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Canada Revenue Agency 
 
T1-M E (11) (Page 1 of 4) 
 
Information About Moving Expenses 
 
Who can claim moving expenses? 
 
If you have moved and established a new home to be employed or carry on a 
business at a new location, you can deduct eligible moving expenses from the 
employment or self-employment income you earned at your new work location. 
 
You can also claim moving expenses if you moved to study courses as a student 
in full-time attendance at a university, college or other educational 
institution that offers courses at a post-secondary school level. 
 
To qualify, your new home must be at least 40 kilometres (by the shortest 
usual public route) closer to the new place of work or educational 
institution. Complete lines 1 to 3 in Part 2 of Form T1-M to determine if you 
meet the distance requirement to claim your moving expenses. If the result on 
line 3 is less than 40 kilometres, you do not qualify to claim your moving 
expenses. 
 
You must complete a separate Form T1-M for each eligible move and enter on 
line 219 of your return, the total of all amounts from line 23 in Part 4 of 
each form. 
 
Are you employed or self employed? 
 
If you are employed or self-employed, you can deduct eligible moving expenses 
from the employment or self-employment income you earned at your new work 
location, including amounts you received under the Wage Earner Protection 
Program in respect of your employment at the new work location. 
 
You cannot deduct your moving expenses from any other type of income, such as 
investment income or Employment Insurance benefits, even if you received this 
income at the new location. 
 
Are you a full time student? 
 
You can claim eligible moving expenses if you moved to study courses as a 
student in full-time attendance at a university, college or other educational 
institution that offers courses at a post-secondary school level. However, 
you can only deduct these expenses from the part of your scholarships, 
fellowships, bursaries, certain prizes, and research grants that are required 
to be included in your income. 
 
If you moved to work, including summer employment, or to run a business, you 
can also claim moving expenses. However, you can only deduct these expenses 
from the employment or self-employment income you earned at the new work 
location. 
 
You can claim moving expenses you incur at the beginning of each academic 
period; as long as you meet the 40-kilometre requirement outlined in Part 2 
of Form T1-M and you have earned income at your new work location. In the 
case of a co-operative student, when you move back after a summer break or a 
work semester, you can also claim your moving expenses, provided you meet the 
previously stated requirements. 
 
For more information, see Pamphlet P105, Students and Income Tax. 
 
How to calculate your allowable moving expenses (Part 4) 
 
You can claim reasonable amounts that you paid for moving yourself, your 
family, and your household effects. Not all members of your household have to 
travel together or at the same time. 
 
Transportation and storage costs (Line 4) 
 
You can claim transportation and storage costs (such as packing, hauling, 
movers, in-transit storage and insurance) for household effects, including 
items such as boats and trailers. 
 
Travel expenses (Lines 5 to 7) 
 
You can claim travel expenses, including vehicle expenses, meals, and 
accommodation, to move you and members of your household to your new 
residence. You can choose to claim vehicle and/or meal expenses using one of 
the following two methods of calculation described below. 
 
Methods of calculation 
 
There are two methods (detailed and simplified) to calculate the meal and 
vehicle expenses you spent. 
 
If you choose to use the detailed method to calculate your meal expenses, you 
must keep all your receipts and claim the actual amount that you spent. Also, 
if you choose to use this method to calculate your vehicle expenses, you must 
keep all receipts and records for the vehicle expenses. Claim the actual 
amount that you spent in respect of your moving expenses during the tax year. 
 
If you choose to use the simplified method, to calculate your meal expenses, 
you may claim a flat rate per person. Although you do not need to keep 
detailed receipts for actual expenses, we may still ask you to provide some 
documentation to support your claim. Also, if you choose to use this method 
to calculate the amount to claim for vehicle expenses, multiply the number of 
kilometres by the cents/km rate for the province or territory in which the 
travel began. We may still ask you to provide some documentation to support 
your claim. You must keep track of the number of kilometres driven during the 
tax year for the trips related to your moving expenses. 
 
To find out the rates for the simplified method, go to 
www.cra.gc.ca/travelcosts or call our Tax Information Phone Service (TIPS) at 
1-800-267-6999. 
 
Temporary living expenses (Lines 8 to 9) 
 
You can claim costs for up to a maximum of 15 days for meals and temporary 
accommodation near the old and the new residence for you and members of your 
household. If you choose to use the simplified method, we may still ask you 
to provide some documentation to establish the duration of the temporary 
lodging. 
 
Cost of cancelling your lease (Line 10) 
 
You can claim the cost of cancelling the lease for your old residence, except 
any rental payment for the period during which you occupied the residence. 
 
Incidental costs related to your move (Line 11) 
 
You can claim the cost of changing your address on legal documents, replacing 
driving licences and non-commercial vehicle permits (not including 
insurance), and utility hook-ups and disconnections. 
 
Cost to maintain old residence when vacant (Line 12) 
 
You can claim, to a maximum of $5,000, the cost for interest, property taxes, 
insurance premiums, and heat and utilities expenses you paid to maintain your 
old residence when it was vacant after you moved, and during a period when 
reasonable efforts were made to sell the home. 
 
The costs must have been incurred when your old residence was not ordinarily 
occupied by you or any other person who ordinarily resided with you at the 
old residence just before the move. You cannot claim these costs during a 
period when the old residence was rented. 
 
Cost of selling old residence (Lines 13 to 16) 
 
You can claim the cost of selling your old residence, including advertising, 
notary or legal fees, real estate commission, and mortgage penalty when the 
mortgage is paid off before maturity. 
 
 
T1-M E (11) (Page 2 of 4) 
 
Cost of purchasing new residence (Lines 17 to 18) 
 
If you or your spouse or common-law partner sold your old residence as a 
result of your move, you can claim the legal or notary fees you paid for the 
purchase of your new residence, as well as any taxes paid (other than GST/HST 
or property taxes) for the transfer or registration of title to the new 
residence. 
 
Did you receive a reimbursement or an allowance for your move? (Line 20) 
 
If you received a reimbursement or an allowance from your employer for your 
eligible moving expenses, you can only claim your moving expenses if you 
include the amount you received in your income or if you reduce your moving 
expenses by the amount refunded. 
 
We may ask you to provide a letter from your employer stating that you were 
not reimbursed for the moving expenses you are claiming. 
 
Expenses you paid in a year after you moved 
 
If your moving expenses were paid in a year after the year of your move, you 
can claim them on your return for the year you paid them against employment 
or self-employment income earned at the new work location. 
 
The same possibility is also extended to students reporting a taxable amount 
of scholarships, fellowships, bursaries, certain prizes, and research grants. 
 
This may apply if your old residence did not sell until after the year of 
your move. If this is the case, we may ask you to submit this form with the 
receipts and explain the delay in selling your home. 
 
However, you cannot carry back moving expenses to a previous year. For 
example, if you paid moving expenses in 2012 for a move that occurred in 
2011, you cannot claim the expenses paid in 2012 on your 2011 return, even if 
you earned employment income, self-employment income, or received a taxable 
amount of scholarships, fellowships, bursaries, certain prizes, and research 
grants at the new location in 2011. 
 
What is your net eligible income? (Line 22) 
 
If you are an employee, your net eligible income is equal to the amounts 
reported on your T4 and/or T4A slips that relate to the new work location and 
that are included on lines 101 and/or 104, minus any amount relating to the 
new work location claimed on lines 207, 212, 229, 231, and 232 of your 
return. 
 
If you are self-employed, your net eligible income is generally equal to the 
net amounts earned at the new work location that are included on lines 135 to 
143, minus any amounts claimed on lines 212 and 222 of your return. 
 
If you are a student, your net eligible income is equal to the amount of 
scholarship, bursaries, fellowships, research grants, and/or certain prizes 
required to be included in your income for the year. 
 
Unused moving expenses available to carry forward to a future year (Line 24) 
 
If you are an employee or self-employed and your net moving expenses (line 
21) that you paid in the year of the move are more than the net eligible 
income (line 22) earned at the new work location in that same year, you can 
carry forward and deduct the unused part of those expenses from your 
employment or self-employment income earned at the new work location in the 
following years. 
 
If you are a full time student and your net moving expenses (line 21) that 
you paid in the year of the move are more than the scholarships, fellowships, 
bursaries, certain prizes, and research grants income you report for the year 
(line 22), you can carry forward and deduct the unused part of those expenses 
from the same type of income you receive and report on your return for the 
following years. 
 
Ineligible moving expenses 
 
Expenses you cannot claim include: 
 
- travel expenses for work done to make your old residence more saleable; 
 
- any loss from the sale of your home; 
 
- travel expenses for house-hunting trips before you move; 
 
- travel expenses for job hunting in another city; 
 
- the value of items movers refused to take, such as plants, frozen food, 
ammunition, paint, and cleaning products; 
 
- expenses to clean or repair a rented residence to meet the landlord's 
standards; 
 
- expenses to replace personal-use items such as toolsheds, firewood, drapes, 
and carpets; 
 
- mail-forwarding costs (such as with Canada Post); 
 
- costs of transformers or adaptors for household appliances; 
 
- costs incurred in the sale of your old residence if you delayed selling for 
investment purposes or until the real estate market improved; and 
 
- mortgage default insurance. 
 
Generally, you cannot deduct the cost of moving a mobile home. However, if 
you have personal effects in a mobile home when it is moved, you can deduct 
the amount it would have cost to move those personal effects separately. 
 
Did you move from Canada, to Canada, or between two locations outside Canada? 
 
Did you move from Canada? 
 
Provided you met all conditions and requirements (read "Can you claim moving 
expenses?"), you can claim eligible expenses for a move from Canada if: 
 
- you are a full-time student (including a co-operative student), or a 
factual or deemed resident; and 
 
- you moved from the place where you ordinarily resided to live in another 
place where you ordinarily reside. 
 
You cannot claim moving expenses if you rent an apartment in another country 
where you are working temporarily and you maintain residential ties in Canada 
(for example, your spouse and children remain in your home in Canada), 
because your home in Canada is where we consider you to ordinarily reside. 
 
Did you move to Canada? 
 
Provided you met all conditions and requirements (read "Can you claim moving 
expenses?"), you can claim eligible expenses for a move to Canada if you are 
a full-time student (including a co-operative student), or a factual or 
deemed resident. 
 
Did you move between two locations outside Canada? 
 
Provided you met all conditions and requirements (read "Can you claim moving 
expenses?"), you can claim eligible expenses for a move between two locations 
outside Canada if you are a factual or deemed resident. 
 
For more information read Interpretation Bulletin IT-221, Determination of an 
Individual's Residence Status, or Pamphlet T4131, Canadian Residents Abroad, 
or read the section "Were you a deemed resident of Canada?" in the General 
Income Tax and Benefit Guide for Non-Residents and Deemed Residents of 
Canada. 
 
Do you need more information? 
 
For more information, see Interpretation Bulletin IT-178, Moving Expenses, 
visit www.cra.gc.ca, or call 1-800-959-8281. 
 
Teletypewriter (TTY) users 
 
Teletypewriter users can call 1-800-665-0354 for bilingual assistance during 
regular business hours. 
 
 
T1-M E (11) (Page 3 of 4) 
 
Canada Revenue Agency 
 
Moving Expenses Deduction 
 
Read the attached information sheet before you complete this form. Use this 
form to calculate your eligible moving expenses deduction. Complete a 
separate form for each move. Do not attach this form, or the receipts and 
documents supporting your claim, to your return. However, keep them in case 
we ask to see them at a later date. If you are using EFILE, show them to your 
EFILE service provider. 
 
Can you claim moving expenses? 
 
To qualify, your new home must be at least 40 kilometres (by the shortest 
usual public route) closer to the new place of work or educational 
institution. You must establish your new home as the place where you 
ordinarily reside. For example, you have established a new home if you have 
sold or rented (or advertised for sale or rent) your old home. 
 
If you have moved and established a new home to be employed or carry on a 
business, you can claim eligible moving expenses from employment or self-
employment income you earned at your new work location. You can also claim 
moving expenses if you moved to study courses as a student in full-time 
attendance at a university, college or other educational institution that 
offers courses at a post-secondary school level. However, you can only deduct 
moving expenses from the part of your scholarships, fellowships, bursaries, 
certain prizes, and research grants required to be included in your income. 
Generally, your move must be from one place in Canada to another place in 
Canada. 
 
Tax year ^
 
Part 1 - Taxpayer information 
 
Last name ^
First name ^
Social insurance number ^
 
Part 2 - Calculation of distance in kilometres 
 
Line 1: Distance in kilometres between your old home and your new place of 
work or educational institution ^
 
Line 2: Distance in kilometres between your new home and your new place of 
work or educational institution ^
 
Line 3: Line 1 minus line 2 = ^
If the result is less than 40 kilometres, you cannot deduct your moving 
expenses. Therefore, do not complete the rest of this form. 
 
Part 3 - Details of the move 
 
Complete address of your old residence ^
Postal code ^
 
Complete address of your new residence ^
Postal code ^
 
Date of move (Year/Month/Day) ^
 
Date you started your new job or business, or your studies (Year/Month/Day) ^
 
What was the main reason for the move? 
To be employed or carry on a business ^
OR to study full time ^
 
Information about your employer, business, or educational institution after 
the move: 
 
Name ^
Complete address ^
Postal code ^
 
 
T1-M E (11) (Page 4 of 4) 
 
Part 4 - Calculation of allowable moving expenses (keep all your receipts) 
 
Line 4: Transportation and storage costs for household effects ^
Name of mover (if applicable): ^
 
Line 5: Travel expenses (from old residence to new residence) 
 
Number of household members in move: ^
Method of travel: ^
Number of kilometres: ^
Line 5: Travel expenses ^
 
Line 6: Number of nights: ^
Accommodation expenses ^
 
Line 7: Number of days: ^
Meals expenses ^
 
Temporary living expenses near new or old residence (maximum 15 days) 
 
Line 8: Number of nights: ^
Accommodation expenses ^
 
Line 9: Number of days: ^
Meals expenses ^
 
Line 10: Cost of cancelling the lease for your old residence ^
 
Line 11: Incidental costs related to the move ^
(specify): ^
 
Line 12: Costs to maintain your old residence when vacant (maximum $5,000) ^
 
Cost of selling old residence 
 
Selling price: $^
Line 13: Real estate commission ^
Line 14: Legal or notarial fees ^
Line 15: Advertising ^
Line 16: Other selling costs ^
(specify): ^
 
Cost of purchasing new residence 
 
Purchase price: $^
Line 17: Legal or notarial fees ^
Line 18: Taxes paid for the registration or transfer of title (do not include 
GST/HST or property taxes) ^
 
Line 19: Add lines 4 to 18. Total moving expenses = ^
 
Line 20: Enter any reimbursement or allowance that is not included in your 
income and that you received for moving expenses included in the total on 
line 19. ^
 
Line 21: Line 19 minus line 20 Net moving expenses = ^
 
Net eligible income: 
 
- If you are an employee, this represents the amounts reported on your T4 
and/or T4A slips that relate to the new work location and that are included 
on lines 101 and/or 104, minus any amount relating to the new work location 
claimed on lines 207, 212, 229, 231, and 232 of your return. 
 
- If you are self-employed, this generally represents the net amounts earned 
at the new work location that are included on lines 135 to 143, minus any 
amounts claimed on lines 212 and 222 of your return. 
 
- If you are a student, this represents the amount of scholarship, bursaries, 
fellowships, research grants, and/or certain prizes required to be included 
in income for the year. 
 
Line 22: Net eligible income ^
 
Line 23: Enter the amount from line 21 or line 22, whichever is less. 
Allowable moving expenses ^
Enter this amount on line 219 of your return. 
 
If line 21 is more than line 22, you can carry forward the unused part of 
your expenses (line 21 minus line 22) and deduct it from the same type of 
eligible income for the years after you move. For more information, see the 
attached information sheet. 
 
Line 24: Line 21 minus line 22 
Your unused moving expenses available to carry forward to a future year ^
 
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