Motor vehicle expenses (not including CCA)

If you use a motor vehicle for business and personal use, you can deduct only the part of the expenses that you paid to earn income.

However, you can deduct the full amount of parking fees related to your business activities and supplementary business insurance for your motor vehicle.

To support the amount you can deduct, keep a record of the total kilometres you drive and the kilometres you drive to earn income. For an example, see Calculating motor vehicle expenses.

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 in other amounts deductible from your share of net partnership income (loss).

Forms and publications

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

Related topics

• Motor vehicle expenses

Date modified:

2017-01-03