If you are an employer that provides vehicle allowance or reimbursement to your employees for driving their personal vehicle, they can receive it tax-free & you could also deduct it as expense at the following rate.

Note : The distance traveled by the vehicle must be business related

Year Provinces Territories
First
5,000 km		 Over
5,000 km		 First
5,000 km		 Over
5,000 km
2019 $0.58/km $0.52/km $0.62/km $0.56/km
2018 0.55/km 0.49/km 0.59/km 0.53/km
2017 0.54/km 0.48/km 0.58/km 0.52/km

 

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