Is someone you know moving for medical reasons like accessibility, mobility or functionality?

1:42 PM |

Here’s the CRA web-page with information about moving and inconveniently there's no mention that medical moves are another reason to use Form T1M

http://www.cra-arc.gc.ca/tx/ndvdls/lf-vnts/mvng/menu-eng.html?=slnk

Did you know you can claim up to $2,000 for medical expenses if the move is for accessibility, mobility or functionality?

Here's where it says you can claim as a medical expense in (l.5)

(that's an L, keep scrolling, it's a ways down the list under S. 118.2(2)(l.5) and I've put what it says below the link:

http://laws-lois.justice.gc.ca/eng/acts/I-3.3/section-118.2.html

"(l.5) for reasonable moving expenses (within the meaning of subsection 62(3), but not including any expense deducted under section 62 for any taxation year) of the patient, who lacks normal physical development or has a severe and prolonged mobility impairment, incurred for the purpose of the patient’s move to a dwelling that is more accessible by the patient or in which the patient is more mobile or functional, if the total of the expenses claimed under this paragraph by all persons in respect of the move does not exceed $2,000;"

Notice the reference to S. 62(3), that's where you'll find all the rules about claiming moves in the Income Tax Act. Here's where to find S. 62 (3)

http://laws-lois.justice.gc.ca/eng/acts/I-3.3/section-62.html

The form for moving created for anyone claiming moving expenses is T1M. There was a link to T1M on the main Moving info page (top link above)

or just click here:

http://www.cra-arc.gc.ca/E/pbg/tf/t1-m/README.html