Only motor vehicle expenses incurred during business use is eligible for deduction. The CRA considers travel between home and the principal place of business to be personal use.
In order to substantiate your motor vehicle claims, you should keep a detailed logbook to track the business/personal use of the vehicle. The Income Tax Act does not prescribe the documentary requirements for the logbook.
However, it is a good idea for the logbook to include the date of the trip, reason for the trip, and mileage. With the development of the mobile technologies, you may be able to use mobile applications to track vehicle travel.
