Calculate CRA non-taxable reasonable automobile allowance reimbursement rates (70¢/km first 5,000 km, 64¢ thereafter) and logbook totals.
First 5,000 km tier: 5,000 km @ $0.70/km
CRA statutory benchmark is $0.70 / $0.64.
5740.00 €
Effective average: $0.675 / km across 8,500 business km
First 5,000 km Tier
3500.00 €
5,000 km @ $0.70/km
Excess Distance Tier
2240.00 €
3,500 km @ $0.64/km
Employer Payout Comparison:
• Employer Total Paid: 5950.00 €
⚠️ Employer pays 210.00 € above the CRA prescribed rate. This excess is taxable as a taxable benefit!
Tax-Free Allowance = min(Km, 5,000) × $0.70 + max(0, Km - 5,000) × $0.64 (+ $0.04/km in Territories)Under section 7306 of the Income Tax Regulations, per-kilometre reimbursements that do not exceed the statutory ceiling are non-taxable to the employee and 100% deductible as an operational business expense for the employer.
All calculations, amortizations, and scenario projections displayed on this page are strictly for informational and educational purposes. Nothing herein constitutes investment, financial, tax, or legal advice. Actual CRA tax brackets, provincial taxes, Bank of Canada rates, and lender criteria may vary. Calconova explicitly disclaims all liability for any decisions taken based upon these calculations. Consult a qualified financial advisor or CPA prior to executing financial commitments.
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