Flat amounts you can claim without receipts from 2027
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.
| 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.
Whether this applies to you depends on your year-end and structure; ask about your own situation and a CPA replies by email, usually the same business day, free.
Common questions
Can I claim moving expenses without receipts?+
Do I have to use the flat amount?+
Where this comes from
Budget 2026 was tabled on 5 November 2026. Figures on this page are from:
- BLG — Federal Budget 2026: tax measures
- RBC Wealth Management — Federal budget 2026 overview
- Thor — 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.