Optical Integrity
Digital scans must maintain 300 DPI resolution. Metadata preservation is required to verify the timestamp and geolocation of the expense.
Required Documentation Specs
Technical standards for validating relocation expenses. Precise data capture and archival protocols for inter-provincial tax compliance.
Archival Duration
Data retention is strictly mandated for 7 years post-filing. This ensures compliance during retrospective audits by provincial authorities.
Form T1-M Specs
Structural alignment with the T1-M framework is mandatory. All inter-provincial relocations must utilize this specific data structure.
07 YEARS
Receipt Validation Protocols
Validation requires a dual-verification process. Each receipt must display the vendor's legal name, GST/HST registration number, and a detailed breakdown of services rendered. Generic credit card slips are insufficient for CRA audit compliance.
For transportation costs, the documentation must include distance logs if utilizing the simplified method, or fuel receipts and maintenance logs for the detailed method. Refer to the Calculation Methodology for specific rate applications.
All temporary living expenses (TLE) are limited to a 15-day maximum window. Documentation must prove that the stay was necessary for the relocation process and directly linked to the new employment contract start date.
T1-M Form Structural Guide
The T1-M form serves as the primary instrument for claiming moving expenses. Accuracy in Part 2 (Calculation of allowable moving expenses) and Part 3 (Moving expenses paid in a following year) is critical for inter-provincial adjustments.
Line Item 1: Transportation
Includes travel for you and household members. Must match receipts for airfare or mileage logs for personal vehicles.
Line Item 3: TLE Claims
Restricted to meals and lodging near the old or new residence for a specified duration.
Line Item 5: Real Estate
Legal fees and land transfer taxes incurred during the sale of the former residence are deductible.
Line Item 7: Lease Cancellations
Costs associated with terminating a lease on the old residence due to the move.
Evidence Submission Checklist
01
Employment Verification
Letter of offer or contract specifying the new work location and start date.
02
Residency Proof
Utility bills or lease agreements for both former and current addresses to establish the 40km proximity rule.
03
Itemized Ledger
A structured list of all expenses categorized according to the Expense Categories guide.
04
Digital Archive
Cloud-based storage of all documents for the mandatory 84-month retention period.
Ensure Data Compliance
For detailed information on how provincial borders affect these requirements, visit our Provincial Variations page or review the Audit Technical Guide.