Vehicle Travel Expenses for Sole Proprietor Canada

by Rita
(Kitchener, ON Canada)

As a sole proprietor can I reimburse myself at the CRA perscribed per km rate for vehicle use instead of claiming a percentage of actual expenses for business use of vehicle?


And would that go on the line for "travel expenses"? or on the line for "motor vehicle expenses"? It would be a simpler method at year end.

Hi Rita, if you look at the quick reference drop down menu, you will see a tab for auto rate options. I run through all your options including what you can't do.

As a general rule, sole proprietors would not use employee auto allowances or non-business travel rates. CRA doesn't really care what is easier for you. They just enforce the ITA and ETA. Of course there can be differences of opinion on interpretation at times.

Don't forget you need an auto log to back up / support your business use.

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Feb 17, 2016
Business KM
by: Steve, Canada

I understand most scenarios for km's driven for business use, but in the situation of a sole proprietor contractor who drives to different job sites to work, is this considered business use?

I drove to the job site to earn business income. Would the trip home count as well (as it normally is when visiting a client - this scenario isn't necessarily visiting a client, it is to work at the client's business site)?

Feb 17, 2016
Steve
by: Lake

Check out this chat on driving to and from work:

https://www.bookkeeping-essentials.com/auto-allowance.html#drive

Also, make sure you understand the difference between rental income and business income as there is a distinction:

https://www.bookkeeping-essentials.com/rental-related-expenses-on-t776-or-t2125.html

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