CRA Mileage Log Requirements

When you use your personal vehicle for work-related purposes, you may receive reimbursement for your business kilometres from your employer, or claim mileage from the CRA at tax time. To claim mileage from your employer or the CRA, you need to keep evidence in the form of a mileage log, and in some cases, also car expense receipts.

Mileage log requirements for claiming mileage from an employer

Mileage reimbursement from employers is normally based on the per-kilometre automobile allowance rate set by the CRA. The 2026 CRA vehicle allowance rate is 73 cents per business kilometre for the first 5,000 km and 67 cents afterwards. In the Territories, the rates are 76 cents per km for the first 5,000 km and 70 cents afterward.

Work out your mileage reimbursement with our calculator 

While there are no official requirements for a mileage log you provide to your employer, most require some evidence before paying out reimbursements. You will need to log details of your work-related trips, including:

• the date of each trip
• your destination
• what the purpose of the journey is, and
• the number of kilometres driven.

Remember that your employer might ask you to record more details in your mileage log, such as odometer readings, the time of day the trip occurred, and other information.

Read more on mileage for employees in Canada in our dedicated guide.

Track business driving with ease

Trusted by millions of drivers

Automate your logbook Automate your logbook

Claim your deductions

Reclaim your time

Automatic mileage tracking and CRA-compliant reporting.

Get started for free Get started for free

Mileage log requirements for claiming mileage from the CRA

Self-employed individuals can claim mileage from the CRA using either the full or simplified logbook method.

Employees claiming mileage at tax time must have kept a mileage log for the full year. 

Note that if you use your vehicle for business and personal journeys, you will need to record both, not just your business-related mileage. You must record the following details in your mileage log for each trip you take with your vehicle:

• the date
• destination
• purpose
• kilometres driven

Your CRA mileage log must also include your vehicle's odometer readings at the start and end of each year.

To accompany your logbook, you must keep receipts of all car expenses throughout the year. These include:

• licence & registration costs
• fuel and electricity (for zero-emission vehicles)
• insurance
• maintenance & repairs
• leasing costs
• interest on money borrowed to buy the vehicle

If you use multiple vehicles for business purposes, you must keep separate mileage logs and records of each vehicle's expenses.

Learn more about claiming vehicle expenses from the CRA as a self-employed individual.

Full logbook vs. the simplified logbook method for the self-employed

Self-employed Canadians have two ways to record business kilometres for the CRA: the full logbook method and the simplified logbook method. Both require the same trip details, but they differ in how long you have to log for each year. Picking the right one comes down to how steady your business driving is from year to year.

How the full logbook method works 

The full logbook method asks you to log every business trip, every year. For each trip, record:

• date
• destination
• purpose
• number of kilometres driven

You'll also need your vehicle's odometer reading at the start and end of each tax year (and at the point of any vehicle change during the year).

If you use the vehicle for both personal and business journeys, log both — the CRA needs to see your total kilometres to work out your business-use percentage.

How the simplified logbook method works

The simplified logbook method lets you keep a full 12-month logbook once, then rely on a 3-month sample period in each following year. The 12-month period is called your base year, and it sets your reference business-use percentage.

Each year after the base year, you maintain a logbook for any continuous 3-month period — the sample period. If the business use during that sample period is within 10 percentage points of the same period in your base year, the CRA will accept your sample-period log as a proxy for the full year.

The formula the CRA uses is:

You still need to keep all vehicle expense receipts (fuel, insurance, registration, repairs, and so on) for the whole year, regardless of which method you use.

Full vs. simplified logbook at a glance: Comparison table

CRA mileage log formats

The CRA accepts paper, diaries, account books, digital spreadsheets, CSV files, PDF files, and XLSX (Microsoft Excel) files for mileage claims at tax time. Your employer should tell you what record formats they accept.

Get our free mileage log template here. 

Consider an automatic solution for recording your vehicle kilometres. An automated mileage tracking app like Driversnote can help you record everything you need to claim your work-related car expenses from the CRA or your employer.

FAQ