What mileage records does a self-employed person need?
Mileage Records for Self-Employed Canadians. Understand the Canadian tax rules, records to gather and practical next steps before preparing your return.
Request a quote →Arsen Accounting Services · Prepared October 29, 2026
Self-employed expenses: 10 questions before filing · Browse the 100-article collection
The direct answer
Keep total kilometres and business kilometres for each vehicle, plus the date, destination, purpose and distance of business trips. Opening and closing odometer readings support the annual percentage. CRA describes a simplified logbook option after a representative full base year, but it has conditions. A percentage chosen because it “sounds about right” is not a substitute for evidence.
Connect each trip to the business
A useful vehicle log tells the story behind the kilometres: date, destination, business purpose and distance. Keep total vehicle use as well, since a business-use calculation needs more than business trips alone. If you use more than one vehicle, maintain separate records. Tradespeople, consultants and mobile professionals all need facts that match their own working patterns.
Reconcile the log with the expense file
Fuel receipts alone do not establish business use. Gather the relevant operating costs and ownership or lease information, then keep reimbursements and personal travel visible. When an estimate is necessary, identify the missing records and explain the basis rather than presenting a reconstructed number as a contemporaneous log. Consistent records make a later review easier.
What to gather before the review
- Trip log and beginning/end odometer readings
- Vehicle invoices, lease or financing details
- Operating receipts and any reimbursements
Can I claim every kilometre because I use the car for work?
No. A vehicle used for work may also have personal use. The preparer needs the eligible business travel and total use to apply the appropriate calculation.
Your next step
Start a dated log now and save fuel, insurance, repairs, financing and vehicle purchase records separately.
Related reading
Official sources
Sources checked for this collection on October 28–29, 2026. Annual forms may refer to a specific tax year. Use the rules and limits for the year being filed. General information; eligibility, elections and deadlines depend on the facts. No deduction or tax saving is guaranteed.
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