Effective April 1, 2012
Calculated rates are in Canadian Dollars
| Country, City | Calculated in miles (low) | Calculated in kilometres (low) | ||
|---|---|---|---|---|
| Tax free | Tax paid | Tax free | Tax paid | |
| Albania | $0.22 | $0.32 | $0.14 | $0.20 |
| Algeria | $0.22 | $0.21 | $0.14 | $0.13 |
| Argentina | N/A | $0.26 | N/A | $0.16 |
| Armenia | $0.26 | $0.25 | $0.16 | $0.16 |
| Australia, Canberra | $0.25 | $0.27 | $0.16 | $0.17 |
| Australia, Sydney | $0.24 | $0.27 | $0.15 | $0.17 |
| Austria | $0.26 | $0.29 | $0.16 | $0.18 |
| Bahrain | $0.25 | $0.22 | $0.15 | $0.13 |
| Bangladesh | $0.25 | $0.26 | $0.15 | $0.16 |
| Barbados | $0.24 | $0.26 | $0.15 | $0.16 |
| Belgium | $0.28 | $0.30 | $0.17 | $0.18 |
| Benin | $0.28 | $0.29 | $0.17 | $0.18 |
| Bolivia | $0.22 | $0.22 | $0.13 | $0.14 |
| Brazil, Brasilia | $0.26 | $0.27 | $0.16 | $0.17 |
| Brazil, Rio Janeiro | N/A | $0.28 | N/A | $0.17 |
| Brazil, São Paulo | $0.24 | $0.27 | $0.15 | $0.17 |
| Brunei Darussalam | $0.21 | N/A | $0.13 | N/A |
| Bulgaria | $0.27 | $0.27 | $0.17 | $0.17 |
| Burkina Faso | $0.25 | $0.27 | $0.15 | $0.17 |
| Burundi, Bujumbura | $0.26 | $0.29 | $0.16 | $0.18 |
| Cameroon | $0.21 | $0.25 | $0.13 | $0.15 |
| Central African Republic | $0.26 | $0.27 | $0.16 | $0.17 |
| Chile | N/A | $0.27 | N/A | $0.17 |
| China, Beijing | $0.24 | $0.25 | $0.15 | $0.15 |
| China, Chongqing | $0.25 | $0.25 | $0.15 | $0.16 |
| China, Guangzhou | $0.24 | $0.25 | $0.15 | $0.16 |
| China, Hong Kong | $0.26 | $0.30 | $0.16 | $0.18 |
| China, Shanghai | $0.26 | $0.26 | $0.16 | $0.16 |
| Colombia | N/A | $0.19 | N/A | $0.12 |
| Congo, Democratic Republic | $0.25 | $0.26 | $0.15 | $0.16 |
| Costa Rica | N/A | $0.25 | N/A | $0.16 |
| Croatia | $0.26 | $0.28 | $0.16 | $0.17 |
| Cuba | $0.24 | $0.27 | $0.15 | $0.17 |
| Czech Republic | $0.27 | $0.28 | $0.17 | $0.18 |
| Denmark | $0.24 | $0.31 | $0.15 | $0.19 |
| Dominican Republic | $0.23 | $0.26 | $0.15 | $0.17 |
| Ecuador | $0.21 | $0.22 | $0.13 | $0.14 |
| Egypt | N/A | $0.21 | N/A | $0.13 |
| El Salvador | $0.24 | $0.25 | $0.15 | $0.15 |
| Estonia | $0.25 | $0.28 | $0.15 | $0.17 |
| Ethiopia | $0.23 | $0.24 | $0.15 | $0.15 |
| Finland | $0.23 | $0.29 | $0.15 | $0.18 |
| France | $0.24 | $0.29 | $0.15 | $0.18 |
| Gabon | $0.20 | $0.24 | $0.13 | $0.15 |
| Gambia | $0.17 | $0.29 | $0.11 | $0.18 |
| Germany | $0.24 | $0.29 | $0.15 | $0.18 |
| Ghana | $0.24 | $0.24 | $0.15 | $0.15 |
| Great Britain | $0.24 | $0.30 | $0.15 | $0.19 |
| Greece | $0.25 | $0.30 | $0.16 | $0.19 |
| Guatemala | $0.24 | $0.25 | $0.15 | $0.16 |
| Guinea | $0.18 | $0.26 | $0.11 | $0.16 |
| Guyana | $0.24 | $0.24 | $0.15 | $0.15 |
| Haiti | $0.24 | $0.25 | $0.15 | $0.16 |
| Honduras | $0.26 | $0.25 | $0.16 | $0.16 |
| Hungary | $0.24 | $0.28 | $0.15 | $0.18 |
| Iceland | $0.27 | $0.29 | $0.17 | $0.18 |
| India, Ahmedabad | N/A | $0.26 | N/A | $0.16 |
| India, Bangalore | N/A | $0.26 | N/A | $0.16 |
| India, Chandigarh | N/A | $0.26 | N/A | $0.16 |
| India, Chennai | N/A | $0.26 | N/A | $0.16 |
| India, Hyderabad | N/A | $0.26 | N/A | $0.16 |
| India, Kolkata | N/A | $0.26 | N/A | $0.16 |
| India, Mumbai | N/A | $0.27 | N/A | $0.16 |
| India, New Delhi | $0.26 | $0.26 | $0.16 | $0.16 |
| Indonesia | N/A | $0.24 | N/A | $0.15 |
| Iran | $0.22 | N/A | $0.14 | N/A |
| Ireland | $0.28 | $0.30 | $0.17 | $0.18 |
| Israel | $0.25 | $0.30 | $0.16 | $0.19 |
| Italy | $0.24 | $0.30 | $0.15 | $0.19 |
| Ivory Coast | $0.23 | $0.27 | $0.15 | $0.16 |
| Jamaica | $0.24 | $0.25 | $0.15 | $0.15 |
| Japan | $0.25 | $0.29 | $0.16 | $0.18 |
| Jordan | N/A | $0.24 | N/A | $0.15 |
| Kazhakstan | $0.23 | $0.23 | $0.14 | $0.14 |
| Kenya | $0.25 | $0.26 | $0.16 | $0.16 |
| Korea | $0.24 | $0.29 | $0.15 | $0.18 |
| Kuwait | $0.21 | $0.22 | $0.13 | $0.13 |
| Latvia | $0.27 | $0.28 | $0.17 | $0.18 |
| Lebanon | $0.24 | $0.20 | $0.15 | $0.12 |
| Libya | $0.20 | $0.19 | $0.12 | $0.12 |
| Lithuania | $0.24 | $0.29 | $0.15 | $0.18 |
| Madagascar | N/A | $0.27 | N/A | $0.17 |
| Malaysia | $0.23 | $0.18 | $0.14 | $0.11 |
| Mali | $0.26 | $0.26 | $0.16 | $0.16 |
| Mauritania | N/A | $0.20 | N/A | $0.12 |
| Mexico | $0.23 | $0.23 | $0.14 | $0.14 |
| Moldova | $0.25 | $0.25 | $0.16 | $0.16 |
| Mongolia | $0.25 | $0.25 | $0.15 | $0.16 |
| Morocco | $0.23 | $0.25 | $0.14 | $0.16 |
| Mozambique | $0.24 | $0.27 | $0.15 | $0.17 |
| Nepal | N/A | $0.26 | N/A | $0.16 |
| Netherland | $0.28 | $0.30 | $0.18 | $0.19 |
| New Zealand | $0.25 | $0.28 | $0.15 | $0.17 |
| Nicaragua | $0.22 | $0.21 | $0.13 | $0.13 |
| Niger | $0.26 | $0.25 | $0.16 | $0.15 |
| Nigeria | $0.22 | $0.22 | $0.14 | $0.14 |
| Norway | $0.23 | $0.31 | $0.14 | $0.19 |
| Pakistan | $0.25 | $0.25 | $0.16 | $0.16 |
| Palestine | $0.24 | $0.29 | $0.15 | $0.18 |
| Panama | $0.23 | $0.24 | $0.15 | $0.15 |
| Paraguay | N/A | $0.28 | N/A | $0.17 |
| Peru | $0.23 | $0.26 | $0.14 | $0.16 |
| Philippines | $0.25 | $0.26 | $0.15 | $0.16 |
| Poland | $0.27 | $0.28 | $0.17 | $0.18 |
| Portugal | $0.24 | $0.31 | $0.15 | $0.19 |
| Qatar | $0.21 | $0.19 | $0.13 | $0.12 |
| Ramallah | $0.24 | $0.29 | $0.15 | $0.18 |
| Romania | $0.27 | $0.29 | $0.17 | $0.18 |
| Russia | $0.24 | $0.24 | $0.15 | $0.15 |
| Rwanda | $0.25 | $0.26 | $0.15 | $0.16 |
| Saudi Arabia | $0.20 | $0.19 | $0.12 | $0.12 |
| Senegal | $0.26 | $0.28 | $0.16 | $0.17 |
| Serbia | $0.23 | $0.27 | $0.14 | $0.17 |
| Singapore | $0.25 | $0.28 | $0.15 | $0.17 |
| Slovakia | $0.27 | $0.28 | $0.17 | $0.18 |
| Slovenia | $0.24 | $0.30 | $0.15 | $0.18 |
| South Africa | $0.26 | $0.28 | $0.16 | $0.18 |
| Spain | $0.25 | $0.26 | $0.16 | $0.16 |
| Sri Lanka | $0.24 | $0.25 | $0.15 | $0.16 |
| Sudan | $0.20 | $0.21 | $0.12 | $0.13 |
| Sweden | $0.26 | $0.30 | $0.16 | $0.19 |
| Switzerland, Bern | $0.24 | $0.28 | $0.15 | $0.18 |
| Switzerland, Geneva | $0.26 | $0.29 | $0.16 | $0.18 |
| Syria | N/A | $0.23 | N/A | $0.14 |
| Taiwan | $0.23 | $0.24 | $0.14 | $0.15 |
| Tanzania | $0.26 | $0.26 | $0.16 | $0.16 |
| Thailand | $0.24 | $0.25 | $0.15 | $0.16 |
| Trinidad and Tobago | $0.22 | $0.22 | $0.13 | $0.14 |
| Tunisia | $0.27 | $0.29 | $0.17 | $0.18 |
| Turkey | $0.24 | $0.31 | $0.15 | $0.19 |
| Ukraine | $0.22 | $0.25 | $0.14 | $0.16 |
| United Arab Emirates, Abu Dhabi | $0.20 | N/A | $0.12 | N/A |
| United Arab Emirates, Dubai | $0.20 | N/A | $0.12 | N/A |
| Uruguay | $0.24 | $0.28 | $0.15 | $0.17 |
| Venezuela | $0.19 | $0.21 | $0.12 | $0.13 |
| Vietnam | $0.24 | $0.24 | $0.15 | $0.15 |
| Yemen | N/A | $0.22 | N/A | $0.14 |
| Yugoslavia | $0.24 | $0.27 | $0.15 | $0.16 |
| Zambia | $0.26 | $0.27 | $0.16 | $0.17 |
| Zimbabwe | $0.25 | $0.26 | $0.16 | $0.16 |
*N/A represents either not applicable or no data submitted