Basics

Tax Tip: How to Count Mileage for Self-Employment Mileage Reimbursement

Overview

If you are self-employed, Canada Revenue Agency (CRA) allows you to claim mileage driven for business purposes.

To support a deduction, you are required to reasonably support and demonstrate the amount of miles you drove for business purposes. Although CRA does not mandate a specific way of keeping mileage records, it suggests maintaining a logbook showing:

  • the destination
  • the purpose of the trip
  • the distance to and from the destination

Key Concepts

  • car mileage kilometers
  • self employed work
  • business commercial trip