Budget 2026 Tax Relief: Claim Without Receipts and Other Changes to Know
Budget 2026 proposes optional flat-rate claims for moving, medical, adoption and other expenses, so you would not need to keep every receipt. This post highlights the changes most taxpayers will care about and lists the rest.
11/7/20261 min read
Budget 2026 proposes several changes that would make it easier to claim tax relief. These are proposals and need to become law. Here are the ones most likely to matter to you.
Flat-rate claims with no receipts (2027 tax year onward)
You could claim a set amount instead of itemizing:
Moving expense deduction: $1,000 for moves for work or school
Home Accessibility Tax Credit: one-time $1,000 flat claim for a qualifying renovation
Adoption expense credit: $1,200 in the year the adoption is completed
Labour mobility deduction for tradespeople: $1,500 for a temporary relocation
Clergy residence deduction: $1,000 per month, up to annual remuneration
Medical: service dog $2,000 and incontinence products $500
Medical expenses (2026 tax year onward)
Celiac disease: a $1,000 flat claim for extra gluten-free food costs, with no receipts to track. This starts with the 2026 tax year.
Simpler documentation: many expenses would need no prescription, or only certification of the underlying condition. This also starts with 2026.
Northern Residents Deductions (2027 onward)
The travel deduction would no longer depend on employer-provided travel benefits, and the $1,200 “standard amount” limit would go away. If you bought the cheapest airfare to the nearest designated city, you could claim the ticket cost. Certain limits on the residency deduction would also be removed. This applies if you live in a prescribed zone.
Volunteer firefighters and search and rescue (2027)
The two credits would merge into one 14% credit on $6,000.
Also on the list
Family member could open an RDSP for an adult whose capacity to contract is in doubt (January 1, 2027)
Tuition assistance from an employer would no longer block the scholarship exemption (2027)
Apprentice vehicle mechanics: simpler tools deduction (2027)
Commission employees: travel expense rule removed (2027)
Employed artists: $1,000 expense cap removed (2027)
Keep your receipts for now. These measures are not law yet, and flat-rate claims only apply from 2027, except for the medical changes that begin with 2026.
Source: budget.canada.ca/2026/report-rapport/chap6-en.html
This content is for general information only and does not constitute professional tax advice. Budget measures are proposals until legislated.