Every tax figure, traced to its source.
Claimable calculates with numbers it did not invent: CCA rates, vehicle ceilings, GST/HST rates, per-kilometre allowances, the line numbers on CRA forms. Each one is read from the authority that sets it and recorded with the date it was last confirmed there. This page is generated from that record, so the dates below are the ones the app itself carries.
49
sources tracked
8
jurisdictions
Oct 11, 2026
latest confirmation
Aug 24, 2026
oldest confirmation
How a figure stays current.
- 1
Read from the authority
Where a statute or regulation sets a number, that is what we read, not a summary of it. A guidance page is a convenience, and it lags the law it describes.
- 2
Re-read on a schedule
A scheduled check runs each month. A monthly source is re-read on every run; a source that publishes a yearly edition is read until that year's edition is confirmed, then left until the next January.
- 3
Bound to the code
Each figure we read is recorded beside the value the app calculates with, and our test suite fails when the two disagree, or when a monthly source goes 180 days without being confirmed.
A quiet month does not move a date. A monthly source's date moves once its confirmation is recorded, which happens when a date passes three months, so a date some months old is normal; past 180 days our test suite fails. A yearly source shows the date its current edition was confirmed. When a figure does change, the app, the record and this page move together.
Canada, federal
- Income Tax Regulations s. 7306 (prescribed amount for ITA 18(1)(r))
The prescribed per-kilometre amount for a motor vehicle allowance, its 5,000 km band boundary, and the territorial supplement
Checked monthly
- Income Tax Regulations s. 7307
Passenger vehicle and ZEV capital cost ceilings, the monthly lease ceiling, and the monthly interest ceiling
Checked monthly
- Department of Finance Canada, annual automobile deduction limits news release
The vehicle ceilings and the per-kilometre allowance rate for the current year, ahead of ITR 7307 and 7306 catching up
Yearly edition
- Income Tax Regulations s. 1100(2)
The first-year factor applied to an eligible capital addition (elements A and A.1)
Checked monthly
- Income Tax Regulations Schedule II (with Part XI for the rates)
Declining-balance rate per CCA class, and the per-item thresholds in their scope
Checked monthly
- CRA form T2125, Statement of Business or Professional Activities
T2125 line numbers the category seed and the scan constants assume
Yearly edition
- CRA form T777, Statement of Employment Expenses
T777 line numbers the employee motor-vehicle statement carries
Yearly edition
- CRA guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income, Chapter 3
The commuting rule and the home-as-place-of-business exception, as CRA states them to a sole proprietor
Yearly edition
- CRA guide T4044, Employment Expenses
The GST/HST rebate line and the allowance condition the employee statement quotes
Yearly edition
- Income Tax Act s. 8(1)(h.1), (iii), and s. 8(1)(f)
The allowance exception the employee's vehicle deduction turns on, and the commission cap 8(1)(f) weighs it against
Checked monthly
- Income Tax Act s. 6(1)(e), 6(1)(k), 6(2), 6(7)
The company-car standby charge, its reduction for mostly-work driving, the operating benefit election and the repayment window
Checked monthly
- Income Tax Regulations s. 7305.1(b)
The prescribed per-kilometre operating cost benefit, by taxation year
Yearly edition
- Income Tax Act s. 18(1)(h)
Whether travel between home and a place of business is business driving or a personal expense
Checked monthly
- Canada Revenue Agency, GST/HST rate by province
The GST, HST, PST and QST rate for every province and territory
Checked monthly
- Canada Revenue Agency, GST/HST rates for previous years
The HST rates New Brunswick, Newfoundland and Labrador and PEI charged before 2016's increases
Checked monthly
- CRA, indexation adjustment for personal income tax and benefit amounts
Federal and provincial income tax brackets and basic personal amounts
Yearly edition
- CRA, CPP contribution rates, maximums and exemptions
CPP self-employed rate, exemption, YMPE, CPP2 and YAMPE
Yearly edition
- Excise Tax Act s. 148
The small-supplier threshold above which GST/HST registration is required
Checked monthly
- Excise Tax Act s. 202(2) and s. 202(4), with s. 123(1) 'all or substantially all'
Whether a non-corporate registrant may claim an up-front ITC on a capital passenger vehicle, and the exclusivity threshold that decides it
Checked monthly
- Excise Tax Act s. 237(1) and (3)
The instalment base below which an annual GST/HST filer pays no quarterly instalments
Checked monthly
- Income Tax Act s. 156.1(1) 'instalment threshold' and 156.1(2)(b), with s. 156(1)(a) for the days
The net tax owing above which an individual pays income tax by quarterly instalment, in Quebec and elsewhere, and the four instalment days
Checked monthly
- Income Tax Act s. 67.1
The 50% limit on meals and entertainment
Checked monthly
- Excise Tax Act s. 236(1), with ITA s. 248(16) and 248(18)
The share of a meal's GST/HST input tax credit a registrant adds back to net tax, which stays a cost of the meal
Checked monthly
- Income Tax Act s. 67.6, with s. 18(1)(t) for the interest and penalties a tax statute charges, and Folio S4-F2-C1 for how CRA reads both
That a fine or penalty imposed under a law is not deductible at all
Checked monthly
- Income Tax Act s. 18(12), the T2125 Part 7 chart, and Folio S4-F2-C2 para 2.32-2.33 for what falls OUTSIDE the work space
Work-space-in-home eligibility, the loss cap, and the eligible expense kinds
Checked monthly
- Income Tax Act s. 10(5)(a), and s. 34 (the billed-basis election), repealed by S.C. 2017, c. 33, s. 7; the T2125 note on Part 3B and T4002 Chapter 2 'Professional fees' state the same rule to the filer
That a profession's work in progress is inventory, so its year-end value is in professional fees (T2125 Part 3B, amount 3H)
Checked monthly
- S.C. 2017, c. 33 (Budget Implementation Act, 2017, No. 2), s. 2(2), enacting ITA s. 10(14.1); applies to taxation years ending after March 21, 2017, and repealed by s. 2(3) from January 1, 2024
The last fiscal year a professional's work in progress could still be phased into income, so the first year the app states it in full
Checked monthly
- CRA guide RC4022, General Information for GST/HST Registrants
GST/HST return and payment deadlines by filing frequency
Checked monthly
- CRA guide RC4088, General Index of Financial Information (GIFI)
GIFI item codes the corporate income statement maps T2125 lines onto
Yearly edition
- CRA, Motor vehicle records (companion to guide T4002, Chapter 3)
The documentary standard the full export's findings assert, and the ask the odometer prompt answers
Checked monthly
Quebec
- Revenu Quebec form TP-59-V, Employment Expenses of Salaried Employees and Employees Who Earn Commissions
TP-59-V line numbers the Quebec employee motor-vehicle statement carries
Yearly edition
- Revenu Quebec form TP-80-V, Business or Professional Income and Expenses
TP-80-V Part 4 and Part 5 line numbers, and the line 303 daily interest ceiling
Yearly edition
- Revenu Quebec form VD-358-V, Quebec Sales Tax Rebate for Employees and Partners
The VD-358-V QST rebate factor and its Part 3 line numbers
Yearly edition
- Revenu Quebec form TP-64.3-V, General Employment Conditions
The TP-64.3-V question that states the allowance included in RL-1 box A
Yearly edition
- Revenu Quebec TP-1-V, Income Tax Return (TP-1.D-V) and its guide (TP-1.G-V)
The TP-1 lines employment expenses and the QST rebate land on
Yearly edition
- Revenu Quebec RL-1.G-V, Guide to Filing the RL-1 Slip: Employment and Other Income
The RL-1 boxes and code a company car's benefit is reported in
Yearly edition
- Revenu Quebec IN-118-V, Employment Expenses (guide), section 9.4.2
The daily leasing figure the Quebec leasing work chart starts from
Yearly edition
- Finances Québec, Information Bulletin 2025-8
The QPP contribution rate the self-employed pay, per year
Yearly edition
- Act respecting the Québec sales tax (T-0.1) s. 457.1
The share of a meal's QST input tax refund a registrant adds back to net tax, which stays a cost of the meal
Checked monthly
Other provinces
- The Retail Sales Tax Act, C.C.S.M. c. R130, s. 1 'general sales tax rate'
Manitoba's general retail sales tax rate by the date the tax became payable
Checked monthly
- Government of Saskatchewan, 2017-18 Budget revenue and tax backgrounder
Saskatchewan's PST rate before the 2017-18 Budget increase
Checked monthly
- Provincial Sales Tax Act, SBC 2012, c. 35, s. 34(6) and (6.1)
The graduated PST rate bands on a passenger vehicle bought from a GST registrant in BC
Checked monthly
Outside Canada
For drivers who keep their mileage logbook outside Canada.
- HMRC Self Assessment, over the tax year defined by the Income Tax Act 2007 s. 4 and set each year by the annual Finance Act
The dates a UK Self Assessment tax year opens and closes
Checked monthly
- Income Tax Assessment Act 1997 s. 4-10(1), which makes income tax payable for each financial year, over the Acts Interpretation Act 1901 s. 2B, which defines that year
The dates an Australian income year opens and closes
Checked monthly
- Income Tax Assessment (Cents per Kilometre Deduction Rate for Car Expenses) Determination, under Income Tax Assessment Act 1997 s. 28-25, which also sets the 5,000 km maximum
The Australian cents per kilometre deduction rate for car expenses and the annual kilometre cap on that method
Yearly edition
- Income Tax Assessment Act 1997 s. 15-2 (allowances are assessable income) with Subdivision 28-C, s. 28-25 (the cents per kilometre deduction, its 5,000 km cap, and what a business kilometre is)
Whether an Australian per-kilometre allowance replaces, reduces or leaves alone the car expense deduction
Checked monthly
- Income Tax Assessment Act 1997 s. 28-100(3) (you must keep odometer records), s. 28-140 (how to keep them), s. 28-115 (which income years need a log book), s. 28-120 (the 12 week period), s. 28-150 (the retention period and the consequence of missing it)
Whether an odometer reading is required by statute or asked for by guidance, how often an Australian log book and reading are each due, and how long both must be retained
Checked monthly
- IRS Notice 2026-10, as modified by Announcement 2026-11 (IRB 2026-29)
The optional standard mileage rate for business use of an automobile
Checked monthly
- Income Tax (Trading and Other Income) Act 2005 s. 94F(2)
The UK self-employed flat mileage rates for cars and goods vehicles, and the mileage at which the band changes
Checked monthly
Think a figure has moved?
Tell us. The support form inside the app reaches us directly, or email [email protected]. This page records where our figures come from. It is not tax advice, and Claimable is not affiliated with the Canada Revenue Agency.