EachTax.com

T1_M Forms: 1
	Federal forms:

Protected B when completed

Moving Expenses Deduction

T1_M (IND)
Tax year: 2024

Before completing this form, read "Information about Moving Expenses" included with this form.

Complete a separate form for each move to calculate your eligible moving expenses deduction.


Tax year		2024

Part 1 - Taxpayer information


First name	Last name	Social insurance number

Part 2 - Calculation of distance in kilometres


Distance in kilometres between your old home and your new work location or educational institution		1
Distance in kilometres between your new home and your new work location or educational institution	-	2
Line 1 minus line 2	=	3
If the amount on line 3 is less than 40 kilometres, you cannot deduct your moving expenses. If this is the case, do not complete the rest of this form.

Part 3 - Details of the move


Date of move:
Date you started to work, run a business or study full time at a new location:
Main reason for the move:	To work or to run a business	or	To study full time

Address of your old home

Apt No. – Street No., Street name

City	Province or territory	Postal or zip code

Country (if outside Canada)

Address of your new home

Apt No. – Street No., Street name

City	Province or territory	Postal or zip code

Country (if outside Canada)

Information about your employer, business, or educational institution after the move

Name

Apt No. – Street No., Street name

City	Province or territory	Postal or zip code

Country (if outside Canada)

2
	Protected B when completed

Part 4 - Allowable moving expenses

Transportation and storage costs for household items

Name of mover (if it applies):

Travel expenses (from old home to new home)

Number of household members in the move:

Method of travel:

Number of kilometres:

Travel expenses

Number of nights:

Accommodation expenses

Number of days:

Meal expenses

Add lines 5 to 7

Temporary living expenses near new or old home (maximum 15 days)

Number of nights:

Accommodation expenses

Number of days:

Meal expenses

Line 9 plus line 10

Cost of cancelling the lease for your old home

Incidental costs related to the move (specify):

Costs to maintain your old home when vacant

(maximum $5,000)

Add lines 13 to 14.

Cost of selling old home

Selling price

Real estate commission

Legal or notarial fees

Advertising

Other selling costs (specify):

Add lines 16 to 19.

Cost of buying the new home
You can claim the expenses on lines 21 and 22 only if you or your spouse or common-law partner sold the old home because of the move

Purchase price

Legal or notarial fees

Taxes paid for the registration or transfer of title
(do not include GST/HST)

Line 21 plus line 22

Add lines 4, 8, 11, 15, 20 and 23.

Total moving expenses

Enter any reimbursement or allowance that is not included in your income and that you received for moving expenses included in the amount on line 24.

Line 24 minus line 25 (if negative, enter "0")

Net moving expenses

3
	Protected B when completed

Part 4 - Allowable moving expenses (continued)

Amount from line 26 of the previous page

Net eligible income

If you are an employee: Enter on line 28 the amounts on your T4 or T4A slips relating to the new work location that you included on line 10100 or line 10400 of your return minus any amounts relating to the new work location that you claimed on lines 20700, 21200, 22215, 22900, 23100, and 23200 of your return.

If you are self-employed: Enter on line 28 the net amounts earned at the new work location that are included on lines 13500, 13700, 13900, 14100, and 14300 of your return minus any amounts that you claimed on lines 21200 and 22200 of your return.

If you are a student: Enter on line 28 the amount of scholarships, bursaries, fellowships, research grants, or certain prizes required to be included in your income for the year.

Allowable moving expenses

Enter whichever is less: amount from line 28 or line 28.
Enter this amount on line 21900 of your return

Line 28 minus line 29
(if negative, enter "0")

Your unused moving expenses available to carry forward to a future year

You can carry forward your unused moving expenses and deduct them from the same type of eligible income for the years after you move. For more information, see "Information about Moving Expenses" included with this form.

Note
If you are filing electronically or filing a paper return, do not send any documents. Keep all of your supporting documents in case the CRA asks to see them later. If you are using EFILE, show your documents to your EFILE service provider.