Drive for your business? You can deduct the business-use share of fuel, insurance, repairs and maintenance — but only the business portion! ⛽
📓 CRA logbook rule: record date, destination, purpose and kilometres for every business trip. Shortcut: keep a full logbook for one year, then a 3-month sample each year works if your driving stays within 10% of it.
📏 CRA's 2026 benchmark: 73¢/km for the first 5,000 km, then 67¢/km.
📌 General info only — every situation is different.