What is the maximum for vacant home maintenance?

Vacant home maintenance costs (interest, property taxes, insurance, heating, utilities) are capped at $5,000.

Canada Moving Expenses Tax Deduction Calculator 2026

Calculate your eligible moving expenses and estimated tax deduction under CRA rules.

40-Kilometre Rule · Line 21900 · Form T1-M

💡 Quick Example — See how it works▶

Scenario: Moved from Hamilton to Toronto for a new job.

Old commute to work: 60 km · New commute: 10 km · Difference: 50 km → Eligible (≥ 40 km)

Moving expenses: movers $5,000, truck $500, travel $500, temporary living $1,500, new home legal fees $500

Total eligible expenses: $8,000

Employment income at new job: $50,000

Deduction: $8,000 · Carry-forward: $0

Estimated tax savings at 29%: $2,320

✅ Eligibility Check

Reason for Move

Employee
New job / work location Self-Employed
Start / run a business Full-Time Student
Post-secondary program

My new home is at least 40 kilometres closer to my new work/school location

Per De Kruyff v The King (2025 TCC 116), use the "shortest normal public route" — Google Maps during actual commuting hours is accepted.

💰 Income at New Location

You can only deduct moving expenses against income earned at the NEW location. Students: only taxable scholarships qualify.

Employment Income at New Location ($)

Self-Employment Income at New Location ($)

Taxable Scholarships / Bursaries ($)

📦 Moving Expenses

🚚 Transportation & Storage

Movers / Packers / Hauling ($)

Truck Rental / Trailer ($)

Packing Supplies ($)

In-Transit Storage & Insurance ($)

🚗 Travel Expenses

Vehicle Expenses ($)

Meals During Trip ($)

Accommodation During Trip ($)

🏨 Temporary Living (max 15 days)

Days of Temporary Living (max 15)

Max 15 days.

Meals ($)

Accommodation ($)

🏠 Sale of Old Home (if you owned it)

Real Estate Commission ($)

Legal / Notary Fees ($)

Mortgage Penalty ($)

Advertising ($)

Vacant Home Maintenance ($)

Max $5,000.

🏡 Purchase of New Home (only if old home sold)

Legal Fees ($)

Land Transfer Tax ($)

📋 Incidental Costs

Address Changes ($)

Licence / Permit Replacement ($)

Utility Connections ($)

Lease Cancellation ($)

💵 Reimbursement & Tax Rate

Employer Reimbursement ($)

Was the reimbursement included in your income?

Marginal Tax Rate (for savings estimate)

ELIGIBLE — MOVING EXPENSES CALCULATED

Total Eligible Moving Expenses $8,000.00

Less: Reimbursements −$0.00

Net Eligible Expenses $8,000.00

Eligible Income at New Location $50,000.00

      Moving Expense Deduction
      $8,000.00
    

      Estimated Tax Savings
      $2,320.00
    

⚠️ NOT ELIGIBLE: Your new home must be at least 40 kilometres closer to your new work or school location. Since it is not, you cannot claim moving expenses for this move.

⚠️ Carry-Forward Warning: You have unused moving expenses that will carry forward indefinitely. However, these are LOST if you move again before claiming them. Keep detailed records.

📋 Reporting: Report your moving expenses on Line 21900 of your T1 return. Complete Form T1-M (Moving Expenses Deduction).

📊 Expense Breakdown

Category	Amount Claimed	Notes
Total Eligible	$0.00

✅ Eligible Moving Expenses (per ITA s. 62(3))▶

Transportation & Storage

Movers, packers, hauling
Truck rental, trailers
Packing supplies (boxes, tape, bubble wrap)
In-transit storage and insurance (up to 3 months)

Travel Expenses

Vehicle expenses (fuel, repairs, tolls)
Meals during the trip
Accommodation during the trip

Temporary Living (max 15 days)

Meals and lodging near the old or new home while waiting to move in

Sale of Old Home (if owned)

Real estate commissions
Legal / notary fees
Mortgage penalties (early payoff)
Advertising costs
Vacant home maintenance (capped at $5,000)

Purchase of New Home (only if old home sold)

Legal fees, land transfer tax, registration fees

Incidental Costs

Address changes on legal documents
Driver's licence and vehicle permit replacement
Utility hook-ups and disconnections
Lease cancellation fees

❌ Ineligible Moving Expenses (per CRA T1-M)▶

Expenses for work to make old home more saleable
Any loss from the sale of the home
House-hunting trips before the move
Job-hunting travel in another city
Value of items movers refused (plants, frozen food, ammunition, paint)
Cleaning / repair of rented home to meet landlord standards
Replacement of personal-use items (tool sheds, firewood, drapes)
Mail-forwarding costs (Canada Post)
Transformers / adaptors for appliances
Expenses if you delayed selling for investment purposes
Mortgage default insurance
Reimbursed expenses (if employer paid and not in income)
Moving costs paid by employer as a tax-free allowance

⚠️ Disclaimer: This calculator provides an estimate for informational purposes only. Actual tax deductions are determined by the CRA based on your tax return and individual circumstances. This tool follows CRA Guide T1-M, ITA s. 62, and the De Kruyff v The King (2025 TCC 116) decision. Always verify with the CRA or a qualified tax professional.

❓ Frequently Asked Questions

What is the 40-kilometre rule?

Your new home must be at least 40 kilometres closer (by the shortest normal public route) to your new work or school location than your old home was. Per De Kruyff v The King (2025 TCC 116), using Google Maps during actual commuting hours is accepted evidence.

Who can claim moving expenses?

You can claim if you moved to: (1) work at a new location as an employee, (2) run a business at a new location, or (3) attend a post-secondary program as a full-time student.

What expenses are eligible?

Transportation and storage (movers, truck, supplies), travel (vehicle, meals, accommodation), temporary living (up to 15 days), sale of old home (commissions, legal fees, vacancy costs up to $5,000), purchase of new home (legal fees), and incidental costs (address changes, licence replacement, utility hook-ups, lease cancellation).

What expenses are NOT eligible?

House-hunting trips, job-hunting travel, mail forwarding, mortgage default insurance, losses from the sale of a home, and any reimbursed expenses (if the reimbursement was not included in income). See the "Ineligible Expenses" accordion for the full list.

How does the carry-forward work?

Unused moving expenses carry forward indefinitely and can be deducted against the same type of income in future years. However, they are LOST if you move again before claiming them. Keep detailed records for every year.

Can I claim moving expenses as a student?

Yes, but only if you moved to attend post-secondary as a full-time student. You can only deduct moving expenses against taxable scholarships, fellowships, bursaries, certain prizes, and research grants — NOT employment income.

What is Form T1-M?

Form T1-M (Moving Expenses Deduction) is the CRA form you complete to claim eligible moving expenses. Report the deduction on Line 21900 of your T1 return.

What about employer reimbursements?

If the reimbursement was included in your income, you can claim the full moving expenses. If it was not included in your income, you must reduce your claim by the reimbursement amount.

Can I carry back moving expenses to a prior year?

No. You cannot carry back moving expenses. If you paid expenses in the current year for a move that occurred in a prior year, you can only claim them on the current year return.

Official CRA information: Line 21900 Moving Expenses · Form T1-M

⚠️This tool is for information purpose only. We do not guarantee any claim.
It is made based on data publicaly available on official website of concerned department.

Last Updated: March 2026 | Official Determination Required

Related Calculators