Line 21900 – Completing your tax return

Note: Line 21900 was line 219 before tax year 2019.

Use Form T1-M, Moving Expenses Deduction, to calculate your moving expenses deduction that you are eligible to claim on line 21900 of your return.

Complete a separate form for each move.

Enter the amount from line 23 of your Form T1-M on line 21900 of your return.


If line 21 is more than line 22, you can carry forward and deduct the unused part and deduct it from the same type of eligible income for the years after you move.

Supporting documents

Filing electronically or a paper return

Do not attach Form T1-M, receipts nor documents supporting your claim to your return. Keep them in case the CRA asks to see them later.


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