2026-09-27
How to Calculate Vehicle Business-Use Percentage (CRA)
The CRA formula from your logbook and odometer, which vehicle costs it multiplies and which it does not, how it flows into CCA, and a full year worked through.
Read moreBlog
Canadian tax guides
Practical guides on CRA deductions, receipt tracking, and filing for self-employed Canadians, freelancers, and small businesses.
2026-09-27
Car Loan Interest Deduction for the Self-Employed in Canada
How the monthly interest cap on a passenger vehicle loan works, why it applies before your business-use percentage, and why principal is never deductible.
Read more2026-09-27
Company Car vs Personal Car: Standby Charge or Allowance
For incorporated owners: the standby charge and operating benefit on a company car versus a per-kilometre allowance on your own, with one year worked both ways.
Read more2026-09-27
CRA Vehicle Expense Review: What They Ask For
A CRA vehicle letter is usually a review, not an audit. What each document proves, how to answer in time, what a weak logbook means, and the objection route.
Read more2026-09-27
Electric Vehicle Tax Write-Off for Business in Canada
How an electric car used for business is written off: CCA Class 54, the first-year allowance, charging at your business-use percentage, and a worked purchase.
Read more2026-09-27
Does the CRA Accept a Mileage App or Only a Paper Logbook?
The CRA sets what a vehicle log must say, not what it is on. The content rule, the electronic record rules, and how paper, spreadsheets and apps each fail.
Read more2026-09-27
Leased Car Deduction for the Self-Employed in Canada
How the CRA lease limit caps a passenger vehicle lease twice, why it comes before your business-use percentage, deposits, and Chart C worked line by line.
Read more2026-09-27
CRA Mileage Log Template for Canada (Copy It)
A mileage log template built from what the CRA asks for: odometer readings, one row per business trip, and a year-end summary for your business-use share.
Read more2026-09-27
The Two Odometer Readings the CRA Wants Every Year
Your business-use percent rests on two odometer readings. When to take them, how a non-December year end or a new car changes them, and what if one is missed.
Read more2026-09-27
Is Parking Tax Deductible in Canada? Tolls and Tickets
Business parking is deducted in full, not by business-use percentage. Tickets are not deductible. How tolls are treated, and where each cost goes on the T2125.
Read more2026-09-27
Pickup Trucks and Vans: CRA Passenger Vehicle Rules
When a pickup or van escapes the CRA passenger vehicle definition, what that changes for Class 10 and the lease and interest caps, and why the logbook stays.
Read more2026-09-27
Starting a Mileage Log Mid-Year: What It Covers
What a mileage log started partway through the year proves to the CRA, how to cover the earlier months, and why it begins the base year for a sample logbook.
Read more2026-09-27
T2200 and T777: Employee Vehicle Expenses in Canada
When an employee can deduct car costs on Form T777, what the employer's T2200 asks, why the allowance is either/or, the commute rule, and the logbook you keep.
Read more2026-09-27
Is a Car Allowance Taxable in Canada? Flat vs Per-Kilometre
When a car allowance is tax free under the Income Tax Act, why a flat monthly allowance goes on your T4 and opens the T777, and three arrangements compared.
Read more2026-09-27
Two Vehicles for Business: How the CRA Wants Them Claimed
Why the CRA wants a separate log and calculation for each vehicle, how Chart A and CCA classes handle two cars, and a mid-year swap or a spouse's car.
Read more2026-09-27
Year-End Vehicle Checklist for the Self-Employed
What to do with your car before your fiscal year closes: the odometer, the logbook, receipts, loan or lease statements, a car bought or sold, and the base year.
Read more2026-09-27
What Counts as Business Mileage? The CRA Test, Trip by Trip
How the CRA's test sorts supply runs, the bank, client meetings and deliveries, how to split a trip with a personal detour, and what a purpose entry should say.
Read more2026-09-26
Is Commuting Deductible in Canada? The CRA Line, Explained
Where the CRA draws the line between commuting and business driving, how a home base of business moves it, and three worked days for the self-employed.
Read more2026-09-26
CRA Mileage Rate 2026: Why the Self-Employed Can't Use It
The CRA per-kilometre rate caps an allowance; it is not a deduction. The 2026 figures, who can use them, and what the self-employed deduct instead.
Read more2026-09-26
Lost Your Mileage Log? How to Rebuild One for the CRA
How to reconstruct a mileage log from records made at the time, recover the odometer, map distances, and what the Tax Court has accepted and rejected.
Read more2026-08-31
CRA Simplified Logbook: How the Base-Year Rule Works
How a three-month sample logbook replaces a full year once you have a base year, the CRA's formula worked twice, and how to choose the sample period.
Read more2026-08-31
CRA Vehicle Logbook Requirements: What the Log Must Contain
The fields every business trip needs, the odometer readings that anchor the year, one log per vehicle, how long to keep it, and the ways a log still fails.
Read more2026-08-31
Per-Kilometre Allowance From Your Own Corporation in Canada
How an incorporated owner takes a tax-free per-kilometre allowance: the three conditions, what makes a rate reasonable, records, and GST/HST claimed back.
Read more2026-06-23
Carpenter and Framer Tax Deductions in Canada
What self-employed carpenters and framers deduct on a T2125: tools through CCA, lumber and materials, subcontract labour, the work truck, and GST/HST.
Read more2026-06-23
Caterer and Personal Chef Tax Deductions in Canada
What self-employed caterers and personal chefs deduct on the T2125: food as cost of goods sold, kitchen equipment through CCA, commissary rent, and GST/HST.
Read more2026-06-23
Electrician Tax Deductions in Canada
What self-employed electricians deduct on the T2125: tools and test equipment through CCA, materials, the service van, apprentice wages, permits and GST/HST.
Read more2026-06-23
Financial Advisor Tax Deductions in Canada
A T2125 guide for self-employed advisors and planners: dealer and desk fees, licensing, insurance, home office, and the GST/HST exempt and taxable split.
Read more2026-06-23
Food Delivery Tax Deductions in Canada: DoorDash, Uber Eats
What DoorDash, Uber Eats and SkipTheDishes couriers deduct on a T2125: the car or bike, phone, bags and fees, and when you have to register for GST/HST.
Read more2026-06-23
Food Truck Tax Deductions in Canada
What food truck owners deduct on the T2125: the truck and kitchen through CCA, food as cost of goods sold, commissary rent, propane, permits and GST/HST.
Read more2026-06-23
Home Daycare Tax Deductions in Canada: What You Can Claim
The home daycare business-use-of-home calculation by area and hours, plus food, supplies, toys and equipment, and why childcare is GST/HST-exempt.
Read more2026-06-23
HVAC Technician Tax Deductions in Canada
What self-employed HVAC technicians deduct on the T2125: gauges and recovery gear through CCA, parts and refrigerant, the van, certification and GST/HST.
Read more2026-06-23
Insurance Agent Tax Deductions in Canada
What self-employed insurance agents and brokers deduct on the T2125: agency splits, licensing, leads, the vehicle, and why commissions are GST/HST-exempt.
Read more2026-06-23
Mortgage Broker Tax Deductions in Canada
A T2125 guide for self-employed mortgage brokers and agents: brokerage splits, desk fees, licensing, lead generation, and why commissions are GST/HST-exempt.
Read more2026-06-23
Painter Tax Deductions in Canada: A Contractor's Guide
A T2125 guide for self-employed painters: paint and materials, sprayers and equipment through CCA, subcontract crews, the work van, safety gear and GST/HST.
Read more2026-06-23
Plumber Tax Deductions in Canada
What self-employed plumbers deduct on the T2125: tools and drain equipment through CCA, fixtures and materials, the service van, helper wages, and GST/HST.
Read more2026-06-23
Roofer Tax Deductions in Canada
What self-employed roofers deduct on the T2125: materials as cost of goods sold, equipment and fall-protection gear through CCA, crews, the truck, and GST/HST.
Read more2026-06-23
Translator and Interpreter Tax Deductions in Canada
What self-employed translators and interpreters deduct on the T2125: CAT tools, computers through CCA, the home office, and GST/HST for foreign clients.
Read more2026-06-23
Welder and Metal Fabricator Tax Deductions in Canada
What self-employed welders and fabricators deduct on the T2125: machines and the mobile rig through CCA, consumables and gas, shop rent, and GST/HST on welding.
Read more2026-06-22
Bookkeeper Tax Deductions in Canada: Self-Employed Guide
What self-employed bookkeepers and tax preparers deduct: software, errors and omissions cover, computers through CCA, and the GST/HST Quick Method rule.
Read more2026-06-22
YouTuber and Content Creator Tax Deductions in Canada
How Canadian YouTubers, streamers and influencers report USD payouts and gifted products, write off gear through CCA, claim a home studio, and handle GST/HST.
Read more2026-06-22
Dog Walker and Pet Sitter Tax Deductions in Canada
What self-employed dog walkers and pet sitters deduct on the T2125: mileage, platform fees, bonding and insurance, home office, GST/HST and CCA.
Read more2026-06-22
Etsy Seller Tax Deductions in Canada
What Etsy and handmade sellers deduct on the T2125: cost of goods sold and inventory, materials, shipping, platform fees, equipment through CCA, and GST/HST.
Read more2026-06-22
Freelance Writer Tax Deductions in Canada
What freelance writers and copywriters deduct on the T2125: software, research, computers through CCA, the home office, and GST/HST for foreign clients.
Read more2026-06-22
Graphic and Web Designer Tax Deductions in Canada
What freelance designers deduct on the T2125: Adobe and SaaS, fonts and stock, computers through CCA, the home studio, and the GST/HST rule for foreign clients.
Read more2026-06-22
Independent Consultant Tax Deductions in Canada
T2125 deductions for self-employed consultants in Canada: home office, client travel, vehicle, software, subcontractors, CCA on computers, and GST/HST rules.
Read more2026-06-22
Interior Designer Tax Deductions in Canada
What self-employed interior designers and decorators deduct: design software, sample libraries, trade dues, the vehicle, home studio and GST/HST on markups.
Read more2026-06-22
Life and Business Coach Tax Deductions in Canada
What self-employed coaches deduct: certifications, CRM software, retreats, the home office, equipment through CCA, and why coaching is GST/HST taxable.
Read more2026-06-22
Makeup Artist Tax Deductions in Canada
A T2125 guide for freelance makeup artists: kit supplies, brushes and equipment through CCA, mileage to sets, travel, home studio, GST/HST and CPP.
Read more2026-06-22
RMT Tax Deductions in Canada: Massage Therapist Guide
What self-employed RMTs deduct on the T2125: oils and linens, the table through CCA, clinic rent, college dues, and why RMT massage carries GST/HST.
Read more2026-06-22
Musician and Music Teacher Tax Deductions in Canada
What self-employed musicians and music teachers deduct: instruments through CCA, gig travel, a home studio, and why lessons are GST/HST-exempt but gigs are not.
Read more2026-06-22
Uber and Lyft Driver Tax Deductions in Canada
A T2125 guide for Uber and Lyft drivers in Canada: GST/HST from the first fare, gross fares and platform fees, vehicle costs, CCA on the car, and records.
Read more2026-06-22
Social Media Manager Tax Deductions in Canada
A T2125 guide for social media managers and digital marketers: client ad spend, software, subcontractors, gear through CCA, home office and GST/HST.
Read more2026-06-22
Software Developer Tax Deductions in Canada
What freelance developers and programmers deduct on the T2125: cloud and SaaS, computers through CCA, the home office, and GST/HST on foreign clients.
Read more2026-06-22
Therapist and Counsellor Tax Deductions in Canada
T2125 deductions for self-employed psychotherapists and counsellors in Canada: office rent, clinical supervision, college dues, CCA, and the GST/HST exemption.
Read more2026-06-22
Truck Driver and Owner-Operator Tax Deductions in Canada
What owner-operators deduct on a T2125: the truck through CCA, fuel and repairs, the higher long-haul meal rate, GST/HST on zero-rated freight, and CPP.
Read more2026-06-22
Tutor and Online Teacher Tax Deductions in Canada
What self-employed tutors and online teachers deduct: platform fees, software, a home office, cameras through CCA, and when tutoring is GST/HST-exempt.
Read more2026-06-22
Virtual Assistant Tax Deductions in Canada
A T2125 guide for self-employed virtual assistants: software, computers through CCA, the home office, internet, and the zero-rated export GST/HST rule.
Read more2026-06-20
House Cleaner Tax Deductions in Canada
What self-employed house cleaners deduct: supplies, equipment through CCA, insurance and bonding, the vehicle and home office, GST/HST, and the records to keep.
Read more2026-06-20
Contractor and Tradesperson Tax Deductions in Canada
Tax deductions for self-employed contractors and trades in Canada: tools through CCA, materials, subcontractors, safety gear, vehicle, GST/HST and records.
Read more2026-06-20
Esthetician and Nail Tech Tax Deductions in Canada
Tax deductions for self-employed estheticians, nail techs and lash artists in Canada: room rent, supplies, tools through CCA, GST/HST, tips and cash income.
Read more2026-06-20
Hairdresser and Barber Tax Deductions in Canada
What self-employed hairdressers, barbers and booth-renting stylists deduct on the T2125: booth rent, supplies, tools, GST/HST on services and reporting tips.
Read more2026-06-20
Personal Trainer Tax Deductions in Canada
What self-employed personal trainers and fitness instructors deduct: certifications, equipment through CCA, gym and studio rent, and GST/HST on training.
Read more2026-06-20
Photographer Tax Deductions in Canada
What self-employed photographers and videographers deduct: camera gear through CCA, software, studio rent, travel, GST/HST, and the records the CRA expects.
Read more2026-06-20
Realtor Tax Deductions in Canada: A List for Agents
What self-employed realtors in Canada deduct: brokerage and desk fees, board dues, errors and omissions cover, advertising, the vehicle and GST/HST.
Read more2026-04-10
What Can You Claim on the T2125? Line-by-Line Guide
Every expense line on the CRA T2125 for self-employed Canadians, with examples, plus business-use-of-home, common mistakes and how long to keep records.
Read more2026-04-08
Home Office Deductions in Canada: How to Claim
How to claim home office expenses with the CRA's detailed method, what changes for self-employed versus employees, the T2200, and why the flat rate is gone.
Read more2026-04-05
How to Prepare for a CRA Audit: Receipts and Records
What the CRA looks at in an audit, what tends to trigger one, how long you keep records, and how to organize receipts so every expense has its record.
Read more2026-04-01
GST/HST Input Tax Credits for Small Businesses in Canada
How GST/HST input tax credits work, what qualifies, when you must register, how to track ITCs across provinces, filing the return, and the Quick Method.
Read more2026-03-28
Capital Cost Allowance (CCA) Explained: CRA Classes
How CCA works in Canada: the common CRA classes, the half-year rule, the accelerated investment incentive, recapture and terminal loss, worked step by step.
Read more2026-03-18
Vehicle Expense Tracking for the Self-Employed in Canada
How to track and claim vehicle expenses when self-employed: the CRA logbook, eligible costs, your business-use percentage, and Class 10 versus Class 10.1.
Read more2026-03-15
Self-Employed Tax Deadlines in Canada
The CRA dates for self-employed Canadians: filing and payment deadlines, quarterly instalments, GST/HST returns, and the penalties and interest for missing one.
Read more2026-03-12
Starting a Freelance Business in Canada: Tax Setup Checklist
The tax setup for a new freelance business: business structure, a CRA business number, GST/HST registration, fiscal year end, a business account and filing.
Read more2026-03-08
Business Meals and Entertainment Deductions in Canada
How the CRA's meals and entertainment rule works, its exceptions, food in a conference fee, travel meals, the records to keep, and GST/HST input tax credits.
Read more2026-03-05
Are Courses Tax Deductible in Canada? Self-Employed Rules
Yes, when a course maintains or upgrades a skill your business uses. When it is a T2125 expense, when the tuition credit is the better claim, and what to keep.
Read more2026-03-01
Foreign Currency Business Expenses: CRA Exchange Rates
Which exchange rates the CRA accepts for USD and other foreign currency expenses, Bank of Canada daily and annual rates, and how to document each conversion.
Read more2026-02-25
GST/HST Instalments: Who Pays, When, and How Much
Who has to pay GST/HST instalments, the quarterly due dates, how to calculate each payment, how to pay, and what happens when you miss one.
Read more2026-02-20
CRA Reassessment or Review Letter: How to Respond
What a CRA review letter or notice of reassessment means, how to answer each with the right documents, and how to file a notice of objection if you disagree.
Read more2026-02-15
Hiring Subcontractors in Canada: T4A Slips and CRA Rules
Contractor versus employee, when to issue a T4A slip, withholding, GST/HST on subcontractor invoices, CRA penalties for misclassifying workers, and records.
Read more2026-02-10
Business Insurance Tax Deductions in Canada
Which business insurance premiums are deductible in Canada, which are not, where they go on your T2125, and how the prepaid insurance rule splits a policy.
Read more2026-02-05
Software and Tech Expenses for Freelancers in Canada
How self-employed Canadians deduct SaaS, licences, hosting, phones and computers: current expense versus capital, CCA for hardware, and the business-use split.
Read more2026-02-01
Year-End Tax Planning for Self-Employed Canadians
A year-end checklist for freelancers and sole proprietors: income timing, prepaid expenses, CCA choices, RRSP contributions, instalments and receipts.
Read more2026-01-28
Sole Proprietorship vs Incorporation in Canada: Tax Compared
How a sole proprietor and a corporation are taxed in Canada, salary versus dividends, tax deferral, the costs of incorporating, and when it starts to pay off.
Read more2026-01-25
CPP Contributions When Self-Employed in Canada
How self-employed Canadians pay both portions of CPP, how CPP2 and QPP fit in, how T2125 expenses lower what you owe, and whether you can opt out.
Read more2026-01-22
RRSP vs TFSA for Self-Employed Canadians
Which to prioritize as a freelancer or sole proprietor: contribution room, using an RRSP to smooth variable income, spousal RRSPs, and a combined strategy.
Read more2026-01-18
Bad Debt Write-Offs in Canada: CRA Rules for Unpaid Invoices
When an unpaid invoice becomes a deduction: the established-to-be-bad test, the reserve for doubtful debts, the GST/HST adjustment, and a client who pays later.
Read more2026-01-15
Moving Expenses Deduction in Canada: CRA Rules
Who can claim moving expenses, how the CRA distance test works, which costs qualify and which do not, the income limit and rules for students.
Read more2026-01-12
Business Loan Interest Deduction in Canada: CRA Rules
When interest on business loans, lines of credit, credit cards and vehicle financing is deductible, how the CRA's purpose test works, and mixed-use borrowing.
Read more2026-01-08
Business Travel Expenses in Canada: What You Can Deduct
Which flights, hotels, meals and conference trips you can deduct, the CRA's metropolitan area rule, why meals go at actual cost, and the records to keep.
Read more2026-01-05
Gig Worker and Delivery Driver Tax Deductions in Canada
How Uber, DoorDash and Instacart workers file on the T2125: deductible expenses, platform tax slips, GST/HST registration, instalments, and common mistakes.
Read more2026-01-02
Understanding Your CRA Notice of Assessment (NOA)
How to read each section of your CRA Notice of Assessment, check it for errors, tell it from a reassessment, find it online, and why it matters for RRSP room.
Read more2025-12-28
How to Correct Your Tax Return in Canada: T1-ADJ and ReFILE
How to fix a mistake on a filed return with a T1 Adjustment Request or ReFILE, what you can change, the time limits, and when to file a Notice of Objection.
Read more2025-12-22
Small Business Tax Rates by Province in Canada
Combined federal and provincial small business and general corporate rates for each province and territory, the small business deduction and passive income.
Read more2025-12-18
Coworking Space Tax Deductions in Canada
How to deduct coworking memberships, shared offices and meeting rooms on your T2125, whether you can also claim a home office, and the GST/HST credits.
Read more2025-12-15
Selling a Business or Business Assets in Canada: Tax Rules
Capital gains, CCA recapture, goodwill in Class 14.1, the lifetime capital gains exemption, and asset versus share sales when you sell a business in Canada.
Read more2025-12-12
Charitable Donations for Business Owners in Canada
Personal donation tax credit or business sponsorship expense: how each works in Canada, gifts in kind, corporate donations, political contributions and records.
Read more2025-12-08
Child Care Expense Deduction for Self-Employed Parents
Who claims child care expenses, which costs qualify, the limits by age, the earned income rule, Form T778, and how self-employment income changes the math.
Read more2025-12-05
Hiring Your First Employee in Canada: Tax and Payroll
The steps after a first hire: a CRA payroll account, employee or contractor, CPP and EI deductions, remittances, T4 slips, the ROE and the penalties to avoid.
Read more2025-12-01
Prepaid Expenses and Accrual Accounting: CRA Rules
How the CRA treats prepaid expenses: cash versus accrual, the matching principle, when to prorate insurance and rent, deposits, and how to record them.
Read more2025-11-28
Small Business Deduction in Canada: How It Works
How Canada's small business deduction works: the business limit, the passive income and taxable capital grinds, provincial rates, and Schedule 7.
Read more2025-11-25
Cryptocurrency Tax in Canada: What the CRA Expects
How the CRA taxes crypto: payment for goods or services, mining, business income versus capital gains, barter rules, and the records you are expected to keep.
Read more2025-11-22
Phone, Internet and Utility Business Deductions in Canada
How to work out the business-use share of your cell phone, home internet, landline and utilities, claim it on your return, and keep the records the CRA expects.
Read more2025-11-18
Reporting Business Income on the T2125
What counts as business income on the T2125, gross versus net, cash versus accrual, work in progress, GST/HST collected, and T4 plus self-employment income.
Read more