Meal and vehicle rates used to calculate travel expenses
The rates for 2024 will be available on our website in 2025. If you are an employer, go to Automobile and motor vehicle allowances.
To calculate meal and vehicle expenses, you may choose the detailed or simplified method. Your total travel expenses equal the total of the value of travel assistance provided by your employer and the travel expenses incurred by you. Include any travel expenses paid by your employer.
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What is the detailed method
This method allows you to claim the actual amount that you spent. Keep your receipts in case the CRA asks to see them at a later date.
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What is the simplified method
This method uses a flat rate for meals and vehicle expenses. Although you do not need to keep detailed receipts for actual expenses if you choose to use this method, the CRA may still ask you to provide some documentation to support your claim.
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 per meal (for the 2023 tax year), to a maximum of $69 per 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, the CRA may still ask you to provide some documentation to support your claim.
Previous years
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Meal rates for previous years
Meal rates for previous years Year Flat rate per meal Maximum per day 2022 $23 $69 2021 $23 $69 2020 $23 $69 2019 $17 $51 2018 $17 $51 2017 $17 $51 2016 $17 $51 2015 $17 $51 2014 $17 $51 2013 $17 $51
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, the CRA 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 2023 kilometre rates for the province or territory
Province or territory | Cents/kilometre |
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Alberta | 53.0 |
British Columbia |
56.5 |
Manitoba | 54.5 |
New Brunswick |
57.5 |
Newfoundland and Labrador |
59.0 |
Northwest Territories |
70.5 |
Nova Scotia |
58.0 |
Nunavut | 67.5 |
Ontario | 59.0 |
Prince Edward Island | 56.0 |
Quebec | 57.5 |
Saskatchewan | 52.5 |
Yukon | 70.5 |
Previous years
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2022
Table of 2022 kilometre rates for the province or territory Province or territory Cents/kilometre Alberta 55.0 British Columbia 58.0 Manitoba 56.0 New Brunswick 59.5 Newfoundland and Labrador 62.0 Northwest Territories 67.5 Nova Scotia 59.5 Nunavut 58.0 Ontario 61.5 Prince Edward Island 58.5 Quebec 60.0 Saskatchewan 55.0 Yukon 66.5 -
2021
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 -
2020
Table of 2020 kilometre rates for the province or territory Province or territory Cents/kilometre Alberta 47.0 British Columbia 52.0 Manitoba 49.5 New Brunswick 50.5 Newfoundland and Labrador 54.5 Northwest Territories 59.5 Nova Scotia 51.0 Nunavut 59.0 Ontario 55.0 Prince Edward Island 49.0 Quebec 52.0 Saskatchewan 49.0 Yukon 58.0 -
2019
Table of 2019 kilometre rates for the province or territory Province or territory Cents/kilometre Alberta 48.0 British Columbia 54.5 Manitoba 51.0 New Brunswick 53.5 Newfoundland and Labrador 57.5 Northwest Territories 64.5 Nova Scotia 52.5 Nunavut 61.5 Ontario 57.0 Prince Edward Island 52.0 Quebec 54.0 Saskatchewan 51.0 Yukon 63.5 -
2018
Table of 2018 kilometre rates for the province or territory Province or territory Cents/kilometre Alberta 48.5 British Columbia 53.0 Manitoba 50.5 New Brunswick 53.5 Newfoundland and Labrador 57.5 Northwest Territories 63.5 Nova Scotia 52.5 Nunavut 59.0 Ontario 58.5 Prince Edward Island 52.0 Quebec 53.0 Saskatchewan 50.0 Yukon 65.0 -
2017
Table of 2017 kilometre rates for the province or territory Province or territory Cents/kilometre Alberta 45.0 British Columbia 50.0 Manitoba 47.0 New Brunswick 50.5 Newfoundland and Labrador 54.0 Northwest Territories 59.5 Nova Scotia 50.0 Nunavut 58.5 Ontario 55.5 Prince Edward Island 49.0 Quebec 50.5 Saskatchewan 46.0 Yukon 60.5 -
2016
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 -
2015
Table of 2015 kilometre rates for the province or territory Province or territory Cents/kilometre Alberta 44.5 British Columbia 48.5 Manitoba 47.0 New Brunswick 49.0 Newfoundland and Labrador 52.0 Northwest Territories 61.5 Nova Scotia 49.5 Nunavut 61.0 Ontario 55.0 Prince Edward Island 48.5 Quebec 50.5 Saskatchewan 46.5 Yukon 60.5 -
2014
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 -
2013
Table of 2013 kilometre rates for the province or territory Province or territory Cents/kilometre Alberta 51.5 British Columbia 51.0 Manitoba 47.5 New Brunswick 49.5 Newfoundland and Labrador 53.0 Northwest Territories 58.5 Nova Scotia 51.0 Nunavut 58.5 Ontario 55.0 Prince Edward Island 50.5 Quebec 57.0 Saskatchewan 45.5 Yukon 63.5
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