Motor vehicle expenses
You can deduct expenses you incur to run a motor vehicle you use to earn business income.
Topics
- 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 "Chart A – Motor vehicle expenses" on your form.
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 5 of Form T2125.