Km rates for reimbursement - make sure you're claiming the right Km rate

Noticed something interesting while perusing my new version of the CCH Preparing your Income Taxes book that arrived yesterday.  There are two different charts with Km rates. One for tax-free km's paid to employees, the other for a variety of other purposes. The rates are NOT the same.

On page xxiv the chart for Automobile Rates and Limits for tax free allowances paid to employees for 2013
54/48 cents over 5000 km's for all provinces (last year 53/47)
58/52 cents for Nunavut, Yukon and NWT (last year 57/51)

Here's how CRA presents the same information (not in a chart so it's more difficult to compare):
http://www.cra-arc.gc.ca/tx/bsnss/tpcs/pyrll/bnfts/tmbl/llwnc/rts-eng.html

Notice how the rates increased a penny in 2006, 2008, 2012 and again in 2013?

But on the next page, xxv, (or see the link below) mileage rates for northern residents deductions, moving expenses and medical transportation services have declined 3 cents.

http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns248-260/255/rts-eng.html

In 2011, the rates are different for each province, and for BC they were 52 cents, but in 2012, they've dropped, to 49.5 cents.

Humph! so much for the penny dropping. Here we have half pennies on the decline.

Notice that they don't give the rates for 2013 until 2014. Why? Because you can't claim your medical or moving or northern resident claims until spring of 2014 for 2013 when you file your return for the previous year.

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