# ANN-07 — Other automobile limits

**Flag: 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): https://www.canada.ca/en/department-finance/news/2026/01/government-announces-the-2026-automobile-deduction-limits-and-expense-benefit-rates-for-businesses.html

Jurisdiction: MULTI · Verified 2026-08-27 · Review: january