# 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)](/content/downloads/cra-mileage-log-template-2026.xlsx)
- [Printable PDF](/content/downloads/cra-mileage-log-printable-2026.pdf)
- [All formats and how to use them →](/content/ca/cra-mileage-log-template/index.html)

## 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.