Meal and vehicle rates used to calculate travel expenses for 2014

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, you may 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:

You must 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. You must 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 2014 kilometre rates for the province or territory

Province or territory

Cents/kilometre

Alberta 45.5
British Columbia 49.5
Manitoba 48.5
New Brunswick 51.0
Newfoundland and Labrador 53.5
Northwest Territories 63.0
Nova Scotia 51.5
Nunavut 61.0
Ontario 57.5
Prince Edward Island 50.5
Quebec 52.0
Saskatchewan 47.5
Yukon 64.0

For more information, contact us.

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