Moving Expenses Calculator Canada 2025
Estimate your tax deduction for moving expenses, check if you meet the 40 km eligibility rule, and compare simplified vs detailed claiming methods.
Estimates use 2025 CRA rates. Provincial tax rates are approximate. Not financial or tax advice.
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How to Use This Calculator
Tab "Deduction Estimate"
Enter your income at the new location and province. Then expand "More options" to enter your specific moving costs across three categories: transportation (truck rental, gas, airfare, vehicle km), storage and temporary living (storage, lodging, meals), and home sale/purchase costs (lease cancellation, utilities, legal fees, land transfer tax, realtor commissions). The calculator totals your eligible expenses, caps the deduction at your new-location income, estimates your tax saving at your combined marginal rate, and shows any carry-forward amount.
Tab "Eligibility Check"
Enter the distance from your old home to your new workplace and the distance from your new home to your new workplace. The calculator checks whether the difference meets the CRA's 40 km rule — your new home must be at least 40 km closer to your new work than your old home, measured by the shortest normal route.
Tab "Simplified vs Detailed"
Enter your days of travel, kilometres driven, number of meals, and total receipted expenses. The calculator compares the CRA simplified flat-rate method ($23/meal, $0.72/km) against your actual receipts to show which method gives you a higher deduction.
The Formula
Deductible amount = min(Total eligible expenses, Income at new location)
Carry-forward = Total eligible expenses - Deductible amount
Tax saving = Deductible amount x Combined marginal rate (federal + provincial)
40 km eligibility rule:
Distance difference = (Old home to new work) - (New home to new work)
Eligible if distance difference >= 40 km
Simplified method (2025 CRA rates):
Meals = Number of meals x $23
Vehicle = First 5,000 km x $0.72 + remaining km x $0.66
| Deductible Expenses | Non-Deductible Expenses |
|---|---|
| Moving company / truck rental | Home improvements to sell old home |
| Gas, airfare, vehicle km | Mortgage penalties (most cases) |
| Storage (up to 15 days) | Cleaning or repair costs |
| Temporary lodging (up to 15 days) | Losses on selling your home |
| Meals during the move | Mail forwarding fees |
| Lease cancellation penalty | Costs of replacing personal items |
| Utility hookup / disconnect | Moving costs paid by your employer |
| Legal fees for selling old home | Job search expenses |
| Land transfer tax on new home | Furniture or appliance purchases |
| Realtor commissions (old home) | Security deposits |
Only expenses related to an eligible move (40+ km closer to new work) can be deducted. Employer-reimbursed amounts cannot be claimed. File Form T1-M with your return.
Example
James — Software developer, moved Toronto to Ottawa for a new job
James accepted a new position in Ottawa and relocated from Toronto in June 2025. His new home is 8 km from the office; his old Toronto home was 460 km away. He earns $85,000 at the new job.
James can deduct the full $12,094 against his Ottawa income on Form T1-M, saving approximately $3,586 in federal and provincial taxes. Since his expenses are well under his income, there is nothing to carry forward.