Motor vehicle expenses (not including CCA)

If you use a motor vehicle or passenger 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 or passenger 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, go to 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 business related expenses on line 9943, "Other amounts deductible from your share of the net partnership income (loss),” of your form.

Forms and publications

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

Related link

• Motor vehicle expenses