Travel expenses for northern residents deductions, medical, and moving expenses

The following applies to the 2003 tax year.

Click here for amounts for the 2001 tax year.

Click here for amounts for the 2002 tax year.

Meal expenses

If you choose the detailed method to calculate meal expenses, you have to keep your receipts. If you choose the simplified method, for 2003 and subsequent tax years, you may claim a flat rate of $15 per meal, to a maximum of $45 per day, without receipts.

Vehicle expenses

If you choose the detailed method to calculate vehicle expenses, you must keep all receipts and records for the vehicle expenses you incurred that relate to moving and northern residents deductions during the tax year; or during the12-month period you choose for medical expenses.

  • Vehicle expenses include operating and ownership.
  • Operating expenses are fuel, oil, tires, licence fees, insurance, maintenance, and repairs.
  • Ownership expenses are depreciation, provincial and territorial tax, and finance charges.

You also have to keep track of the number of kilometres you drove in that period, as well as the number of kilometres you drove specifically for the purpose of moving or medical expenses, or for the northern residents deductions. Your claim for vehicle expenses is the percentage of your total vehicle expenses that relate to the kilometres driven for moving or medical reasons, or that relate to the northern residents deductions.

For example, if you drove 10,000 km during the year, and half of that was related to your move, you can claim half of the total vehicle expenses on your return.

If you choose the simplified method of calculating vehicle expenses, you do not need to keep receipts. Instead, you must keep track of the number of kilometres driven during the tax year for your trips relating to northern residents deductions and moving, or during the 12-month period you choose for medical expenses. 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.

Province or territory

Cents/kilometre

Alberta

41.5

British Columbia

41.5

Manitoba

40.5

New Brunswick

44

Newfoundland and Labrador

45

Northwest Territories

48.5

Nova Scotia

44

Nunavut

48.5

Ontario

43.5

Prince Edward Island

42

Quebec

46

Saskatchewan

39

Yukon

48.5

For example, if you moved from Ottawa to Montréal, you would have travelled about 200 km. The vehicle expense claim would be 200 km multiplied by the rate of 43.5 cents for Ontario, for a total of $87.

More information

For more information, visit the Canada Revenue Agency's Web site at www.ccra.gc.ca or call 1-800-959-8281. To get forms or publications, visit our Web site at www.ccra.gc.ca/forms or call 1-800-959-2221.

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