You can choose the detailed or simplified method to calculate meal expenses and vehicle expenses.
How to calculate meal expenses
If you choose the detailed method to calculate meal expenses, you must keep your receipts and claim the actual amount that you spent.
If you choose the simplified method, claim in Canadian or US funds a flat rate of $23/meal, to a maximum of $69/day (sales tax included) per person, without receipts. Although you do not need to keep detailed receipts for actual expenses if you choose to use this method, you may still be asked to provide some documentation to support your claim.
How to calculate vehicle expenses
If you choose the detailed method to calculate vehicle expenses, you must keep all receipts and records for the vehicle expenses you incurred for moving expenses or for northern residents deductions during the tax year, or during the 12-month period you choose for medical expenses.
If you choose to use the simplified method to calculate the amount to claim for vehicle expenses, multiply the number of kilometres by the cents/km rate for the province or territory where the travel began. The CRA may still ask you to provide some documentation to support your claim. You must keep track of the number of kilometres driven during the tax year for the trips related to your moving expenses.
| Ontario | 57.5 |
| Alberta | 51 |
| British Columbia | 56 |
| Manitoba | 52 |
| New Brunswick | 54.5 |
| Newfoundland and Labrador | 58 |
| Northwest Territories | 64.5 |
| Nova Scotia | 55 |
| Nunavut | 60.5 |
| Prince Edward Island | 53 |
| Quebec | 55 |
| Saskatchewan | 51.5 |
| Yukon | 63 |
The rates for 2022 will be available on CRA website in 2023.
I have to move from Halifax to Ottawa to take my new job. It took me 2 days to drive to Ottawa. I also lived in a motel for 30 days before I found a rental house. How do I calculate my travel and meal expense using the simplified method?
The distance is about 1,434km. The travel expenses will be 1434km x$ 0.53 /km = $760.02
Meal expense during travel is: $69/day x 2 days = $138
Meal expense from temporary living in Ottawa (max 15 days) is $69/day x 15 days = $1,035
You can also claim your hotel expense based on your receipts.
I moved from Toronto to Ottawa for my new job in Dec 2021. The employment income I earned in Ottawa was only $5,000, and my eligible moving expense is $8,000. Can I deduct the moving expenses again my other income?
No, you can only claim your moving expenses up to your net eligible income earned at the new workplace and carry forward the unused part to the future year. Therefore, you can only claim $5,000 moving of expenses in your 2021 tax return. The unused $3,000 can be claimed in your 2022 tax return.
