The Department of Finance Canada announced on December 27, 2018 the income tax deduction limits and expense benefit rates that will apply in 2019 when using an automobile for business purposes.
The limit on the deduction of tax-exempt allowances paid by employers to employees using their personal vehicle for business purposes during 2019 will be increased by 3 cents to 58 cents per kilometre for the first 5,000 kilometres driven and to 52 cents for each additional kilometre.
The rates for the Northwest Territories, Nunavut and Yukon are traditionally set 4 cents higher and they will increase to 62 cents per kilometre for the first 5,000 kilometres driven and 56 cents for each additional kilometre.
While the above information will be sufficient for most churches, additional details for specific situations including standby charges for the personal use of an employer provided vehicle, capital cost allowance, leasing costs, interest costs, etc. may be viewed on the Department of Finance Canada website.