Motor vehicle expenses
You can deduct expenses you incur to run a motor vehicle you use to earn business income.
- Motor vehicle records
How to record your expenses, full or simplified logbook
- Type of vehicle
Definitions for motor vehicle, automobile, and passenger vehicle and the vehicle definitions chart
- Motor vehicle expenses (not including CCA)
Calculating your business portion of motor vehicle expenses
- Deductible expenses
The type of expenses you can claim
To calculate the amount of motor vehicle expenses you can deduct, complete "Part 17 - Motor Vehicle Expenses" of Form T2125, Statement of Business or Professional Activities.
If you are a partner in a business partnership and you incur motor vehicle expenses for the business through the use of your personal vehicle, you can claim those expenses related to the business on line 9943 - Other amounts deductible from your share of net partnership income (loss) in Part 6 of Form T2125.
Forms and publications
- Guide T4002, Business and Professional Income
- Form T2125, Statement of Business or Professional Activities
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