CRA accommodates using manufacturer’s per-kilometre electricity use standard in meauring the operating cost of an electric car

Where an electric vehicle used for business purposes or in the course of employment is charged at home and there is no electricity meter specific to the vehicle, CRA is amenable to using the per-kilometre electricity standard provided by the manufacturer in determining the annual electricity cost of the vehicle.

Neal Armstrong. Summaries of 7 October 2016 APFF Roundtable, Q.5A under s. 6(1)(e) and s. 13(21) – undepreciated capital cost – A.