Keep track of the number of kilometres you drove in that time period, as well as the number of kilometres you drove specifically for the purpose of moving or medical expenses, or for the northern residents deductions. ownership expenses such as depreciation, provincial tax, and finance charges.operating expenses such as fuel, oil, tires, licence fees, insurance, maintenance, and repairs.If you choose the detailed method to calculate vehicle expenses, you must keep all receipts and records for the vehicle expenses you incurred for moving expenses or for northern residents deductions during the tax year or during the 12-month period you choose for medical expenses. Although you do not need to keep detailed receipts for actual expenses if you choose to use this method, we may still ask you to provide some documentation to support your claim. If you choose the simplified method, claim in Canadian or US funds a flat rate of $23/meal, to a maximum of $69/day (sales tax included) per person, without receipts. If you choose the detailed method to calculate meal expenses, you must keep your receipts and claim the actual amount that you spent. The following applies to the 2021 tax year.

Meal and vehicle rates for previous years are also available. If you are an employer, go to Automobile and motor vehicle allowances. The rates for 2022 will be available on our website in 2023.

Cents per km reimbursement rate 2022