Include a duly completed copy of this form with your income tax return for the taxation year in respect of which you are claiming a deduction for moving expenses.
All receipts, with the exception of those already submitted for a previous taxation year, must be attached to this form.
Note: You may, without filing or keeping receipts, claim a flat rate for meals and a per-kilometre rate for motor-vehicle expenses. (Kilometres must be counted from the point of departure.)
Methods for Determining the Travelling Expenses
Taxpayers can choose between two methods, one simplified and the other detailed, for determining the travelling expenses to be included in the calculation of the moving expense deduction.
If the taxpayer uses the detailed method to calculate his meal expenses, receipts must be kept and presented upon request. If he chooses the simplified method, he can claim a deduction according to a set rate of $17 per meal, to a maximum of $51 per day, without submitting receipts.
If the taxpayer chooses the detailed method to calculate his vehicle operating expenses, he must keep his receipts and maintain a record of the expenses incurred. The taxpayer must also keep track of the total kilometres driven for reasons related to the move. If the taxpayer opts for the simplified method, it is not necessary to keep receipts. He must, however, keep track of the number of kilometres driven during the year for travel related to the move and multiply this number by the rate (cents/kilometre) set by the province in which the travel started.
To determine the rates for the simplified method, go to https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/deductions-credits-expenses/line-255-northern-residents-deductions/meal-vehicle-rates-used-calculate-travel-expenses-2016-previous-years.html.
If the moving expenses were incurred in order to move closer to a health establishment in Québec, and you wish to claim them as “expenses incurred to obtain medical services not available in your area,” complete instead form TP-752.0.13.1-V, Expenses for Medical Services Not Available in Your Area.
Only expenses for moving from one location to another in Canada are deductible, unless they were incurred at a time when you were living outside Canada temporarily.
Note: If you simply wish to carry over the portion of deductible moving expenses that you could not claim in your income tax return for a previous taxation year, complete the “Identification” section below, enter on line 18 (on the next page of this form) the total deductible moving expenses shown on the form filed with your tax return for the previous year, and complete lines 19 through 24.