📢 The 40-Kilometer Relocation Rule:
To claim moving expenses under CRA rules, your new home must be **at least 40 kilometers closer** to your new job, business location, or post-secondary school compared to your previous residence.
Proximity & Deduction Calculator
Input your distance changes and estimated costs to evaluate eligibility under Form T1-M:
Deductible Moving Expenses Checklist
If you qualify, you can claim the following actual costs incurred during your relocation:
- Travel Expenses: Gas, meals, and lodging incurred while traveling from your old residence to your new home.
- Movers & Storage: Costs for professional movers, packing, truck rentals, and up to 15 days of temporary storage.
- Temporary Living: Costs for meals and accommodation for up to 15 days near your new or old residence while waiting for your new home to be ready.
- Lease Cancellation & Property Costs: Costs of canceling a lease for your old home, or advertising and legal expenses associated with selling your old residence.
Form T1-M Metrics
Proximity Rule≥ 40 km closer
Temp Living CapMax 15 Days
Deduction FormForm T1-M
Claim DeductibilityOffsets Job Income