/usr/share/gputils/header/migrate.inc is in gputils-common 1.4.0-0.1build1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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; MIGRATE.INC
NOLIST
; This file provides macros for ease of migration from
; 16 and 17 devices to 18 devices.
; As is, it must be assembled with case sensitivity enabled (/c+).
; To assemble with /c-, remove the lowercase (or uppercase) version
; of each macro.
#define clrw clrf WREG
#define CLRW CLRF WREG
#define negw negf WREG
#define NEGW NEGF WREG
#define movpf movff
#define MOVPF MOVFF
#define movfp movff
#define MOVFP MOVFF
#define lcall call
#define LCALL CALL
#define lgoto goto
#define LGOTO GOTO
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