CANADA MILEAGE RECORDS

CRA Mileage Log:What Records Should You Keep?

A useful vehicle log should support how and when your vehicle was used for business, not just show a yearly kilometre total.

Last verified: September 2026·Based on CRA guidance ↗
BUSINESS TRIPS

What should you record for each business drive?

CRA guidance lists four core pieces of information for each business trip.

01

Date

When the business trip took place.

02

Destination

Where the business trip went.

03

Purpose

Why the trip was made for business.

04

Kilometres driven

The distance driven for that business trip.

VEHICLE TOTALS

The individual trips are only part of the record.

For each vehicle, CRA guidance also refers to the overall distance driven and odometer information used to support the business-use calculation.

Total kilometres driven

Keep the vehicle's total distance for the relevant fiscal period.

Business kilometres driven

Keep the portion driven to earn business income.

Start and end odometer readings

Record the odometer at the beginning and end of the fiscal period.

Vehicle changes

If you change vehicles during the period, CRA says to record the date and odometer reading when the vehicle is bought, sold or traded.

SIMPLIFIED LOGBOOK

A full-year logbook is the strongest record.

If you keep an accurate logbook for the entire year, you do not need to use the simplified three-month method. CRA describes a full-year logbook as the best evidence of business use of a vehicle.

The simplified method is optional. After keeping a complete 12-month logbook to establish a base year, you may be able to use a representative three-month sample in a later year to estimate annual business use.

If the estimated annual business-use percentage is more than 10 percentage points above or below the base-year percentage, the three-month sample cannot reliably represent the whole year. Actual travel records are then needed for the remaining period, or you can establish a new 12-month base year.

Read the official CRA Motor vehicle records guidance ↗
WHAT HONESTMILE DOES

Track the driving record.Keep the tax decision separate.

HonestMile can help build a history of your drives and business kilometres.

Depending on your situation, you may still need other supporting records such as odometer readings, receipts and expense documentation.

HonestMile is a mileage tracking and record-keeping tool. It does not determine whether an expense is deductible or calculate your final tax claim.