Historical CRA Automobile Allowance Rates (Canada)

MyCarTracks_support · May 11, 2026, 12:28pm

Use the CRA mileage rate for the year the business driving happened, not the year you are rebuilding the file. The current CRA automobile and motor vehicle allowance guidance lists prescribed per-kilometre rates for 2015 through 2026. Older Department of Finance Canada announcements support the 2010 to 2014 rows, so you can review old allowance files against the right year.

For 2026, the prescribed employee allowance rate is 73 cents per kilometre for the first 5,000 business kilometres in the provinces and 67 cents after that. Yukon, the Northwest Territories, and Nunavut are 4 cents higher, which makes the 2026 territorial rates 77 and 71 cents per kilometre, as confirmed by the Department of Finance Canada 2026 announcement.

These rates are employee automobile allowance benchmarks. They are not a self-employed deduction rate, and they do not replace a logbook, odometer readings, receipts, or a business-use percentage calculation.

This article is educational and is not tax, legal, payroll, employment, or financial advice. Check the current official source and a qualified professional before relying on an allowance, reimbursement, payroll, or deduction decision.

Quick answer

The historical CRA mileage rate table for prescribed automobile allowances from 2010 to 2026 is:

Year	First 5,000 km in provinces	Additional km in provinces	First 5,000 km in territories	Additional km in territories
2026	73 cents	67 cents	77 cents	71 cents
2025	72 cents	66 cents	76 cents	70 cents
2024	70 cents	64 cents	74 cents	68 cents
2023	68 cents	62 cents	72 cents	66 cents
2022	61 cents	55 cents	65 cents	59 cents
2021	59 cents	53 cents	63 cents	57 cents
2020	59 cents	53 cents	63 cents	57 cents
2019	58 cents	52 cents	62 cents	56 cents
2018	55 cents	49 cents	59 cents	53 cents
2017	54 cents	48 cents	58 cents	52 cents
2016	54 cents	48 cents	58 cents	52 cents
2015	55 cents	49 cents	59 cents	53 cents
2014	54 cents	48 cents	58 cents	52 cents
2013	54 cents	48 cents	58 cents	52 cents
2012	53 cents	47 cents	57 cents	51 cents
2011	52 cents	46 cents	56 cents	50 cents
2010	52 cents	46 cents	56 cents	50 cents

The first rate applies to the first 5,000 business kilometres in the year. The lower rate applies after that threshold. The territory columns apply only in Yukon, the Northwest Territories, and Nunavut.

Why historical rates matter

Old mileage files often get reviewed long after the driving happened. Payroll may be correcting an employee allowance. A manager may be checking whether a reimbursement was reasonable. An employee may be rebuilding records after a taxable-benefit question.

In those situations, the current CRA mileage rate is not enough. Check a 2021 employee allowance against the 2021 rate, not the 2026 rate. Keep the rate source, trip log, employee claim, approval record, and calculation together so the file shows which year you used.

The broader current-year rules are covered in Current CRA Automobile Allowance Rates (Canada). Use this page when the year-by-year table is the missing piece.

What the historical CRA mileage rates cover

The prescribed per-kilometre rates are used as a reasonable-rate benchmark for employee automobile allowances when an employee uses their own vehicle for employment duties. A non-taxable allowance still needs more than the right number. It generally needs to be based only on business or employment-related kilometres, use a reasonable per-kilometre rate, and avoid reimbursing the same vehicle use twice.

The rates are meant to reflect the main costs of owning and operating a vehicle for business use. Finance Canada announcements refer to depreciation, financing, insurance, maintenance, and fuel.

That does not make the table a universal vehicle-cost calculator. It is an employee allowance reference. Self-employed people and business owners usually work from actual motor vehicle expenses and business-use percentage records instead.

How to read the first 5,000 kilometre split

Each year has two province rates:

one rate for the first 5,000 business kilometres
a lower rate for business kilometres after 5,000

The 5,000 kilometre threshold is annual. If an employee drove 7,200 supported business kilometres in a province in 2024, the historical prescribed-rate calculation would use 5,000 kilometres at 70 cents and 2,200 kilometres at 64 cents.

If the same year of driving happened in Yukon, the Northwest Territories, or Nunavut, use the territorial rate for that year. The territory rate is 4 cents higher than the province rate at both thresholds in the table above.

Records to keep with an older allowance file

The rate table does not prove business driving by itself. Keep enough records to show why the allowance was paid and how it was calculated.

For an employee allowance or reimbursement file, keep:

the year of driving
business kilometres by trip or claim period
the vehicle and driver
date, destination, purpose, and kilometres for each work trip
whether the driving happened in a province or territory
the employer policy or rate used
the calculation showing the first 5,000 kilometre threshold
any separate reimbursements for tolls, ferry charges, or supplementary business insurance
approval records and payroll treatment

If you are rebuilding records, do not average several years together. Split the file by calendar year first, then apply the rate for each year.

Self-employed motor vehicle expenses use a different method

Do not use this historical allowance table as a shortcut for self-employed motor vehicle expenses. CRA’s self-employed motor vehicle expense workflow is based on supported vehicle costs, total kilometres, business kilometres, and the business-use percentage.

For example, a self-employed person who drove 18,000 total kilometres and 9,000 business kilometres in a year would usually start from a 50 percent business-use percentage. The next step is applying that percentage to supported motor vehicle expenses where the CRA rules allow it. That is a different calculation from multiplying the 9,000 business kilometres by the employee allowance rate.

If you need the full routing between employee allowances, reimbursements, and self-employed deductions, start with the CRA Mileage Guide (Canada).

Common mistakes with historical CRA mileage rates

using the newest CRA rate for an older year
using only the province rate when the driving happened in Yukon, the Northwest Territories, or Nunavut
treating the first 5,000 kilometre threshold as a monthly threshold
calling the employee allowance rate a self-employed deduction rate
paying a flat monthly vehicle allowance and assuming the historical per-kilometre table makes it non-taxable
keeping a total allowance amount without the kilometres behind it
mixing personal commuting with business kilometres
leaving separate reimbursements out of the review

MyCarTracks mileage tracking workflow for future years

Historical files are hard to repair when the original trip record is thin. Capture kilometres during the year, then attach the rate source when payroll or tax review starts.

Use MyCarTracks automatic mileage tracking to keep the kilometre record tied to the date, vehicle, purpose, and driver. Then an old-rate lookup is a calculation check, not a reconstruction project.

FAQ

What was the CRA mileage rate in 2020?

For 2020, the prescribed province rates were 59 cents per kilometre for the first 5,000 business kilometres and 53 cents after that. The territorial rates were 63 cents and 57 cents.

What was the CRA mileage rate in 2021?

For 2021, the prescribed province rates were 59 cents per kilometre for the first 5,000 business kilometres and 53 cents after that. The territorial rates were 63 cents and 57 cents.

What was the CRA mileage rate in Ontario in 2021?

Ontario uses the province rate. For 2021, that was 59 cents per kilometre for the first 5,000 business kilometres and 53 cents after that.

What was the CRA mileage rate in 2019?

For 2019, the prescribed province rates were 58 cents per kilometre for the first 5,000 business kilometres and 52 cents after that. The territorial rates were 62 cents and 56 cents.

Are historical CRA mileage rates mandatory for employers?

No. An employer can use another rate or reimbursement method. If the payment is meant to be a non-taxable per-kilometre allowance, the rate and the rest of the file still need to be reasonable for the employee’s facts.

Can I use the historical CRA rate to claim self-employed vehicle expenses?

Not as a general deduction method. Self-employed vehicle claims normally use actual motor vehicle expenses, total kilometres, business kilometres, and business-use percentage records.