Mileage and vehicle tax, for Canadians

Canada does not work the way most mileage articles assume. There is no per-kilometre deduction for self-employed filers — the 73¢ rate everyone quotes is a ceiling on what an employer may pay an employee tax-free. Your deduction is actual vehicle costs multiplied by a business-use percentage, on Form T2125. These guides cover that calculation, in kilometres, against CRA rules.

The prescribed per-kilometre allowance

What an employer may reimburse an employee tax-free under section 7306. It is not a self-employed deduction — Canada has none.

• First 5,000 km 73¢ Per employee, per calendar year
• Each km after 67¢ Same in every province
• Territories 77¢ / 71¢ YT, NT and NU add 4¢ per tier
• Class 10.1 ceiling $39,000 Vehicles acquired from 1 Jan 2026

CRA mileage log templates

Built in kilometres, with the four fields the CRA requires and a business-use percentage instead of a dollar column. No email address required.

• Excel workbook (.xlsx)
• Printable PDF
• All formats and how to use them →

Key dates

Self-employed filers get until June 15 to file — but any balance owing is still due April 30. The split catches people out every year.

• Balance owing Apr 30 Payment deadline, even if you file in June
• Return due Jun 15 T1 and Form T2125 for self-employed filers
• GST/HST return Jun 15 Annual filer with a 31 Dec year-end
• Instalments Mar · Jun · Sep · Dec The 15th, where instalments apply

Filing and deducting

The CRA rules behind the numbers: what you can claim, on which form, and what has to be in the logbook.

1. CRA Audits and Reviews: How Far Back Can They Go? The CRA normally reassesses three years from your notice of assessment — not your filing date. What triggers a review, how audits differ, and your rights.

2. GST/HST Filing Deadlines and Penalties (2026) How the CRA assigns your GST/HST filing frequency, how to change it with Form GST20, every 2026 deadline, and the penalty formula most sites get wrong.

3. Self-Employed Tax Deadlines in Canada (2026–2027) You file by June 15 but pay by April 30. Here's every deadline a self-employed Canadian needs, plus what the gap between those two dates actually costs.

4. Free CRA Mileage Log Template (2026) A CRA-compliant mileage log for Canadians — kilometres, the four required fields, odometer rows, and a business-use percentage, not a dollar column.

5. Self-Employed Vehicle Expenses in Canada (T2125) There's no per-kilometre deduction in Canada. How to calculate motor vehicle expenses on Form T2125 line 9281, with the 2026 limits and worked math.

6. Vehicle CCA: Class 10 vs 10.1 vs 54 (2026) For 2026 a business EV gets a 100% first-year write-off and a gas vehicle gets 45% — both now enacted law. Here's how vehicle CCA actually works.

Rideshare and delivery

Requirements, pay, insurance and tax treatment for Uber, Uber Eats, DoorDash, Skip and Amazon Flex.

1. Uber Driver Insurance in Canada (2026) Your personal policy excludes rideshare and delivery. What each platform covers, the Period 1 gap, and the contingent-coverage trap, province by province.

2. SkipTheDishes Courier Requirements in Canada (2026) Age, vehicle and document rules, how the shift system and Delivery Data work, why Skip provides no insurance, and how to check an offer pays before accepting.

3. Gig Driver Pay: DoorDash vs Uber Eats vs Skip Every comparison compares gross pay. This one subtracts the car — at 61¢ a kilometre, the platform paying most on paper often isn't the one you keep most from.

4. Uber Eats Driver Requirements in Canada (2026) Age, licence and vehicle rules by delivery mode, what Uber's insurance covers, bike vs car economics, and the GST/HST threshold that differs from ride-share.

5. Uber Driver Requirements in Canada (2026) Licensing by province, what Uber's insurance actually covers, real pay after vehicle costs, and the GST/HST rule that catches every new driver from dollar one.

6. Uber Driver Tax Deductions in Canada (2026) Every deduction a Canadian Uber or delivery driver can claim, the T2125 line for each, and the three that get claimed wrong — starting with the car payment.

7. Amazon Flex Driver Requirements in Canada (2026) Amazon Flex runs in four provinces only. The age and vehicle rules, Ontario-only insurance, how blocks work, and what $22–27/hour is worth after vehicle costs.

8. DoorDash Driver Requirements in Canada (2026) Age, licence, vehicle and insurance rules by province, the sign-up timeline, what you keep after vehicle costs, and your tax obligations as a Dasher.