T1-M: Moving Expenses Deduction

What is T1-M?

T1-M, Moving Expenses Deduction, is a CRA form that walks you through the eligible moving costs you can deduct when you move to be closer to a new work location, a business, or a place of full-time study. Your new home must be at least 40 kilometres closer to the new work or school than your old home, and the deduction is limited to eligible income earned at the new location.

This is a dynamic (XFA) PDF built for Adobe Acrobat Reader. It will not fill in a web browser or a standard PDF viewer, so download it first and open it in the free Adobe Acrobat Reader to type your entries. The form has you list transportation and storage costs, travel, temporary living expenses, and costs of maintaining or selling the old residence, then totals your deduction.

Who files T1-M?

• Employees and self-employed people who moved at least 40 km closer to a new work location
• Students in full-time post-secondary study who moved closer to their school
• People who moved within Canada to run a business at a new location
• Anyone claiming eligible moving costs against income earned at the new location

How to fill out T1-M

1. Download the T1-M and open it in the free Adobe Acrobat Reader; it will not fill in a browser.
2. Enter your old and new addresses and confirm the move is at least 40 km closer to the new work or school.
3. List your eligible moving costs, including transportation, storage, travel, and temporary living expenses.
4. Add any costs of selling or maintaining the old home, and total your deduction on the form.
5. Carry the deduction to line 21900 of your T1 return; keep the T1-M and receipts in case the CRA asks to see them.