CRA considers the Treasury Board per-kilometre travel rates to always be “fair and reasonable”
In connection with confirming that for medical expense tax credit purposes regarding medically-necessary travel, CRA uses the per-kilometre rates set by the National Joint Council (NJC) of the Public Service of Canada (which have been adopted by the Treasury Board), CRA stated:
The CRA has always accepted the NJC rates as fair and reasonable. The NJC determines the rates by analyzing new vehicle prices, depreciation and financing rates, current fuel prices, insurance premium rates, and operating costs in each province or territory.
Neal Armstrong. Summary of 12 July 2018 Ministerial Correspondence 2018-0761301M4 under s. 118.2(2)(h).