For employment or business/rental expenses, using “Mileage” rates is not an option here in Canada. Per-kilometre rates are used for Medical expenses, Moving expenses & the Northern Residents Deductions. The per-kilometre rate can also be used by employers when setting automobile and motor vehicle allowances for their employees.

This is the Canada Revenue Agency (CRA) page on Motor Vehicle Expenses for the Self-Employed/Partnerships: https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/sole-proprietorships-partners...