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 "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 5 of form T2125.

Forms and publications

• Guide T4002, Self employed Business, Professional, Commission, Farming, and Fishing Income
• Form T2125, Statement of Business or Professional Activities