Claim business use of a personal vehicle
Can I deduct all expenses for a car I also use personally?
For a self-employed person’s mixed-use vehicle, only the business portion of eligible operating expenses is deductible. Occasional business use does not make all personal driving deductible.
Where to begin
- Keep records of total kilometres and kilometres driven to earn business income.
- Use those records to calculate the business share of eligible expenses.
- Treat business parking and supplementary business insurance separately under CRA’s guidance.
Before you open the official service
- Business and total kilometre records
- Expense records and the vehicle’s use
Keep your actual documents and account details off this website. Use the official service’s current checklist before applying.
What to check for your situation
This route concerns self-employment. Employee reimbursement, corporation-owned vehicles, purchase costs and capital cost allowance require their own rules.
Fees, processing times and document rules can change. This page helps you navigate; it does not confirm eligibility or replace the government’s instructions.
Official sources
Prepared by Active K Digital from the linked public guidance. Read our source approach.