CRA rate guide
CRA Automobile Allowance Rates 2021
For 2021, CRA automobile allowance rates in the provinces are 59 cents per km for the first 5,000 business kilometres and 53 cents thereafter. In the territories, the rates are 63 and 57 cents per km.
Choose the province or territory where you drove, then calculate your 2021 allowance using both distance tiers.
At a glance
Country: Canada
Tax year: 2021
Scenarios covered: 2
Primary rates
Business / Province: 59 cents per kilometre -> 53 cents per kilometre
Business / Territory: 63 cents per kilometre -> 57 cents per kilometre
Official sources
2021 CRA mileage rates
Business / Province
First 5,000 km · 59 cents per kilometre; After 5,000 km · 53 cents per kilometre
Source: Government of Canada 2021 automobile allowance ratesBusiness / Territory
First 5,000 km · 63 cents per kilometre; After 5,000 km · 57 cents per kilometre
Source: Government of Canada 2021 automobile allowance ratesUse this rate for your next step
- Choose province or territory treatment before calculating.
- Account for the first threshold separately from the post-threshold rate.
- Keep a log of each trip’s date, business purpose, and distance.
Practical notes
Apply the first tier only to the first 5,000 business kilometres; use the lower rate for the remaining distance.
The calculator accepts kilometres or miles and converts the distance for you.
Rate guide FAQ
What does the 2021 rate cover on this page?
This page covers the Business / Province, Business / Territory for Canada, based on the CRA source linked on this page.
Should I use the rate guide or the calculator?
Use the rate guide when you want the published reference rate and source context. Use the calculator when you want a total estimate based on distance, year, and scenario selection.
What records should I keep with the 2021 rate?
Keep trip date, destination, purpose, and distance records, plus any policy or filing notes that explain why this rate applies to the claim.
Is this the latest available year?
This is currently the only published year in the dataset for this country flow, so there is no prior-year comparison block yet.