For claiming travel costs for the purposes of the northern residents’ deduction, moving expense deduction, and medical expense tax credit, a taxpayer can use the simplified method to compute these expenses. The simplified claim is computed on a per-km basis, and the amount per-km depends on the province or territory. The rates for the using the simplified method for the 2018 taxation year are provided below.
The 2018 rates for the simplified method of claiming meal expenses are not yet available, but are expected in the coming weeks. From 2006 to 2017, the flat rates were $17 per meal to a maximum of $51 per day.