Tax · Eligibility checker
Moving expenses 40km rule checker.
One real distance test decides moving-expense eligibility. This tool checks it and explains Form T1-M — it does not total a dollar claim.
CRA's rule, in its own words: 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. You also need a qualifying reason — a new job or business location, or full-time attendance at a post-secondary institution.
Inputs
Result
Enter your details and press Check.
The 40km rule, exactly as CRA writes it
CRA's own eligibility page asks it as a direct question: “Is your new home at least 40 kilometres closer (by the shortest public route) to your new work location?” That means: (distance from your OLD home to your new work/school) minus (distance from your NEW home to that same location) must be 40 km or more. It is a distance test, not a travel-time test, and it uses the shortest normal public route — not a straight line.
You also need a qualifying reason for the move: you moved to work at a new job or run a business at a new location, or to attend a post-secondary institution as a full-time student. This checker covers moves within Canada; moving to or from outside Canada has its own, separate set of CRA rules not covered here.
What Form T1-M covers, if you're eligible
Form T1-M, “Moving Expenses Deduction,” is where you total your claim before it goes to line 21900. If the 40km test and a qualifying reason are both met, deductible costs generally include:
- Transportation and storage — packing, hauling, movers, in-transit storage and insurance for your household items (including boats and trailers).
- Travel expenses for you and your household members moving with you — vehicle expenses, meals and accommodation, using either actual receipts or CRA's simplified flat rates.
- Temporary living costs — meals and temporary lodging near your old or new home, up to a maximum of 15 days.
- Cost of cancelling your lease on your old home (not rent payments made before the cancellation).
- Incidental costs — updating legal documents, replacing your driver's licence and vehicle permits, and utility hookups/disconnections.
- Cost of maintaining your old home while vacant and reasonable efforts are made to sell it — interest, property taxes, insurance and heat/utilities — up to a maximum of $5,000.
- Selling costs for your old home — advertising, notary/legal fees, real estate commissions and mortgage penalties for early payout.
- Purchase costs for your new home — legal/notary fees and land transfer/registration taxes (not GST/HST), if you sold your old home because of the move.
Moving expenses can only be deducted against employment or business income earned at the new location (or, for students, certain scholarship/bursary/research grant income), and unused amounts can generally be carried forward to a future year.
Sources, fetched 29 September 2026: CRA — Line 21900: Moving expenses and its eligibility (moved within Canada) sub-page.
Frequently asked questions
Is this a straight-line (as the crow flies) distance?
No. CRA uses the shortest normal public route by road (or the usual travelled route), not a straight-line measurement.
Does this tool calculate my actual deduction amount?
No. This is an eligibility checker only. Your actual claim is totaled on Form T1-M from your real receipts and is also limited to income earned at the new location.
What if I moved for a new job but I'm not exactly 40km closer?
The 40km test has no partial credit — if your new home is not at least 40 kilometres closer to the new work/school location than your old home was, the move does not qualify for this deduction, regardless of the reason for moving.
Can students claim moving expenses?
Yes, full-time post-secondary students who meet the 40km test can claim moving expenses, but only against certain taxable scholarship, bursary, fellowship or research grant income — not against all income.
Eligibility check only — not a claims calculator or tax advice
This tool checks one published CRA distance rule and a qualifying-reason flag against figures you enter. It does not total a dollar claim, does not check the outside-Canada move rules, and does not verify the specific income limitation against which moving expenses can be deducted. Confirm your actual eligibility and claim with CRA or a tax professional, using Form T1-M.