How $13,700 is worked out
- First 5,000 km × $0.73 = $3,650
- Next 15,000 km × $0.67 = $10,050
- Total: $13,700, an average of 68.5¢ per km
Most of your kilometres fall into the lower 67¢ band once you pass 5,000 km. That is normal: the higher first-band rate helps cover fixed costs like insurance, which don’t grow with every extra kilometre.
Working in Yukon, the Northwest Territories or Nunavut? The rates are 4¢ higher (77¢ and 71¢), so the same 20,000 km gives $14,500.
The pickup’s fuel bill
A Ford F-150 4X4 with the 2.7L V6 is rated at 11.8 L/100 km combined (NRCan 2026). With regular gas at 183.7¢ a litre, that is about 21.7¢ per km, or about $4,335 for 20,000 km. That leaves about $9,365 of the allowance for insurance, tires, maintenance and depreciation.
Here is the same 20,000 km in other popular 2026 vehicles:
| Vehicle (NRCan combined) | L/100 km | Fuel per km | Fuel for 20,000 km | Left from $13,700 |
|---|---|---|---|---|
| Toyota Corolla Hybrid 1.8L | 4.7 L | 8.6¢ | $1,727 | $11,973 |
| Honda Civic Sedan 2.0L | 6.7 L | 12.3¢ | $2,462 | $11,238 |
| Honda CR-V Hybrid AWD | 6.4 L | 11.8¢ | $2,351 | $11,349 |
| Hyundai Tucson AWD 2.5L | 8.8 L | 16.2¢ | $3,233 | $10,467 |
| Ford Maverick AWD 2.0L | 9.4 L | 17.3¢ | $3,454 | $10,246 |
| Toyota Tacoma 4WD 2.4L | 11.2 L | 20.6¢ | $4,115 | $9,585 |
| Ford F-150 4X4 2.7L | 11.8 L | 21.7¢ | $4,335 | $9,365 |
| Chevrolet Silverado 4WD 2.7L | 12.8 L | 23.5¢ | $4,703 | $8,997 |
Fuel at 183.7¢ a litre (Toronto regular, September 2026). Real-world fuel use, especially when towing or in winter, is often higher than the official rating — enter your own numbers above.
Is a pickup even an “automobile”?
For the per-km allowance it doesn’t matter: the 73¢/67¢ rates apply to the vehicle you drive for work. It matters for a company truck. A pickup that seats the driver and up to two passengers and is used more than 50% to haul goods or equipment may not be an “automobile” under the tax rules, so the standby charge doesn’t apply — the taxable benefit is based on fair market value instead.
Good to know
- If your employer also pays your gas card or insurance, a per-km allowance on top can become taxable. Tolls, ferries and supplementary business insurance are the usual exceptions.
- At high mileage, a reliable log is the best protection if CRA ever asks how the allowance was calculated.
FAQ
What is the CRA allowance for 20,000 km in 2026?
$13,700 in the provinces: 5,000 km × 73¢ = $3,650 plus 15,000 km × 67¢ = $10,050. In the territories it is $14,500 (77¢ and 71¢).
How much does a Ford F-150 cost in gas per km?
At its 11.8 L/100 km rating and gas at 183.7¢ a litre, about 21.7¢ per km — around $4,335 for 20,000 km.
Do the CRA per-km rates change for trucks or EVs?
No. The 2026 rates of 73¢ for the first 5,000 km and 67¢ after that are the same for cars, SUVs, pickups, hybrids and electric vehicles.
Sources (checked 5 November 2026): Department of Finance Canada, “Government announces the 2026 automobile deduction limits and expense benefit rates for businesses”, January 14, 2026 (canada.ca/en/department-finance/news/2026/01/…); CRA guide T4130, Employers’ Guide – Taxable Benefits and Allowances (standby charge and operating cost rules); Natural Resources Canada, 2026 Fuel Consumption Guide (combined ratings); Statistics Canada monthly average retail price of regular gasoline, Toronto, September 2026 (183.7¢/L, via ycharts).