the example below. The simplified method is based on a meal rate of $23 for each meal (to a maximum of three meals per day).
Meals-Cost.sim
Number of days - related to temporary living costs [T1M, Line 10]
Meals-Costs.m
Use Meals-Costs.m to enter the meals expenses during the temporary living period near new or old residence. Your client has to keep a log or record book itemizing each expense. He/she also has to keep receipts to support the amount to be deducted. Use [Alt-J] to enter different values for other jurisdictions.
Number-Meals.m
Use Number-Meals.m to enter the number of meals under the simplified method. Under either the simplified or detailed method, you can claim one meal after every four hours from the departure time, to a maximum of three meals per day. For the purposes of calculating the maximum number of meals allowed, a day is considered to be a 24-hour period that begins at the departure time.
The simplified method - This is the easiest way to calculate your meal expenses since your client does not have to keep receipts for his/her meals, although your client has to keep a detailed list of the trips taken in a record or log book, similar to the example below. The simplified method is based on a meal rate of $23 for each meal (to a maximum of three meals per day).
Cancelling-Lease
Use the keyword Cancelling-Lease to enter the cost of cancelling the lease for the old residence. Use [Alt-J] to enter different values for other jurisdictions.
Other-Cost.m
Enter other costs incurred as a result of the move such as, for instance, costs of maintaining your former residence while vacant and other similar incidental costs.
Expenses you cannot deduct:
- expenses for work done to make your home more saleable;
- any loss from the sale of your home;
- expenses for house-hunting trips before you move;
- the value of items movers refused to take, such as plants, frozen food, ammunition, paint, and cleaning products;
- expenses for job hunting in another city (such as travelling expenses);
- expenses to clean or repair a rented residence to meet the landlord's standards;
- expenses to replace personal-use items such as toolsheds, firewood, drapes, and carpets;
- mail-forwarding costs (such as with Canada Post);
- costs of transformers or adaptors for household appliances;
- costs incurred in the sale of your old home if you delayed selling for investment purposes or until the real estate market improved; and
- costs for vehicle inspections and/or emissions tests.
Generally, you cannot deduct the cost of moving a mobile home. However, if you have personal effects in a mobile home when it is moved, you can deduct the amount it would have cost to move those personal effects separately.
The following options are applicable for the keyword Other-Cost.m.
- Costs to maintain old residence when vacant
- Incidental costs related to the move (specify)
Selling-Cost
Use the keyword Selling-Cost and select the relevant option to enter the cost of selling the former residence. The costs related to the sale of the old residence include advertising, notary or legal fees, and real estate commissions. If a loan was used to finance the old residence, selling costs also include mortgage or hypothec prepayment penalties and costs to extinguish the hypothec or discharge the mortgage. Costs for the sale of the old residence do not include expenses for improvements or repairs done to make the property more saleable or any loss incurred on the sale. They also do not include travel costs to the old residence to undertake or finalize its sale or for any other reason while it is for sale. The following options are applicable for the keyword Selling-Cost.
- Selling price
- Real estate commission
- Legal or notarial fees
- Advertising
- Surveyor's fees
- Other (specify)
Selling-Date
Enter the selling date of the residence (TP-348)
Purchase-Exp
Use the keyword Purchase-Exp and select the relevant option to enter the costs of purchasing the new residence. The following options are applicable for the keyword Purchase-Exp.
- Purchase price
- Legal or notarial fees
- Taxes paid for transfer of title
- Taxes paid for registration of title
Allowance
Use the keyword Allowance to enter the amount received as a reimbursement or allowance that is not included in income. DT Max will reduce the total allowable moving expenses by this amount.
Starting with tax year 1997, the allowance paid to an employee doesn't have to be included in the calculation of his employment income, up to a sum not exceeding an amount equivalent to two weeks of salary, based on the salary paid to that employee as of the date of the new appointment.
The following options are applicable for the keyword Allowance.
- Allowance/reimbursement received, not in income
- Allowance paid by employer
- Reimbursement of moving expenses paid by employer
- Allowance/reimbursement included in T4, box 14
Allow-Info
Information pertaining to allowances or reimbursements. The following options are applicable for the keyword Allow-Info.
- Print allowance info. on TP-348 for employer
- Do not print allow. info. on TP-348 for employer
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 21900 - Moving expenses
See the CRA's general income tax guide:
Line 22100 - Carrying charges, interest expenses, and other expenses
Income
Use Income to enter the amount of net income for the year from business or employment in the new work location, or from scholarships, bursaries, fellowships, research grants, and prizes for achievement.
DT Max will limit the net moving expenses to this income and carry forward the unclaimed balance under Moving-CF .
DT Max will assume that all amounts carried forward from previous years are eligible for the moving expense deduction. If this is not the case, you should adjust the carryforward amount as required.
Income-Que
Use Income-Que to enter the amount of provincial net income for the year from business or employment in the new work location, or from research grants. Income from scholarships, bursaries or fellowships must be excluded.
DT Max will limit the net moving expenses to this income and carry forward the unclaimed balance under Moving-CF .
DT Max will assume that all amounts carried forward from previous years are eligible for the moving expense deduction. If this is not the case, you should adjust the carryforward amount as required.
Total-Exp-OV
Use this keyword to override the total amount of moving expenses on the form T1M and line 16 of Quebec form TP-348.
Note: The T1M does not have be filed with the Federal income tax return but must be kept with the client's file. However, the Quebec form TP-348 is required to be filed with the Quebec income tax return in the year a claim is made. Use [Alt-J] to enter different values for other jurisdictions.
Prior-Claim
This is the amount of the moving expenses claimed in the preceding taxation year. This information is use only on the Quebec TP-348 form. DT Max will carryforward the preceding year's moving expenses claim with this keyword. If you are entering a new client you must specify this amount.
Moving-CF
The unused moving expenses carried forward from the preceding year are automatically determined by DT Max. If you are entering a new client enter the amount of the carryforward with Moving-CF .
For Quebec income tax purposes, the form TP-348 must be filed with the income tax return in the year of the claim. If there is an unclaimed amount, DT Max will also carryforward the total moving expenses reported on the TP-348. Use [Alt-J] to enter different values for other jurisdictions.
See the Taxnet Pro™ T1 Line-by-Line Guide (subscription required):
Line 21900 - Moving expenses
See the CRA's general income tax guide:
Line 22100 - Carrying charges, interest expenses, and other expenses