Québec TP-80: motor vehicle expenses

If you live in Québec, you report business income to Revenu Québec on Form TP-80 as well as to the CRA on T2125. The vehicle section works the same way, with its own line numbers.

Where it is on the form

On the current TP-80-V, motor vehicle expenses are in Part 6, lines 300 to 330. Revenu Québec's guide IN-155-V explains each line.

The main lines

• Lines 300 and 301: business kilometres ÷ total kilometres, as a percentage.
• Lines 302 to 304: interest on the loan for an automobile, limited to the lesser of the interest paid and the number of days × $11.67. Use $10 instead of $11.67 if the automobile was bought before January 1, 2024.
• Line 314: leasing costs, after the IN-155-V limit.
• Lines 315 to 317: registration, driver's licence and insurance; fuel and charging; maintenance and repairs.
• Line 318: the total multiplied by your business-use percentage.
• Line 319: parking fees and supplementary business insurance, added in full.
• Line 330: the total, carried to line 220.

Line numbers are from TP-80-V (2026-10), the edition current when this page was checked.

Calculate TP-80 and T2125 together