Moving Expense Tax Deduction Canada 2025

Moving Expense Calculator

Enter your eligible moving expenses below. The deduction is limited to your income earned at the new location.

Professional Movers ($)

Truck/Van Rental ($)

Travel Costs (gas, meals, accommodations) ($)

Temporary Living (up to 15 days) ($)

Storage (up to 30 days) ($)

Lease Break Penalties ($)

Real Estate Commission on Old Home ($)

Other Eligible Expenses ($)

Income Earned at New Location This Year ($)

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The 40km Rule — Do You Qualify?

To claim moving expenses, your new home must be at least 40 kilometres closer (measured in the shortest route usually travelled) to your new place of employment or school than your old home. The move must be for employment, self-employment, or post-secondary education.

Example: If your old home was 12 km from your new office, and your new home is 3 km from the office, the difference is only 9 km — you do not qualify. If your old home was 55 km and your new home is 4 km, the difference is 51 km — you qualify.

Full-time students moving for school also qualify — the deduction is applied against scholarships, bursaries, and research grants rather than employment income.

Eligible Moving Expenses (T1-M)

Transportation and storage of household effects (movers, truck rental, insurance)
Travel expenses — meals, gas, accommodations for you and family during the move
Temporary living costs up to 15 consecutive days at old or new location
Cost of cancelling a lease at the old residence
Incidental costs: changing address on documents, utility connections, permits
Selling old home: real estate commission, legal fees, advertising, mortgage prepayment penalty
Buying new home: legal fees, land transfer tax — only if you owned old home
Maintaining vacant former home while actively trying to sell (up to $5,000 in certain cases)

Important Limitations

Deduction cannot exceed income earned at the new location in the year of the move
Unused deduction can be carried forward to the following tax year
Expenses must be paid from your own funds — if employer reimburses you, deduction is not available
Meals claimed during the move use CRA's flat rate ($23/meal, max $69/day per person)
Keep all receipts for 6 years — CRA may request documentation

Moving Expense Calculator

Moving to a New City? Open KOHO First

The 40km Rule — Do You Qualify?

Eligible Moving Expenses (T1-M)

Important Limitations

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