Motor vehicle expenses
You can deduct expenses you incur to run a motor vehicle you use to earn business income on Form T2125, Statement of Business or Professional Activities.
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
Line 9281 - Motor vehicle expenses (not including CCA)
Calculating your business portion of motor vehicle expenses
The type of expenses you can claim
To calculate the amount of motor vehicle expenses you can deduct, complete "Chart A - Motor Vehicle Expenses" of Form T2125.
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
- Date modified: