Fixed rate calculation

The fixed rate for 2020 is 28¢ and for 2021 is 27¢ per kilometre of personal use (including GST/HST and PST).

If the employee's main source of employment is selling or leasing automobiles, the fixed rate for 2020 is 25¢ and for 2021 is 24¢ per kilometre of personal use (including GST/HST and PST).

Rates for previous tax years can be found in older versions of the T4130, Employers' Guide – Taxable Benefits and Allowances or in section 7305.1 of the Income Tax Regulations.


When you use the fixed-rate calculation, you still have to keep records of this benefit.

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