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Canada Revenue Agency prescribed rates for taxfree mileage reimbursement
(add 4 ¢ per km for residents of Yukon, Northwest Territories, and Nunavut)
54 ¢ for 1st 5,000 km in 2013
48 ¢ for above 5,000 km in 2013
53 ¢ for 1st 5,000 km in 2012
47 ¢ for above 5,000 km in 2012
52 ¢ for 1st 5,000 km in 2008 to 2011
46 ¢ for above 5,000 km in 2008 to 2011
Maximum depreciable value on passenger vehicle $30,000 (plus HST or GST & PST) 2001 – 2012
Maximum eligible monthly lease cost on passenger vehicle $800 per month (plus HST or GST & PST) for leases entered into after January 1, 2001
Operating cost benefit calculation for employment income inclusion
26 ¢ per km for 2012
24 ¢ per km for 2008 to 2011
22 ¢ per km for 2006 and 2007
(21 ¢ for 2008 and 2009, 19 ¢ for 2006 and 2007, if taxpayer employed principally in selling or leasing automobiles).
If business use > 50% can elect operating benefit to be half of standby charge.
Standby charge benefit calculation for employment income inclusion:
-- Employer-owned auto = 2% x cost of auto x number of days auto available in year divided by 30
-- Employer leased auto = 2/3 x lease payment while auto is available to employee
If > 50% (>90% for 2003 and prior) business use a reduced standby charge may apply.
Maximum allowable interest deduction for amounts borrowed to purchase an automobile: $300 per month.
(add 4 ¢ per km for residents of Yukon, Northwest Territories, and Nunavut)
54 ¢ for 1st 5,000 km in 2013
48 ¢ for above 5,000 km in 2013
53 ¢ for 1st 5,000 km in 2012
47 ¢ for above 5,000 km in 2012
52 ¢ for 1st 5,000 km in 2008 to 2011
46 ¢ for above 5,000 km in 2008 to 2011
Maximum depreciable value on passenger vehicle $30,000 (plus HST or GST & PST) 2001 – 2012
Maximum eligible monthly lease cost on passenger vehicle $800 per month (plus HST or GST & PST) for leases entered into after January 1, 2001
Operating cost benefit calculation for employment income inclusion
26 ¢ per km for 2012
24 ¢ per km for 2008 to 2011
22 ¢ per km for 2006 and 2007
(21 ¢ for 2008 and 2009, 19 ¢ for 2006 and 2007, if taxpayer employed principally in selling or leasing automobiles).
If business use > 50% can elect operating benefit to be half of standby charge.
Standby charge benefit calculation for employment income inclusion:
-- Employer-owned auto = 2% x cost of auto x number of days auto available in year divided by 30
-- Employer leased auto = 2/3 x lease payment while auto is available to employee
If > 50% (>90% for 2003 and prior) business use a reduced standby charge may apply.
Maximum allowable interest deduction for amounts borrowed to purchase an automobile: $300 per month.
