CRA Mileage Log Requirements

What every entry must include

Date of the trip.

Destination (or area of travel).

Business purpose ('client meeting', 'site visit', 'supply pickup').

Kilometres driven for that trip.

Year-end requirements

Odometer reading at the start and end of the tax year. Total kilometres driven for the year (business + personal). Total business kilometres claimed.

If you switched vehicles partway through the year, separate logs for each vehicle with its own start and end odometer readings.

How long to keep records

Six years from the end of the tax year the log relates to, as required under Income Tax Act s.230. The CRA can review back to that point. After six years you can dispose of older mileage logs unless you have an active dispute open.

Which forms this log supports

Self-employed Canadians report vehicle expenses on T2125 (Statement of Business or Professional Activities). The mileage log is the primary support for the business-kilometre total on that form.

Employees who use a personal vehicle for work claim expenses on T777 (Statement of Employment Expenses), supported by a signed T2200 from their employer. In both cases the CRA rate applied in the 2026 tax year is calculated against the kilometre totals the log provides.