# Simplified method for travel expenses

#### The Canada Revenue Agency says...

Meal and vehicle rates used to calculate travel expense

Meal expenses

## Meal expenses

If you choose the detailed method to calculate meal expenses, you have to keep your receipts.

If you choose the simplified method, you may claim a flat rate of $17 per meal, to a maximum of $51 per day, without receipts.

Vehicle expenses

## Vehicle expenses

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 and northern residents deductions during the tax year, or during the 12-month period you choose for medical expenses.

If you choose the simplified method of calculating vehicle expenses, you do not need to keep receipts. Instead, you must keep track of the number of kilometres driven during the tax year for your trips relating to northern residents deductions and moving expenses, or the 12-month period you choose for medical expenses. To determine the amount you can claim for vehicle expenses, multiply the number of kilometres by the cents/km rate from the chart below for the province or territory in which the travel begins.

The rates listed below are the 2007 rates. For the most up-to-date information, visit the CRA Web site at http://www.cra-arc.gc.ca/travelcosts/

Province or Territory | Cents/kilometre
--- | ---
Alberta | 53.0
British Columbia | 54.0
Manitoba | 50.5
New Brunswick | 52.0
Newfoundland and Labrador | 55.5
Northwest Territories | 64.0
Nova Scotia | 52.5
Nunavut | 64.0
Ontario | 55.5
Prince Edward Island | 52.5
Québec | 58.0
Saskatchewan | 49.5
Yukon | 66.0

For example, if you moved from Ottawa to Montréal, you would have travelled about 200 km. The vehicle expense claim would be 200 km multiplied by the rate of 49.5 cents for Ontario, for a total of $99.

For more information, call the T.I.P.S. (Info-tax) service at 1 800 267-6999 or visit T.I.P.S. online at www.ccra.gc.ca/tips

Long distance medical travel

## Long distance medical travel

If you or a family member has to travel to get medical treatment that is not available where you live, you may be able to claim transportation or travel costs for the patient as a medical expense. If you have a letter from a medical practitioner certifying that the person receiving the treatment cannot travel without the help of an attendant, you may also claim the transportation or travel costs of the person who accompanied the patient. To claim transportation costs, the place where the treatment is received must be at least 40 kilometers from where the patient lives. To claim additional travel costs such as meals and lodging, the place where the treatment is received must be at least 80 kilometers from where the patient lives.