Choosing between the simplified and detailed method
Understand the two CRA-approved ways to claim your travel and meal costs when moving, and how to choose the one that works best for you
When you relocate to start a new job, business, or full-time education, the Canada Revenue Agency (CRA) allows you to deduct many of the costs. Among those, meals and travel expenses—specifically related to your move—can be calculated using either the simplified method or the detailed method.
This matters when you’re organizing receipts and estimating the claimable amount. Each method offers its own benefits: one values simplicity, the other precision. Choosing the right one depends on your actual costs, how much documentation you have, and how much time you want to spend on recordkeeping.
What Do These Methods Apply To?
The simplified and detailed methods apply only to:
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Meal expenses during the move
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Vehicle expenses related to travel between your old and new home
Other costs—such as moving vans, lease cancellation fees, or real estate commissions—must always be claimed using actual amounts and receipts. But for meals and driving, the CRA gives you a choice.
What Is the Simplified Method?
The simplified method uses flat rates provided by CRA to estimate your meal and travel costs, no receipts required.
For meals:
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You can claim $23 per meal, per person, up to $69 per day
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This applies to each person in your household who travelled with you
If you and two dependents drove across the country over four days, you could claim:
$69/day × 3 people × 4 days = $828 in meal expenses
For vehicle use:
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Claim mileage using the CRA’s per-kilometre rates, which vary by province and territory (e.g. 61.5¢/km in Ontario for 2024)
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You must track the total kilometres driven from your old home to the new one
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No need to track fuel, repairs, insurance, or car depreciation
Example: You drove 2,000 km from Halifax to Toronto. If your province’s rate is 59¢/km, you’d claim: 2,000 km × $0.59 = $1,180
Tip: The simplified method is ideal if you don’t have all your receipts or want to keep your paperwork minimal. It's often used when driving your own vehicle and staying in budget accommodations.
What Is the Detailed Method?
The detailed method requires you to keep all receipts and records, but allows you to claim the actual amount you spent—which can result in a higher deduction if your travel was costly.
For meals:
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You must retain receipts from restaurants, takeout, grocery stores, or hotel food services
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Only the actual amount spent can be claimed, per person, per day
For vehicle use:
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Track all eligible vehicle costs during the travel period, such as:
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Fuel
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Oil changes
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Repairs or maintenance
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Insurance premiums (pro-rated)
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Lease payments or depreciation (if owned)
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Then calculate what portion of those expenses was used specifically for the move, usually by dividing the kilometres related to the move by total annual usage
Example: You drove a vehicle 2,000 km for the move. Your annual driving was 20,000 km. If you spent $6,000 in vehicle costs that year, you’d claim:
(2,000 ÷ 20,000) × $6,000 = $600
This method is beneficial if you had a longer trip with high fuel prices or unexpected repair costs en route. However, it does require more time and paperwork.
Comparing Simplified and Detailed Methods
| Category | Simplified Method | Detailed Method |
|---|---|---|
| Meals | $23 per meal, no receipts required | Actual amounts, receipts needed |
| Vehicle | CRA per-km rate × distance moved | Fuel, maintenance, insurance, lease costs, apportioned by distance |
| Documentation | Only distance and days of travel | Receipts, logs, vehicle cost summaries, usage breakdowns |
| Time commitment | Quick and easy to complete | More complex, requires detailed recordkeeping |
| Best for | Simpler moves with modest costs | Long or high-cost moves where actual expenses exceed CRA flat rate |
Which Method Should You Choose?
Your decision should depend on a few key factors:
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How long was your move?
Shorter moves may not generate enough cost to make the detailed method worthwhile. For longer moves, the detailed method may offer a higher deduction. -
Do you have your receipts?
If you didn’t keep meal or fuel receipts, the simplified method is your only option. CRA will not accept detailed claims without backup. -
Did your move involve unusually high costs?
If you stayed in hotels with high meal prices or had major car repairs during travel, the detailed method may be more accurate and beneficial. -
Are you short on time or organization?
The simplified method requires far less time to prepare. If you're filing close to the deadline or don’t want to itemize, it’s the more practical choice.
Important: Whichever method you use, you must be consistent within each category. If you choose the simplified method for meals, you must use it for all meals during the move—you can’t mix and match within the same category.