Knowledge Center


Yearly rates will be available online in the following year. The rates for 2014 will be available on the Canada Revenue Agency’s website in 2015; therefore the following applies to the 2013 tax year. Click here to learn more.

Meal and vehicle rates for previous years are also available.

Meal Expenses
In order to calculate meal expenses, you must keep your receipts and claim the actual amount that you spent on any given trip. If you choose the simplified method, you may claim a flat rate of $17/meal, to a maximum of $51/day, per person. Keeping receipts will allow you to provide some documentation to support your claim.

Vehicle Expenses
In order to claim and calculate vehicle expenses, you must keep all receipts and records for the vehicle expenses you incurred during the tax year. Additionally, you must keep track of the number of kilometres you drove in that time period. Vehicle expenses include:

•Operating expenses such as fuel, oil, tires, licence fees, insurance, maintenance, and repairs.
•Ownership expenses such as depreciation, provincial tax, and finance charges.

To determine the amount you can claim for vehicle expenses, multiply the number of kilometres by the cents/km rate from the chart below for the province or territory in which the travel begins.

Alberta
51.5 cents per km
 
British Columbia
51.0 cents per km
 
Manitoba
47.5 cents per km
 
New Brunswick
49.5 cents per km
 
Newfoundland and Labrador
53.0 cents per km 
 
Northwest Territories
58.5 cents per km

Nova Scotia
51.0 cents per km

Nunavut
58.5 cents per km
 
Ontario
55.0 cents per km
 
Prince Edward Island
50.5 cents per km
 
Quebec

57.0 cents per km
 
Saskatchewan
45.5 cents per km
 
Yukon
63.5 cents per km

For more information, contact the Canada Revenue Agency here.

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