2026 mileage reference rates
For the provinces, including Quebec, the reference is CAD 0.73 per kilometre for the first 5,000 kilometres in the year and CAD 0.67 thereafter. Enter kilometres already counted before this claim so the annual threshold is not restarted. Territorial supplements are not applied by this provincial reference mode.
A claim crossing the threshold
For a 300 km claim after 4,900 km already counted: 100 × CAD 0.73 + 200 × CAD 0.67 = CAD 207.00. A separate custom-rate mode applies your chosen rate to the full claim.
Include the eligible round-trip distance where appropriate. These rates are a tax reference, not an automatic obligation for an employer to pay that amount. Eligibility, reasonableness, documentation and tax treatment depend on your situation. A custom rate does not establish whether an allowance is tax-free.
Source: Canada Revenue Agency: automobile allowances (French source).