Canada guides

Miles is coming soon. These guides explain the Canada Revenue Agency rules for business driving, and each one ends with how Miles handles the rule. Figures are in Canadian dollars and distances are in kilometres. Every figure links to its canada.ca source.

This page is general information, not tax advice.

• CRA logbook requirements. The four things every trip must record, the odometer readings, the full logbook base year, the simplified 3-month logbook, and how long to keep it.
• CRA automobile allowance rates. The 2026 per-kilometre rates an employer can pay tax-free, with 2025 and 2024 for comparison, and how per-kilometre and per-mile rates convert.
• T2125 motor vehicle expenses. How self-employed people deduct actual vehicle costs prorated by business kilometres, the capital cost allowance classes, the 2026 limits, and the T2200 and T777 forms for employees.
• Taxes for gig drivers. Rideshare and delivery drivers as self-employed workers, the T2125, and the GST/HST registration rules.

The United States guides are at /guides.

Official CRA documents

Every Canada guide on this site cites one of these pages. When a rule matters to your return, read the source.

Logbooks and records

• Motor vehicle records. The four elements of a trip record, odometer readings, the full logbook, and the simplified logbook.
• Keeping records (RC188). How long to keep records, including the six-year rule.

Self-employed

• Motor vehicle expenses. What you can deduct and the proration by kilometres.
• Calculating motor vehicle expenses on Form T2125. Chart A, line 9281, and the capital cost allowance classes.
• Form T2125, Statement of Business or Professional Activities, and Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income, on the CRA forms and publications page.
• 2026 automobile deduction limits and expense benefit rates. The Department of Finance release with the $39,000 ceiling, the $1,100 leasing cap, and the $350 interest cap.

Employees and employers

• Automobile and motor vehicle allowances. The per-kilometre rates by year and what makes an allowance reasonable.
• Line 22900, other employment expenses. The conditions for claiming, and the motor vehicle expenses sub-page.
• Form T777, Statement of Employment Expenses, and Form T2200, Declaration of Conditions of Employment, on the CRA forms and publications page.

Gig drivers

• Tax obligations for commercial ridesharing and delivery services. Self-employed status and the GST/HST registration rules.
• The sharing economy. The CRA's platform economy pages.

The United States equivalents are listed on the guides page.