CRA vehicle expense calculator
Enter your kilometres and costs for the year. The result follows T2125 Chart A line by line, and TP-80 Part 6 for Québec.
Expenses for the year (CAD)
T2125 – Motor vehicle expenses (Chart A)
| 1 | Kilometres driven to earn business income | 12,000 km |
| 2 | Total kilometres driven in the fiscal period | 20,000 km |
| 3 | Fuel and oil | $3,000.00 |
| 4 | Interest (Chart B) | $0.00 |
| 5 | Insurance | $1,800.00 |
| 6 | Licence and registration | $0.00 |
| 7 | Maintenance and repairs | $400.00 |
| 8 | Leasing (Chart C) | $0.00 |
| 9 | Electricity for zero-emission vehicles | $0.00 |
| 12 | Total motor vehicle expenses | $5,200.00 |
| 13 | Business use part (60.00%) | $3,120.00 |
| 14 | Business parking fees | $250.00 |
| 15 | Supplementary business insurance | $0.00 |
| 16 → 9281 | Allowable motor vehicle expenses | $3,370.00 |
| 9936 | Capital cost allowance, business part | $0.00 |
T2125 E (25). For comparison only, an employer's tax-free per-km allowance for 12,000 km would be $8,340.00. The CRA per-kilometre allowance rates apply to employer allowances only. Self-employed vehicle expenses are claimed on actual costs multiplied by business use.
Leasing costs and capital cost allowance need more details (lease start, list price, purchase cost). The app handles them.
How the calculation works
- The business-use part is business kilometres ÷ total kilometres, applied to the total of your vehicle expenses (Chart A amounts 12 and 13).
- Business parking fees and supplementary business insurance are added in full, after the business-use part (amounts 14 and 15).
- For a passenger vehicle, the interest you can count is limited to the CRA monthly limit ÷ 30 × the days of interest. The limit depends on the year the vehicle was bought.
Keep the logbook on your phone
The iOS app records trips and odometer readings without GPS and without an account. It produces the T2125 and TP-80 vehicle figures from the same rules as these calculators. Your data stays on your phone.
Mileage Tracker & Log for CRA, coming to the App Store in Canada.
Official sources
- CRA – Calculating motor vehicle expenses
- CRA – Guide T4002, Chapter 3 (Expenses)
- CRA – Form T2125 (2025)
- Department of Finance – 2026 automobile deduction limits and expense benefit rates
- Revenu Québec – Form TP-80-V
- Revenu Québec – Guide IN-155-V (Business and Professional Income)
Rules and amounts on this page were checked against these pages on 2026-10-16. This page is general information, not tax advice.