Yes, you may be able to deduct vehicle expenses for driving between multiple job sites, but only if specific CRA conditions are met. The key distinction is that travel between job sites counts as work-related driving, while commuting from home to your primary workplace does not. If you work at different locations on different days or move between sites within the same workday, this CRA rule may apply to you, and you could deduct reasonable vehicle expenses for those trips. Understanding the difference between deductible and non-deductible travel is essential for accurate tax filing. Deductible vehicle expenses include: - Driving from one temporary job site to another on the same workday - Travel to multiple client locations (consultants, tradespeople, home service providers) - Movement between different employer locations or branches - Trips to attend work-related meetings or training at various sites Non-deductible travel includes: - Your daily commute from home to your main office or primary workplace - Travel from home to a single, regular work location - Personal errands or detours unrelated to work The CRA views commuting as a personal expense, even if you work long hours.
No. The CRA considers commuting a personal expense, regardless of distance or hours spent in the car. Only travel after you arrive at your first job site may be deductible.
A primary workplace is where you regularly work. A temporary site is an assignment lasting weeks or months that differs from your usual location. Travel to temporary sites may be deductible on your first day; travel to primary sites is not.
No. If your employer reimburses you or provides an allowance for vehicle use, you cannot also claim the expenses on your tax return. You can only claim unreimbursed expenses.
Keep a detailed contemporaneous log showing dates, destinations, distances, and business purpose. Support this with invoices, work orders, employer records, and fuel receipts. Estimates or reconstructed records are less convincing in a CRA audit.
Yes. Self-employed workers can claim vehicle expenses for travel between client locations and business meetings without needing an employment contract requirement. Employees must meet stricter conditions to qualify.