Meal and vehicle rates used to calculate travel expenses for 2009

The rates for 2010 will be available on our website in 2011.

Meal and vehicle rates for past years are also available.

The following applies to the 2009 tax year.

Meal expenses

If you choose the detailed method to calculate meal expenses, you have to keep your receipts. If you choose the simplified method, you may claim a flat rate of $17 a meal, to a maximum of $51 per day (Canadian or US funds), per person, without receipts.

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.

You also have to 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.

If you choose the simplified method of calculating vehicle expenses, you do not need to keep receipts. Instead, you must keep track of the number of kilometres driven during the tax year for your trips relating to northern residents deductions and moving expenses, 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.

For more information, contact us.