Line 21900 – Moving expenses:
Completing your tax return

Complete 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 29 of your Form T1-M on line 21900 of your return.


If line 27 is more than line 28, you can carry forward the unused moving expenses and deduct them from the same type of eligible income for the years after you move.

Supporting documents

If you are filing electronically or filing a paper return, do not send any documents. Keep all of your supporting documents in case you are asked to send them later. If you are using EFILE, show your documents to your EFILE service provider.

Forms and publications

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