Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Principal Issues: Why do Ontario and Quebec get higher travel (per kilometric) rates than any other provinces?
Position: The per kilometre rates the Canada Revenue Agency (CRA) uses for calculating travel expenses, including moving and medical expenses, are based on the annual kilometric rates set by the National Joint Council (NJC) of the Public Service of Canada.
Reasons: The CRA has always accepted the NJC rates as fair and reasonable.
May 8, 2013
XXXXXXXXXX
Dear XXXXXXXXXX:
I am following up my reply to your correspondence of February 11, 2013, about the meal and vehicle rates allowed under the simplified method for claiming travel expenses.
The per-kilometre rates the Canada Revenue Agency (CRA) uses for calculating travel expenses, including moving and medical expenses, are based on the annual kilometric rates set by the National Joint Council (NJC) of the Public Service of Canada. The CRA has always accepted the NJC rates as fair and reasonable.
The rates are determined by analyzing new vehicle prices, depreciation and financing rates, current fuel prices, insurance premium rates, and operating costs in each province or territory. When these costs increase or decrease, the kilometric rates change accordingly.
You can find more information about the annual kilometric rates at www.njc-cnm.gc.ca/doc.php?did=117&lang=eng. This Web page includes links to the travel directive that determined the kilometric rates for each Canadian province and territory.
You raise an important point regarding rural communities. Therefore, I am forwarding a copy of our correspondence to XXXXXXXXXX at the NJC, so she is aware of your comments.
I trust that the information I have provided and the referral are helpful.
Yours sincerely,
Cathy McLeod, M.P.
Parliamentary Secretary to the
Minister of National Revenue
c.c.: XXXXXXXXXX
Ananthy Mahendran
(905) 721-5204
2013-047995
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