Blog ·
CRA mileage rate 2026 medical
The CRA allowance is 73¢ then 67¢ everywhere in Canada for 2026. A separate per-province rate, only published for 2025, covers medical, moving and northern travel.
A resident of Barrie, Ontario drives 100 km each way to a specialist in Toronto for a treatment her own city doesn’t offer, twice this year. The trip is not business driving and nobody is reimbursing her: it is a medical expense, and the CRA lets her add the driving to that claim with a flat per-kilometre rate instead of keeping every gas receipt. One round trip, 200 km, comes to 200 × $0.620 = $124.00 at Ontario’s published rate. Two trips add up to $248.00 before a single receipt is involved.
Two different numbers share the name
Searches for “Ontario mileage rate 2026” or “Manitoba mileage rate 2026” usually mean one of two CRA figures, and they are not the same thing. The automobile allowance is what an employer can pay an employee tax-free per kilometre of work driving. For 2026 it is $0.73 for the first 5,000 kilometres and $0.67 after that, and that figure is the same whether the employee lives in Alberta or Prince Edward Island, with 4 cents added to both tiers in Yukon, the Northwest Territories and Nunavut ($0.77 and $0.71). The CRA mileage rate page has the current and prior years.
The other number is the one the CRA calls “the cents/km rate from the chart below for the province or territory in which the travel begins,” and this one genuinely changes from province to province. It has nothing to do with an employer, a T2200 or business driving. It applies to the simplified method for three unrelated claims: moving expenses, medical expenses, and the northern residents deduction, each calculated by multiplying the kilometres driven by the rate for where the trip began.
The 2025 rate, by province
This is the newest table the CRA has published, in cents per kilometre:
| Province or territory | Rate (¢/km) |
|---|---|
| Alberta | 56.5 |
| British Columbia | 59.5 |
| Manitoba | 56.0 |
| New Brunswick | 59.5 |
| Newfoundland and Labrador | 61.5 |
| Northwest Territories | 70.0 |
| Nova Scotia | 59.5 |
| Nunavut | 70.5 |
| Ontario | 62.0 |
| Prince Edward Island | 58.5 |
| Quebec | 60.5 |
| Saskatchewan | 55.5 |
| Yukon | 70.5 |
Manitoba’s 56.0 cents is the lowest rate on the table; the three territories sit well above every province, between 70.0 and 70.5. Ontario, where the Barrie example above started, is 62.0.
No tiers, and no 2026 table yet
The allowance rate has two tiers that reset every January 1. This one does not: it is a single flat rate per province, whatever the distance. It also has not been updated for 2026. The CRA’s page still shows the table above, dated for the 2025 tax year, as of its last revision. A return for a later tax year needs the figure the CRA publishes closer to that filing season, not the 2025 numbers reused by habit; check the CRA’s page directly before filing.
Whether the kilometres are a medical trip, a move, or work driving paid at the allowance rate, the record behind the claim is the same kind of thing: a date, a start and end point, and a distance. Odie starts and ends each drive by itself in the background and records the date, route and distance as it happens, so the specialist’s-appointment trip sits in the log the day it happens instead of being rebuilt from a parking receipt found in a coat pocket in April (no account needed to keep it).
What the two rates are for
The allowance rate prices work driving an employer reimburses; see how the allowance and the self-employed deduction differ for the rest of that system, and CRA automobile allowance rates for 2026 for the tiers and a worked example. The per-province rate on this page prices three specific personal deductions, medical, moving and northern residents, under the simplified method, with no connection to an employer at all. A log kept the same way either way, with dated readings and each trip’s distance on its own, works for whichever claim it ends up supporting. Odie’s free tier logs an unlimited number of trips by hand and up to 40 automatic ones a month at no cost, so a log for a handful of medical trips a year costs nothing to start.
Questions
Does the CRA mileage rate change by province?
The automobile allowance rate does not: 73 cents for the first 5,000 km and 67 cents after in 2026, the same in Ontario, Manitoba or anywhere else, with 4 cents added in the territories. The separate per-province rate used for medical, moving and northern residents travel does change, and its newest table is for 2025.
What is Ontario's CRA mileage rate for 2026?
If you mean the allowance an employer can pay tax-free, it is 73¢/67¢, same as every other province. If you mean the per-kilometre rate for a medical or moving trip, the CRA's most recent published figure for Ontario is 62.0 cents, and it is dated for 2025.
How do I claim mileage for a medical trip on my tax return?
The CRA's simplified method lets you multiply the kilometres driven by the cents-per-km rate for the province or territory where the trip began, instead of keeping every gas receipt. The table is on the CRA's meal and vehicle rates page.
Is there a 2026 table for the per-province travel rate yet?
Not as of this page's last CRA update. The table in force is still dated 2025; check the CRA's meal and vehicle rates page directly before filing a return for a later year.
Sources
- CRA: Meal and vehicle rates used to calculate travel expenses
- CRA: Automobile and motor vehicle allowances
Every figure above is checked against the sources listed. How we check our facts. Not tax advice; your accountant knows your situation. Spotted an error? Tell us.
