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Income Tax Regulations

Version of section 7306 from 2016-11-18 to 2023-11-23:

 For the purposes of paragraph 18(1)(r) of the Act, the amount in respect of the use of one or more automobiles in a taxation year by an individual for kilometres driven in the year for the purpose of earning income of the individual is the total of

  • (a) the product of 48 cents multiplied by the number of those kilometres;

  • (b) the product of 6 cents multiplied by the lesser of 5,000 and the number of those kilometres; and

  • (c) the product of 4 cents multiplied by the number of those kilometres driven in the Yukon Territory, the Northwest Territories or Nunavut.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/91-673, s. 4
  • SOR/99-239, s. 2
  • SOR/2000-326, s. 2
  • SOR/2001-253, s. 2
  • SOR/2003-266, s. 2
  • SOR/2005-265, s. 2
  • SOR/2006-250, s. 2
  • 2009, c. 2, s. 114
  • SOR/2014-118, s. 2
  • SOR/2015-122, s. 1
  • SOR/2016-296, s. 2

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