Please note that the new travel allowance per kilometer, as published by CRA, for 2018 are:

Automobile allowance rates

The automobile allowance rates for 2018 are:

• 55¢ per kilometre for the first 5,000 kilometres driven; and
• 49¢ per kilometre driven after that.

Pastors may charge their church congregation this amount when claiming for a travel reimbursement.

You must provide a list of the places you drove to. The list should state the date where you started from and where you arrived. It should state how many kilometers it took. If you started at the church and return to the church you may charge these travel distances.

Please note that you may not charge from your home to the work place (church) and back. You may only charge for trips to other locations necessary for your ministry.

This record of travel must be attached to your check control sheet when doing your monthly reconciliation.
For further information please see the following from CRA.

https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/benefits-allowances/automobile/automobile-motor-vehicle-allowances/automobile-allowance-rates.htmlwww.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/benefits-allowances/automobile/automobile-motor-vehicle-allowances/automobile-allowance-rates.html