Motor vehicle expenses (automobile)

You can deduct expenses you incur to run a motor vehicle you use to earn business income on line 9281 of Form T2125, Statement of Business or Professional Activities.

To help you calculate the amount of motor vehicle expenses you can deduct, complete:

• Chart A - Motor Vehicle Expenses on page 5 of Form T2125.

If you are a partner in a partnership, personal motor vehicle expenses incurred for the business have to be claimed on:

• Line 9943 - Other amounts deductible from your share of net partnership income (loss), in Part 6 on page 2 of Form T2125.

Forms and publications

• Guide T4002, Business and Professional Income
• Form T2125, Statement of Business or Professional Activities