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: 1. Taxpayer enquiry regarding rate setting process for the purposes of the medical expense tax credit.
Position: 1. Rate are set by the National Joint Council of the Public Service of Canada.
Reasons: 1. N/A.
XXXXXXXXXX
Dear XXXXXXXXXX:
Your member of Parliament, XXXXXXXXXX, wrote on your behalf and sent me a copy of your correspondence, which I received on April 24, 2013, about the kilometric rates the Canada Revenue Agency (CRA) uses to calculate travel expenses for medical purposes for Saskatchewan.
As I mentioned in my email of June 16, 2011, the kilometric rates the CRA uses to calculate travel expenses, including moving and medical expenses, are in line with Treasury Board of Canada Secretariat guidelines. The guidelines 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 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. 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 sets out the kilometric rates for each Canadian province and territory.
I trust the information I have provided is helpful.
Yours sincerely,
Gail Shea, P.C., M.P.
Minister of National Revenue
c.c.: XXXXXXXXXX
Robert Dubis (905) 721-5191
2013-048715
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 2013
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 2013
Email this Content