News release

Two options now available for calculating travel expenses for moving and medical expenses, and for northern residents deductions

Ottawa, December 14, 1999... The Canada Customs and Revenue Agency (CCRA) today announced that taxpayers now have the option of choosing a detailed or simplified method to calculate certain travel expenses for moving and medical expenses, and for northern residents deductions.

The option to use either method is available for 1999 and subsequent years, and for all future reassessments resulting from an objection or an appeal.

The detailed method means receipts must be kept and submitted upon request. The simplified method involves using various pre-established flat rates. These flat rates were determined after a review of amounts being reimbursed allowed by both the public and private sectors for these expenses.

The change was introduced to simplify the calculation of travel expenses for those taxpayers claiming moving or medical expenses, or the northern residents deductions, by allowing them to use either method to calculate meal and vehicle expenses. All other travel expenses must be supported by receipts.

For more information, see the fact sheet entitled "Travel expenses for northern residents deductions, medical and moving expenses" on the CCRA Web site.

Details will also be available in January 2000 through the CCRA's T.I.P.S. line at
1-800-267-6999.

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