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Business trips vs. personal driving

Only trips made for a business purpose count — driving from home to a regular workplace is personal commuting, not deductible, even if you're self-employed and that workplace is a client's office you visit daily. Once you're already at your regular workplace (or working from a home office that qualifies as your principal place of business), trips from there for client meetings, deliveries, or supply runs count as business travel.

Why the logbook matters more than the rate

Sole proprietors can't simply multiply kilometres by the published rate and call that a deduction — CRA requires the actual-expense method instead: total your real vehicle costs (fuel, insurance, maintenance, capital cost allowance) for the year, then multiply by your business-use percentage. That percentage comes directly from a logbook like the one this tool produces, which is why accurate, contemporaneous entries matter more than the per-kilometre rate itself.

Full logbook vs. simplified logbook

Your first year of claiming vehicle expenses requires a full logbook covering every trip. After one complete base-year logbook, the CRA allows a simplified approach in later years — a 3-month sample logbook scaled against the same months from your base year, as long as the result stays within 10 percentage points of your base year's overall business-use percentage.

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