Moving expenses
MovingUse the keyword Moving and select the relevant option to enter the moving expenses you wish to claim (T1M). You can deduct reasonable amounts paid for moving the taxpayer, the family, and the household effects. Not all members of the household have to travel together or at the same time.
The following options are applicable for the keyword Moving.
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| Province or territory | Cents/kilometer |
| Alberta | 51.5 |
| British Columbia | 52.0 |
| Manitoba | 49.0 |
| New Brunswick | 50.0 |
| Newfoundland & Labrador | 53.5 |
| Northwest Territories | 58.0 |
| Nova Scotia | 50.5 |
| Nunavut | 58.0 |
| Ontario | 54.0 |
| Prince Edward Island | 50.0 |
| Quebec | 57.0 |
| Saskatchewan | 47.5 |
| Yukon | 61.0 |
The following options are applicable for the keyword Travelling-Cost.
See the CRA's general income tax guide:
Line 219 - Moving expenses
Transport Use the keyword Transport to enter the mode of travel with respect to travelling expenses from the old residence to the new residence.
See the CRA's general income tax guide:
Line 219 - Moving expenses
Travelling-Info Use the keyword Travelling-Info to enter the information pertaining to travelling expenses from the old residence to the new residence.
The following options are applicable for the keyword Travelling-Info.
See the CRA's general income tax guide:
Line 219 - Moving expenses
Lodging-Cost
Use Lodging-Cost to enter the accommodation expenses related to the temporary living costs near the new or old residence for a maximum of 15 days.
The following options are applicable for the keyword Lodging-Cost.
See the CRA's general income tax guide:
Line 219 - Moving expenses
Living-Accom Use Living-Accom to enter the name and address of the lodging accommodation related to the temporary living expenses near the new or old residence, as well as the number of nights spent in a temporary dwelling, for a maximum of 15 days.
See the CRA's general income tax guide:
Line 219 - Moving expenses
Meals-Cost
Use Meals-Cost to enter the meal expenses related to the temporary living costs near the new or old residence and enter the total number of days for a maximum of 15 days.
If you use the simplified method, an amount of 17$ per meal, to a maximum of $51 per day, per person is allowed. Use [Alt-J] to enter different values for other jurisdictions.
See the CRA's general income tax guide:
Line 219 - Moving expenses
Cancelling-Lease
Use the keyword Cancelling-Lease to enter the cost of cancelling the lease for the old residence. Use [Alt-J] to enter different values for other jurisdictions.
See the CRA's general income tax guide:
Line 219 - Moving expenses
Other-Cost.m
Other-Cost.m other moving costs [T1M, Lines 8 and 9]
The following options are applicable for the keyword Other-Cost.m.
See the CRA's general income tax guide:
Line 219 - Moving expenses
Selling-Cost
Use the keyword Selling-Cost and select the relevant option to enter the cost of selling the former residence.
The following options are applicable for the keyword Selling-Cost.
See the CRA's general income tax guide:
Line 219 - Moving expenses
Selling-Date Selling-Date enter the selling date of the residence (TP-348)
See the CRA's general income tax guide:
Line 219 - Moving expenses
Purchase-Exp
Use the keyword Purchase-Exp and select the relevant option to enter the costs of purchasing the new residence.
The following options are applicable for the keyword Purchase-Exp.
See the CRA's general income tax guide:
Line 219 - Moving expenses
Allowance
Use the keyword Allowance to enter the amount received as a reimbursement or allowance that is not included in income. DT Max will reduce the total allowable moving expenses by this amount.
Starting with tax year 1997, the allowance paid to an employee doesn't have to be included in the calculation of his employment income, up to a sum not exceeding an amount equivalent to two weeks of salary, based on the salary paid to that employee as of the date of the new appointment.
The following options are applicable for the keyword Allowance.
See the CRA's general income tax guide:
Line 219 - Moving expenses
Allow-Info Information pertaining to allowances or reimbursements
The following options are applicable for the keyword Allow-Info.
See the CRA's general income tax guide:
Line 219 - Moving expenses
Income Use Income to enter the amount of net income for the year from business or employment in the new work location, or from scholarships, bursaries, fellowships, research grants, and prizes for achievement.
DT Max will limit the net moving expenses to this income and carry forward the unclaimed balance under Moving-CF .
DT Max will assume that all amounts carried forward from previous years are eligible for the moving expense deduction. If this is not the case, you should adjust the carryforward amount as required.
See the CRA's general income tax guide:
Line 219 - Moving expenses
Income-Que Use Income-Que to enter the amount of provincial net income for the year from business or employment in the new work location, or from research grants. Income from scholarships, bursaries or fellowships must be excluded.
DT Max will limit the net moving expenses to this income and carry forward the unclaimed balance under Moving-CF .
DT Max will assume that all amounts carried forward from previous years are eligible for the moving expense deduction. If this is not the case, you should adjust the carryforward amount as required.
See the CRA's general income tax guide:
Line 219 - Moving expenses
Total-Exp-OV
Use this keyword to override the total amount of moving expenses on the form T1M and line 16 of Quebec form TP-348.
Note: The T1M does not have be filed with the Federal income tax return but must be kept with the client's file. However, the Quebec form TP-348 is required to be filed with the Quebec income tax return in the year a claim is made. Use [Alt-J] to enter different values for other jurisdictions.
Prior-Claim This is the amount of the moving expenses claimed in the preceding taxation year. This information is use only on the Quebec TP-348 form. DT Max will carryforward the preceding year's moving expenses claim with this keyword. If you are entering a new client you must specify this amount.
Moving-CF
The unused moving expenses carried forward from the preceding year is automatically determined by DT Max. If you are entering a new client enter the amount of the carryforward with Moving-CF .
For Quebec income tax purposes, the form TP-348 must be filed with the income tax return in the year of the claim. If there is an unclaimed amount, DT Max will also carryforward the total moving expenses reported on the TP-348. Use [Alt-J] to enter different values for other jurisdictions.
See the CRA's general income tax guide:
Line 219 - Moving expenses