---
title: "Flat-Rate Tax Deductions From 2027: Claim Without Receipts"
url: https://www.everstonecpa.com/tax-update/flat-rate-deductions-2027
description: "From 2027 several deductions can be claimed as a flat amount instead of with receipts: $1,000 for a move, $1,500 labour mobility and more. See the list."
type: tax-update
updated: 2026-11-06
summary: "From the 2027 tax year, Budget 2026 proposes optional flat amounts: moving expenses $1,000 a move, labour mobility for tradespeople $1,500 a year, home accessibility $1,000, adoption $1,200 a child, gluten-free food $1,000, incontinence products $500 and service dogs $2,000. You can still claim actual costs if they are higher."
faq_count: 2
publisher: EverStone CPA Inc., a Chartered Professional Accountant firm registered with CPA British Columbia and CPA Alberta
service_area: British Columbia, Alberta, Ontario and Manitoba
language: en-CA
contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online
---

[Home](https://www.everstonecpa.com/) [Tax updates](https://www.everstonecpa.com/tax-updates) [Budget 2026](https://www.everstonecpa.com/tax-update/federal-budget-2026) Flat amounts you can claim without receipts from 2027

Personal tax

# Flat amounts you can claim without receipts from 2027

By EverStone CPA · Updated November 2026

For several small deductions and credits, Budget 2026 proposes a simple flat amount as an alternative to adding up receipts.

**Quick answer:** From the 2027 tax year, Budget 2026 proposes optional flat amounts: moving expenses $1,000 a move, labour mobility for tradespeople $1,500 a year, home accessibility $1,000, adoption $1,200 a child, gluten-free food $1,000, incontinence products $500 and service dogs $2,000. You can still claim actual costs if they are higher.

**Want every deduction claimed?** We prepare personal returns from $125 and choose the larger of the flat amount or your actual costs. [Get My Fixed Quote](https://www.everstonecpa.com/book-online?service=personal#enquiry-form)

**Announced, not yet law** · 2027 tax year, mostly (proposed)
This has been announced but is not yet law. It can change or be withdrawn.

Proposed flat amounts

| Deduction or credit | Flat amount |

| Moving expenses | $1,000 per move |

| Labour mobility (trades) | $1,500 a year |

| Home accessibility | $1,000 |

| Adoption expenses | $1,200 per child |

| Gluten-free food | $1,000 |

| Incontinence products | $500 |

| Service dog | $2,000 |

## Example

Jordan moves 200 km for a new job in 2027 and kept no receipts for gas and meals. Under the proposal he could claim $1,000 without them. If his receipted costs were $3,000, he would claim the $3,000 instead.

The current labour mobility rules: [labour mobility deduction](https://www.everstonecpa.com/tax-update/labour-mobility-deduction).

Whether this applies to you depends on your year-end and structure; [ask about your own situation](https://www.everstonecpa.com/quick-question) and a CPA replies by email, usually the same business day, free.

## Common questions

**Can I claim moving expenses without receipts?**

From 2027, a flat $1,000 per move is proposed as an option.

**Do I have to use the flat amount?**

No. It is optional; you can still claim actual costs.

## Where this comes from

Budget 2026 was tabled on 5 November 2026. Figures on this page are from:

- [BLG — Federal Budget 2026: tax measures](https://www.blg.com/en/insights/2026/11/federal-budget-2026-sovereignty-strategic-investment-and-tax-simplification)

- [RBC Wealth Management — Federal budget 2026 overview](https://www.rbcwealthmanagement.com/en-ca/insights/federal-budget-2026-an-overview-of-key-measures-that-may-impact-you)

- [Thor — 2026 Federal Budget: key tax measures](https://www.thor.ca/blog/2026/11/2026-federal-budget-key-tax-measures/)

**General information, not tax advice.** Budget measures are proposals until enacted and can change. Before deciding anything, [send an enquiry](https://www.everstonecpa.com/book-online?service=personal#enquiry-form).

[Federal Budget 2026: what changes for small business owners](https://www.everstonecpa.com/tax-update/federal-budget-2026)
[The Canada Caregiver Credit becomes refundable](https://www.everstonecpa.com/tax-update/canada-caregiver-credit-refundable)
[The personal tax deadline moves to May 15](https://www.everstonecpa.com/tax-update/t1-deadline-may-15)

---
Source: https://www.everstonecpa.com/tax-update/flat-rate-deductions-2027
Prices: https://www.everstonecpa.com/pricing · Contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online