On January 4, 2019, the Canada Revenue Agency increased the per-kilometre non-taxable automobile allowance.
In accordance with clause 33.01(b), changes to the Canada Revenue Agency’s automobile allowance rates become applicable sixty (60) days following the Canada Revenue Agency’s effective change date.
As of March 6, 2019, the following rates will be applicable:
This represents an increase of 3¢ per kilometre.
To determine whether you are receiving the appropriate reimbursement of your vehicle expenses, multiply the number of kilometres driven per day by 250 days (working days per year). Then, divide that number by 260.88 days (includes Federal legal holidays) to calculate the daily amount to which you are entitled.
45 km per day X 250 days = 11,250 km per year
Therefore, the reimbursement of your vehicle expenses should be $6,150 per year or $23.57 per day ($6,150 divided by 260.88 days).