Guides
Short explanations of the rules, each linked to the official source.
What the CRA expects in a vehicle logbook
Trip details, odometer readings, one record per vehicle, and six-year retention.
The simplified logbook
One full base year, then a three-month sample in later years, if it stays within 10 points.
T2125 Chart A, line by line
How the business-use part is worked out and what is claimed in full.
Québec TP-80: motor vehicle expenses
Lines 300 to 330, the daily interest limit, and parking claimed in full.
2026 automobile limits
CCA ceilings, interest and leasing limits, and why the purchase year matters.
Per-kilometre rates are not a deduction method
What the 2026 rates are for, and what self-employed people claim instead.