Appendix A – Subsection 1.4.5 Formula for Calculating 40 km Distance

The formula for calculating the distance is (CRA's form T1-M E (99) "Claim for Moving Expenses."):

1. Distance in kilometres between old home and new place of work = ______ km.
2. Distance in kilometres between new home and new place of work = ______ km.
3. Line 1 minus line 2 = ______ km.