Meal and vehicle rates used to calculate travel expenses for 2013 and previous years

The rates for 2014 will be available on our website in 2015.

Meal and vehicle rates for previous years are also available.

The following applies to the 2013 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, you may claim a flat rate of $17/meal, to a maximum of $51/day (Canadian or US funds) 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.

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 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

For more information, contact us.