Allowable motor vehicle expenses – Commission employee expenses

Note: Line 22900 was line 229 before tax year 2019.

The types of expenses you can deduct include:

• fuel (such as gasoline, propane, and oil) and electricity
• maintenance and repairs
• insurance
• licence and registration fees
• capital cost allowance
• eligible interest you paid on a loan used to buy the motor vehicle
• eligible leasing costs

For more information about allowable motor vehicle expenses, see Motor vehicle expenses.

If you have received a non-taxable motor vehicle allowance and can show that the employment-related motor vehicle expenses are in excess of the allowance and voluntarily include the amount of the allowance in income, you can deduct your motor vehicle expenses if employment conditions 1, 2, 3, and 5 are met.

Completing your tax return

Enter on line 22900, the allowable amount of your employment expenses from the total expenses line of Form T777, Statement of Employment Expenses.

Forms and publications

• Form T777, Statement of Employment Expenses