Meal and vehicle rates used to calculate travel expenses for 2021 and previous years

The rates for 2022 will be available on our website in 2023. 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 2021 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 $23/meal, to a maximum of $69/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:

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 2021 kilometre rates for the province or territory
Province or territory Cents/kilometre
Alberta 51.0
British Columbia 56.0
Manitoba 52.0
New Brunswick 54.5
Newfoundland and Labrador 58.0
Northwest Territories 64.5
Nova Scotia 55.0
Nunavut 60.5
Ontario 57.5
Prince Edward Island 53.0
Quebec 55.0
Saskatchewan 51.5
Yukon 63.0

For more information, contact us.

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