What is the CRA reasonable rate for Internet and mobile T4 employment expenses?

I don’t think there is a reasonable rate. The courts look at the facts of the case.

See for example this case: (Leao vs. QRA, 2024 QCCQ 278)
https://www.canlii.org/fr/qc/qccq/doc/2024/2024qccq278/2024qccq278.html