Canadian ELD Mandate
The government of Canada approved a law known as the "ELD mandate" (sometimes referred to as the Electronic Logbook law) requiring all qualified commercial motor vehicle drivers to document their hours of service using an authorised electronic logging device (ELD).
An electronic logging device is a piece of hardware that is connected to the engine of a commercial motor vehicle to track driving hours.
Required records for your electronic log book
The following information needs to be recorded through an electronic logging device (ELD):
- Date and start time (if it's not midnight)
- Driver ID number
- The cycle that the driver is following
- The commercial vehicle's licence plates and the unit number or trailer number, if applicable
- The names and the addresses of the motor carrier's home terminal
- The main place of business where the driver worked or stayed during that day
- A description of the vehicle's location if the device does not automatically record it
- Any deferral of off-duty time
- Any notes you need to add to complete the record
The Canadian ELD mandate is intended to aid in reducing driver weariness, preventing collisions, and ultimately increasing road safety since commercial driver drowsiness is one of the most frequent causes of traffic accidents in Canada.
Who must use an electronic log book (ELD)
If you are currently required to complete a daily log to record your hours of service, you must use a certified ELD. Drivers of the following categories of vehicles are subject to the hours-of-service rules:
- Commercial motor vehicles having gross weight or registered gross weight over 4,500 kilograms
- Commercial motor vehicles that can accommodate more than ten passengers, including the driver
When drivers must use an ELD
The ELD mandate took effect on June 12, 2021, with a deadline for full implementation of January 1, 2023. After this date, commercial operators that don't record their service hours electronically will be deemed non-compliant and fined.
Do you also track business kilometres for vehicle reimbursement? See our CRA mileage guide on recording and deducting business-related vehicle expenses according to CRA rules.
The Canadian ELD mandate exemptions
Commercial motor vehicles will be exempt if:
- They are working for a motor carrier under a permit
- They are driving a commercial motor vehicle within a radius of 160 kilometres of the home terminal
- They are driving a rented commercial motor vehicle for 30 days or less and the rental agreement cannot be extended or renewed
- They are driving a vehicle that was manufactured before the year 2000
- They have a statutory exemption
See the methods and a step-by-step explanation of the five steps to claiming motor vehicle expenses from the CRA as a self-employed individual or an employee.
CRA Mileage rate 2023 in Canada. See the new CRA per-km rate for business kilometres and how to claim mileage in the new year with the CRA 2023 mileage rate.
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