T2125 Chart A, line by line
Chart A on Form T2125 turns your vehicle costs into the amount you deduct on line 9281.
| Amount | What goes there |
|---|---|
| 1 | Kilometres driven to earn business income |
| 2 | Total kilometres driven in the fiscal period |
| 3 | Fuel and oil |
| 4 | Interest (after the Chart B limit for passenger vehicles) |
| 5 | Insurance |
| 6 | Licence and registration |
| 7 | Maintenance and repairs |
| 8 | Leasing (after the Chart C limit for passenger vehicles) |
| 9 | Electricity for zero-emission vehicles |
| 10–11 | Other expenses |
| 12 | Total of amounts 3 to 11 |
| 13 | Business use part: amount 1 ÷ amount 2 × amount 12 |
| 14 | Business parking fees (in full) |
| 15 | Supplementary business insurance (in full) |
| 16 | Allowable motor vehicle expenses: 13 + 14 + 15, carried to line 9281 |
Two things people get wrong
- Parking and supplementary business insurance are not part of amount 12. They are added in full after the business-use part, so they are not reduced by your business-use percentage.
- Capital cost allowance (CCA) does not go in Chart A. It is claimed on line 9936, and for a vehicle you also use personally, only the business part: CCA × business km ÷ total km.
Line numbers are from the 2025 edition of Form T2125, the latest published when this page was checked.
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 – Form T2125 (2025)
- CRA – Calculating motor vehicle expenses
- CRA – Guide T4002, Chapter 3 (Expenses)
- CRA – Guide T4002, Chapter 4 (Capital cost allowance)
Rules and amounts on this page were checked against these pages on 2026-10-16. This page is general information, not tax advice.