Allowance for the use of a motor vehicle

For 2016, the per-kilometre rate for the use of a motor vehicle that you pay an employee and that we consider reasonable has decreased from $0.55 to $0.54 for the first 5,000 kilometres and from $0.49 to $0.48 for each additional kilometre.

Operating-costs benefit related to an automobile made available to an employee

For 2016, the per-kilometre rate used to calculate the operating-costs benefit related to an automobile made available to an employee has decreased from $0.27 to $0.26. For employees engaged principally in selling or leasing automobiles, the per-kilometre rate has decreased from $0.24 to $0.23.