Motor vehicle expenses

You can deduct expenses you incur to run a motor vehicle you use to earn business income.


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

Date modified: