ANN-07 — Other automobile limits

Current — Verified against the live source. Safe to cite.

Taxable-benefit operating cost rate 34 cents/km (31 cents for auto sellers and lessors); Class 10.1 CCA ceiling $39,000; lease deduction $1,100/month; interest deduction $350/month

Sources

Finance Canada, 14 Jan 2026 (primary)

Record

Anchor ID: ANN-07 (permanent)
Jurisdiction: MULTI
Section: Part 3 — rates and dollar figures
Verified: 2026-08-27 — by a person, against the source
Review cycle: january