Date
When the business trip took place.
A useful vehicle log should support how and when your vehicle was used for business, not just show a yearly kilometre total.
CRA guidance lists four core pieces of information for each business trip.
When the business trip took place.
Where the business trip went.
Why the trip was made for business.
The distance driven for that business trip.
For each vehicle, CRA guidance also refers to the overall distance driven and odometer information used to support the business-use calculation.
Keep the vehicle's total distance for the relevant fiscal period.
Keep the portion driven to earn business income.
Record the odometer at the beginning and end of the fiscal period.
If you change vehicles during the period, CRA says to record the date and odometer reading when the vehicle is bought, sold or traded.
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 ↗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.
Enter trip details manually into a downloadable mileage log.
Open template →See the 2026 prescribed per-kilometre automobile allowance rates and how they differ for employees and self-employed drivers.
Let HonestMile build a driving history while you drive.
Canada Mileage Tracker →OFFICIAL SOURCETax rules and guidance can change. Verify the latest information directly with the Canada Revenue Agency.
Canada Revenue Agency ↗