Meal and vehicle rates used to calculate travel expenses for 2016 and previous years

The rates for 2017 will be available on our website in 2018. If you are an employer, go to Automobile and motor vehicle allowances.

Meal and vehicle rates for previous years are also available.

The following applies to the 2016 tax year.

Meal expenses
If you choose the detailed method to calculate meal expenses, you must keep your receipts and claim the actual amount that you spent.

If you choose the simplified method, claim in Canadian or US funds a flat rate of $17/meal, to a maximum of $51/day (sales tax included) per person, without receipts. Although you do not need to keep detailed receipts for actual expenses if you choose to use this method, we may still ask you to provide some documentation to support your claim.

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 for moving expenses or for northern residents deductions during the tax year; or during the 12-month period you choose for medical expenses.

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.

Keep track of the number of kilometres you drove in that time 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 expenses, or for 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 tax return.

Although you do not need to keep detailed receipts for actual expenses if you choose to use the simplified method, we may still ask you to provide some documentation to support your claim. Keep track of the number of kilometres driven during the tax year for your trips relating to moving expenses and northern residents deductions, or 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.

Table of 2016 kilometre rates for the province or territory
Province or territory Cents/kilometre
Alberta 43.5
British Columbia 47.5
Manitoba 47.0
New Brunswick 48.5
Newfoundland and Labrador 53.0
Northwest Territories 58.0
Nova Scotia 48.5
Nunavut 57.5
Ontario 54.0
Prince Edward Island 47.5
Quebec 49.5
Saskatchewan 45.5
Yukon 59.0

For more information, contact us.

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