What is a TM1 Moving Expense Deduction form?
If you moved and established a new home in order to be employed or carry on business at a new location, the TM1 allows you to deduct eligible moving expenses. With the TM1 you can also claim moving expenses against taxable award income if you moved to study full-time at a university or college or other educational institution that offers post-secondary courses.
To qualify, your new home must be at least 40 kilometres (by the shortest usual public route) closer to the new place of work or educational institution. You must complete a separate T1M for each eligible move.