A link is provided in the government section of the blog to allow you a quick access to CRA site, where they list the per kilometer allowance rates. These are the rates that CRA allows an individual to charge back to a corporation for using their own vehicle on business related travels, without incurring a taxable benefit.
The company takes the deduction for travel expenses, and the individual who has the claim, and is reimbursed, uses the funds to offset their cost of using their own vehicle without having an income claim.
This is the link: Per KM
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