Tax Guide/Self-employed
Vehicle expenses
Updated November 4, 2026
You can deduct the business share of vehicle costs, such as fuel, insurance, maintenance, licence fees, lease payments or loan interest, and CCA.
You drive 20,000 km, with 8,000 km for business. You can claim 40% of eligible costs.
Normal travel from home to a regular place of work is generally personal.
Keep a logbook
Record the date, destination, purpose and distance of each business trip, plus total annual distance. This is often the first thing the CRA asks for. Passenger vehicles also have annual limits on CCA, lease and interest claims.