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Moving Expenses Deduction Form: Moving Expenses Deduction
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Form T1-M in short
Form T1-M is the CRA worksheet for claiming moving expenses on line 21900 of your tax return. It applies when you moved for a job, to run a business, or to study full time at a post-secondary school, and your new home is at least 40 kilometres closer to the new work or school location. You fill out one form for each move.
| Issued by | Canada Revenue Agency (CRA) |
|---|---|
| Current version | T1-M E (25) (checked 2026-10-25) |
| Who fills it in | An employee, self-employed person or full-time post-secondary student who moved to a new home to work, run a business or study at a new location. The form says the new home must be at least 40 kilometres closer, by the shortest public route, to the new work location or school. |
| Who receives it | The Canada Revenue Agency, as part of your income tax and benefit return. |
| Where to send it | Enter the amount from line 29 on line 21900 of your return. The form says not to send any documents, whether you file electronically or on paper. Keep the form and receipts in case the CRA asks to see them. |
| Deadline | Filed with your return for the tax year you paid the expenses. If you paid moving expenses in a later year, for example because the old home sold later, you claim them in the year you paid them. The form says you cannot carry moving expenses back to an earlier year. |
| Official links | Official page · Official PDF |
What changed
This is the 2025 version (T1-M E (25)) for the 2025 tax year.
How to fill out Form T1-M, line by line
| Part 1 | Taxpayer information Your first name, last name and social insurance number, plus the tax year at the top. |
| Part 2, lines 1 to 3 | Distance test Enter the distance from your old home to the new work location or school, and from your new home to the same place. If line 3 is less than 40 kilometres, the form says you cannot deduct moving expenses and should stop. |
| Part 3 | Details of the move Date of move, the date you started work, business or full-time study at the new location, the main reason for the move, the old and new home addresses, and the name and address of the employer, business or school after the move. |
| Part 4, line 4 | Transportation and storage Packing, hauling, movers, in-transit storage and insurance for household items, including boats and trailers. Add the mover's name if there is one. |
| Part 4, lines 5 to 8 | Travel from old home to new home Vehicle, accommodation and meal costs for you and your household. Give the number of household members, method of travel, kilometres, nights and days. You can use the detailed method with receipts or the simplified flat rate method. |
| Part 4, lines 9 to 11 | Temporary living expenses Meals and temporary lodging near the old or new home, for up to 15 days. |
| Part 4, lines 12 to 15 | Lease, incidental costs and vacant old home The cost of cancelling your old lease, incidental costs such as changing your address on legal documents or utility hook-ups, and up to $5,000 to maintain the old home while it was vacant and for sale. |
| Part 4, lines 16 to 23 | Selling the old home and buying the new one Real estate commission, legal or notary fees, advertising and other selling costs. Legal fees and title transfer taxes (not GST/HST) for the new home count only if you or your spouse or common-law partner sold the old home because of the move. |
| Part 4, lines 24 to 26 | Total and net moving expenses Add the totals, then subtract any reimbursement or allowance that is not included in your income. |
| Part 4, lines 27 to 30 | Net eligible income and carry forward Line 28 is the income earned at the new location (or taxable scholarship amounts for students). Line 29 is the lower of your net expenses and that income and goes on line 21900. Line 30 is the unused amount you can carry forward. |
Common mistakes to avoid
- Claiming a move where the new home is less than 40 kilometres closer to the new work or school location.
- Deducting moving expenses from investment income or employment insurance benefits. The form says they can only be deducted from employment or self-employment income earned at the new location, or from taxable scholarship income for students.
- Using one form for two moves. The form says to complete a separate T1-M for each eligible move.
- Claiming house-hunting or job-hunting trips, work done to make the old home more saleable, a loss on the sale, or mail forwarding. These are on the form's list of ineligible expenses.
- Claiming more than 15 days of temporary living costs or more than $5,000 to maintain the vacant old home.
- Not reducing the claim by a reimbursement or allowance from your employer that is not included in your income.
- Claiming the costs of buying the new home when the old home was not sold because of the move.
Questions about Form T1-M
How far do I have to move to claim moving expenses?
The form says your new home must be at least 40 kilometres closer to your new work location or school, measured by the shortest public route.
Can students claim moving expenses?
Yes, if they moved to study full time in a post-secondary program. The expenses can only be deducted from taxable scholarships, fellowships, bursaries, certain prizes or research grants, or from income earned at a new work location.
Do I send receipts with Form T1-M?
No. The form says not to send any documents with an electronic or paper return. Keep them in case the CRA asks.
What if my moving expenses are more than my income at the new location?
The unused part on line 30 can be carried forward and deducted from the same type of eligible income in a later year.
Do I need receipts for meals and driving?
Not if you use the simplified method, which uses a flat rate per person for meals and a cents per kilometre rate for driving. You still need to track kilometres, and the CRA may ask for documents.
Can I claim moving expenses for a move to or from Canada?
Only in limited cases. The form says you need to be a full-time student or a factual or deemed resident of Canada, and the move must be from where you normally lived to a new place where you normally live.
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Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Canada Revenue Agency or any government agency. This page is general information, not legal or tax advice.